DONALD E. KIESO, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. JERRY J. WEYGANDT, PhD, CPA, is the Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin--Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. TERRY D. WARFIELD, PhD, is the PwC Chair in Accounting at the University of Wisconsin--Madison. He received a B.S. and M.B.A. from Indiana University and a Ph.D. in accounting from the University of Iowa.
