Ray Garrison, Brigham Young University

Ray H. Garrison is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. He received his B.S. and M.S. degrees from Brigham Young University and his D.B.A. degree from Indiana University. As a certified public accountant, Professor Garrison has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.

Eric Noreen, University of Washington

Eric W. Noreen is a globe-trotting academic who has held appointments at institutions in the United States, Europe, and Asia. He is currently Professor of Accounting at the University of Washington and Visiting Price Waterhouse Professor of Management Information & Control at INSEAD, an international graduate school of business located in France.He received his B.A. degree from the University of Washington and MBA and Ph.D. degrees from Stanford University. A Certified Management Accountant, he was awarded a Certificate of Distinguished Performance by the Institute of Certified Management Accountants.

Dick Chesley, St. Mary's University

G.R. (Dick) Chesley is Professor of Accounting at Saint Mary's University in Halifax, Nova Scotia. He is a graduate of Mount Allison University and the Ohio State University with B. Comm., M.A. and Ph.D. degrees. He has served appointments at Dalhousie University, the University of Pennsylvania, Lingnam University, Hong Kong Baptist University and the University of Iowa. His publication credits include articles in the Accounting Review, the Journal of Accounting Research, the CA Magazine and numerous proceedings and books. In 1996, he was recognized by his peers as Outstanding Accounting Educator Canada. His research interests include probability theory and management accounting practices.

Raymond F. Carroll, Dalhousie University

Raymond F. Carroll is currently at Hong Kong Baptist University on leave from Dalhousie University. He teaches a variety of subjects in both financial and managerial accounting at undergraduate and graduate levels. Dr. Carroll has lectured at Xiamen University in China through the CIDA/Dalhousie University linkage program. He has had extensive experience in the community college system and has taught professional accounting and MBA subjects for programs based in Canada, Australia and the UK. Dr. Carroll is a fellow of the Certified General Accountants' Association of Canada where he has held a variety of posts including chairman of the National Education program, president of CGA-Nova Scotia, and member of the CGA National Executive Committee. He has also served on the Global Initiative Committee of the American Accounting Association and on the Canadian Advisory Committee for international accounting standards.