J. 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.

Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, and Journal of Accounting Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom.

James F. Sepe is an associate professor of accounting at Santa Clara University where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. He previously taught at California Poly State University–San Luis Obispo and the University of Washington and has visited at Stanford University and the Rome campus of Loyola University of Chicago.

Professor Sepe received his BS from Santa Clara University, MBA from the University of California– Berkeley, and PhD from the University of Washington. His research interests concern financial reporting issues and the use of financial information by capital markets. He has published in The Accounting Review, the Journal of Business Finance and Accounting, Financial Management, the Journal of Forensic Accounting, the Journal of Applied Business Research, and the Journal of Accounting Education. He is a past recipient of the American Accounting Association’s Competitive Manuscript Award and has served as a member of the editorial board of The Accounting Review.

Jim has received numerous awards for his teaching excellence and innovations in the classroom, including Santa Clara University’s Brutocao Award for Excellence in Curriculum Innovation.

Mark W. Nelson is the Eleanora and George Landew Professor of Accounting at Cornell University’s Johnson Graduate School of Management, where he teaches intermediate accounting at the MBA level. He received his BBA degree from Iowa State University and his MA and PhD degrees from Ohio State University. Professor Nelson has won teaching awards at Ohio State and Cornell, including three of the Johnson School’s Apple Award for Teaching Excellence.

Professor Nelson’s research is focused on decision making in financial accounting and auditing. His research has been published in The Accounting Review, the Journal of Accounting Research, Contemporary Accounting Research, Accounting Organizations and Society, Auditing: A Journal of Practice and Theory, and several other journals. He has won the American Accounting Association’s Notable Contribution to Accounting Literature Award, and also the AAA’s Wildman Medal for work judged to make the most significant contribution to the advancement of the public practice of accountancy. He has served three times as an editor or associate editor of The Accounting Review, and serves on the editorial boards of several journals. Professor Nelson also served for four years on the FASB’s Financial Accounting Standards Advisory Council.

Pearl Tan is an Associate Professor of Accounting (Practice) at Singapore Management University where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. She received her degrees in Bachelor of Accountancy (with Honours) from the then University of Singapore, MSc (Accounting and Finance) from the London School of Economics and PhD from the University of Queensland. Professor Tan has also acquired many years of auditing experience and was previously an Audit Manager in a predecessor firm of a Big 4 accounting firm. She has won a number of teaching awards at Singapore Management University including the Distinguished Teacher Award (2008), Most Outstanding Faculty Award of the School of Accountancy (2008 and 2012) and Outstanding Master of Professional Accounting Teacher Award (2007). She has also won teaching awards at Nanyang Technological University where she taught previously, including the inaugural university wide Teacher of the Year Award

Professor Tan’s research is focused on the value relevance of IFRS-related information. She has also published in Issues in Accounting Education, Journal of Business Finance and Accounting, Journal of Applied Business Researchand Asia-Pacific Journal of Accounting and Economics among others. She has co-written a textbook Advanced Financial Accounting: An IAS and IFRS Approach, published by McGraw-Hill (Asia) that deals with complex accounting issues and that is used by universities in East and South East Asia. In addition, Professor Tan conducts many seminars on IFRS for professional bodies, auditing firms and large organizations. She also provides comments and feedback on exposure drafts and new standards to the IASB and serves actively in the review of new IASB standards at the national professional accounting body in Singapore.

Bernardine Low has taught accounting and advanced accounting at the undergraduate level in Nanyang Technological University and Singapore Management University. She received her Bachelor’s degree in Accountancy (First Class Honours) from Nanyang Technological University and her Master’s and PhD degrees from Cornell University’s Johnson Graduate School of Management.

Bernardine’s research interests are in judgment and decision-making in financial accounting. Her research has been published in Contemporary Accounting Research. Bernardine received the Nanyang Technological University’s Teacher of the Year (Accountancy) Award in 2009, and Singapore Management University’s School of Accountancy teaching awards in 2010 and 2011.

Low Kin Yew is an Associate Professor of Accounting (Practice) at the Nanyang Business School of Nanyang Technological University and the School’s Associate Dean (Undergraduate Academic). He has a Bachelor of Accountancy degree (First Class Honours) from the National University of Singapore and a PhD in accounting from the University of Illinois at Urbana-Champaign.

His research interests lie in audit and accounting judgment and decision making. He has published in The Accounting Review, Accounting Horizon, Auditing: Journal of Practice & Theory and International Journal of Auditing. He is a past recipient of the American Accounting Association’s Outstanding Auditing Dissertation Award.

Prior to joining Nanyang Technological University, he worked in the Singapore office and Sydney (Australia) office of a Big 4 accounting firm. He is a member of both the Institute of Chartered Accountants of Australia (ICAA) and Institute of Certified Public Accountants of Singapore (ICPAS).

Since joining the Nanyang Business School, he has taught accounting and auditing courses at both the undergraduate and graduate (MBA and EMBA) levels. He has won the Teacher of the Division (Accounting) award, the Teacher of the Year (Accounting) award, and the Nanyang Excellence Award in Teaching. He has also been honored by his student, a Lee Kuan Yew Gold Medalist and Koh Boon Hwee Scholar, at the student's convocation ceremony for his inspirational teaching/mentorship.