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.
Wayne Thomas is the John T. Steed Chair in Accounting at the University of Oklahoma, where he teaches Introductory Financial Accounting to nearly 600 students per year. He received his bachelor’s degree in accounting from Southwestern Oklahoma State University, and his master’s and PhD in accounting from Oklahoma State University.
Don Herrmann is the Arthur Andersen Professor of Accounting at Oklahoma State University where he teaches financial accounting, intermediate accounting, and a doctoral-level course in financial accounting research. He received his bachelor’s degree in business from John Brown University, his master’s degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University.