Kermit D. Larson

Kermit D. Larson is the Arthur Andersen & Co. Alumni Professor of Accounting Emeritus at the University of Texas at Austin. He served as chairman of the University of Texas, Department of Accounting and was visiting associate professor at Tulane University. His scholarly articles have been published in a variety of journals, including The Accounting Review, Journal of Accountancy, and Abacus. He is the author of several books, including Financial Accounting and Fundamentals of Financial and Managerial Accounting, both published by Irwin/McGraw-Hill.
____Professor Larson is a member of the American Accounting Association, the Texas Society of CPAs, and the American Institute of CPAs. His positions with the AAA have included vice president, southwest regional sevice president, and chairperson of several committees, including the Committee of Concepts and Standards. He was a member of the committee that planned the first AAA doctoral consortium and served as its director.

Tilly Jensen, Northern Alberta Institute of Technology

Tilly Jensen graduated from the University of Alberta with a Bachelor of Commerce and later attained the designation of Certified Management Accountant. She worked in private industry for a number of years before making teaching her full-time career. Tilly has been instructing financial accounting and management accounting over a twelve-year period at the Northern Alberta Institute of Technology in Edmonton, Alberta. In her spare time, Tilly teaches financial and cost accounting for the University of Alberta's Department of Extension. She obtained her M.Ed. at the University of Sheffield in Britain while travelling abroad. Recently Tilly spent four years in the Middle East teaching financial accounting, financial management, and strategic management at Dubai Men's College of the Higher Colleges of Technology in the United Arab Emirates. While in the Middle East, she also taught financial accounting to students enrolled in the Chartered Institute of Management Accountants (CIMA) program, a British professional accounting designation. In addition to her professional interests, Tilly places a priority on time spent with her family and friends.

Raymond F. Carroll, Dalhousie University

Raymond Carroll is a Fellow of the Certified General Accountants' Association of Canada and is Associate Professor at Dalhousie University in Halifax, Nova Scotia, where he currently teaches financial accounting, financial statement analysis, and managerial accounting. He is a graduate of St. Francis Xavier University with a Bachelor of Business Administration degree and a Bachelor of Education degree. He also obtained an MBA and a PhD at Dalhousie University. Professor Carroll is a past president of CGA Nova Scotia and has been Chairperson of the CGA National Education Committee and a member of the CGA Canada Executive Committee. Professor Carroll is a member of the Canadian Advisory Committee (CAC) on international accounting standards. He has taught international accounting and international finance in China under the Canadian International Development Agency (CIDA) linkage program between Dalhousie University and Xiamen University and also lectured in Hong Kong. His research interests centre on managerial accounting issues and business ethics.