JERRY J. WEYGANDT, PH.D., C.P.A., is the Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin–Madison.

DONALD E. KIESO, PH.D., C.P.A., is the KPMG Emeritus Professor of Accounting at Northern Illinois University.

PAUL D. KIMMEL, PH.D., C.P.A., is an Associate Professor of Accounting at the University of Wisconsin–Milwaukee.

AGNES L. DeFRANCO, Ed.D., C.H.E., is a Professor in the Conrad N. Hilton School of Hotel and Restaurant Management at the University of Houston.