Jacqueline L. Reck
Is the James E. and C. Ellis Rooks Distinguished Professor in Accounting at the University of South Florida. She received a BS degree from North Dakota State University, BS and MAcc degrees from the University of South Florida, and her PhD from the University of Missouri–Columbia. She is a certified public accountant ( Florida ).
Dr. Reck worked for state government for several years before joining academia. Currently, she is active in several professional associations. In addition to teaching governmental and not-for-profit accounting, Dr. Reck serves on the Governmental Accounting Standards Advisory Council and frequently presents continuing professional
education workshops and sessions. She has provided workshops on governmental and not-for-profit accounting for local accounting firms and the state auditor
general's staff. Dr. Reck has received several teaching and research awards, is currently the doctoral program coordinator for the School of Accountancy, and has
chaired or served on several doctoral dissertation committees.
Dr. Reck has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems, among others. She joined as an author on the 14th edition.
Suzanne L. Lowensohn
Is an associate professor of Accounting at Colorado State University. She received a BS and a MAcc degree from the University of South Florida, and her PhD from the University of Miami. She is a certified public accountant ( Florida ).
Dr. Lowensohn has served on the Governmental Accounting Standards Board Intangible Issues Task Force, on the Government Finance Officers Association Special Review Executive Committee, on the Colorado Society of Certified Public Accountants Governmental Issues Committee, and as president of the Government and Nonprofit Section of the American Accounting Association. Prior to joining academia, she worked for KPMG and performed numerous governmental audits.
Professor Lowensohn has published articles in Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Accounting and the Public Interest; Journal of Public Budgeting, Accounting and Financial Management; Issues in Accounting Education; and Behavioral Research in Accounting, among others. She joined as an author on the 16th edition.
Earl R. Wilson
Is Professor Emeritus of Accountancy at the University of Missouri — Columbia. He received his BA and MBA from Chapman University and his MA and PhD in Accountancy from the University of Missouri — Columbia. He is a certified public accountant ( Missouri ).
Professor Wilson has contributed substantially to standards setting in governmental accounting and auditing, having served as an academic fellow with the Governmental Accounting Standards Board (GASB) and as a member of the Governmental Accounting Standards Advisory Council, the U.S. Comptroller General's Advisory Council on Governmental Auditing Standards, the American Institute of CPAs Government Accounting and Auditing Committee, and as chair of the Missouri Society of CPAs (MSCPA) Government Accounting Committee and president of the American Accounting Association Government and Nonprofit (AAA-GNP) Section. In addition, he has served on several GASB task forces and conducted financial reporting research for the GASB.
Dr. Wilson has published numerous research articles in journals such as The Accounting Review; Journal of Accounting Research; Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; Research in Governmental and Nonprofit Accounting; Public Budgeting and Finance, and others. Many of these articles are frequently cited as influential studies of the municipal bond market. He has been an author of this text since the ninth edition in 1992. He has extensive experience teaching governmental and nonprofit accounting, including online courses.
Professor Wilson has received a number of awards for his teaching and research, including the Enduring Lifetime Contribution Award from the AAA-GNP section, the 2003 Cornelius Tierney/Ernst & Young Research Award from the Association of Government Accountants, Outstanding Teacher of the Year for 2002 from the Kansas City MU Business Alumni Association, and the 2000 Outstanding Educator of the Year and 2008 Outstanding CPA in Government awards from the MSCPA. He has chaired or served as reader of more than 30 doctoral dissertations, many in the area of governmental accounting.