David Spiceland is professor of accounting at the University of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master's levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.
Jim Sepe is an associate professor of accounting at Santa Clara University, where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. Professor Sepe received his BS from Santa Clara University, MBA from the University of California – Berkeley, and PhD from the University of Washington.
Mark Nelson is the Eleanora and George Landew Professor of Accounting at Cornell University’s Johnson Graduate School of Management, where he has been teaching Intermediate Accounting at the MBA level out of Spiceland's Intermediate Accounting for several years. He received his BBA degree from Iowa State University and his MA and PhD degrees from Ohio State University.