Intermediate Accounting: Reporting and Analysis

James M. Wahlen is the James R. Hodge Chair of Excellence, professor of accounting, former chair of the accounting department, and the former chair of the MBA program at the Kelley School of Business at Indiana University. Dr. Wahlen received his PhD from the University of Michigan and has served on the faculties of the University of North Carolina at Chapel Hill, the University of Washington and Pacific Lutheran University. He has also been a visiting professor at the University of Chicago, INSEAD and Sungkyunkwan University. Dr. Wahlen's teaching and research interests focus on financial accounting, financial statement analysis and the capital markets. He investigates financial statements analysis, testing the extent to which earnings and other financial statement information can predict future stock returns, earnings quality and management, earnings volatility as an indicator of risk, fair value accounting for financial instruments and accounting for loss reserve estimates by banks and insurers. His research has been published in a wide array of academic and practitioner journals in accounting and finance. He has public accounting experience in both Milwaukee and Seattle and is a member of the American Accounting Association. Dr. Wahlen has received numerous teaching awards during his career. In his free time, he enjoys spending time with his wife and daughters, spoiling his adorable granddaughters, playing outdoor sports (biking, hiking, skiing, golf), cooking (and, of course, eating), and listening to rock music (especially if it is loud and live).

Jefferson P. Jones is the PricewaterhouseCoopers associate professor of accounting at Auburn University. He received his bachelor's and master of accountancy degrees from Auburn University and his PhD in accounting from Florida State University. While earning his CPA, he worked for Deloitte & Touche. He has received numerous teaching awards, including the Outstanding Master of Accountancy Professor Award, the Beta Alpha Psi Outstanding Teaching Award (six times), the Auburn University College of Business McCartney Teaching Award, and the Auburn University School of Accountancy Teaching Award. In addition to writing an intermediate accounting text, he has published articles in Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, The CPA Journal, Managerial Finance, Journal of Accounting and Finance Research and The Journal of Corporate Accounting and Finance. Jones has made numerous presentations around the country on research and pedagogical issues. He is a member of the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA).

Dr. Donald P. Pagach is Professor of Accounting at the Poole College of Management at North Carolina State University. He received his PhD from Florida State University and his BA and MA in accounting from the University of Wisconsin-Madison. His research interests focus on financial accounting and enterprise risk management, with a specific focus on forecasting and financial statement analysis. He has published articles in numerous journals, including Journal of Accounting Research, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and The CPA Journal. Dr. Pagach has been named a University Outstanding Teacher and has received awards for his research on Enterprise Risk Management. Previously, Dr. Pagach taught at Louisiana State University, and he gained public accounting experience working for Coopers and Lybrand as an auditor. He holds a CPA certificate in North Carolina and is a member of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA). In 2017, he was named the chair of the Financial Accounting and Reporting Examinations Committee for the AICPA, which oversees the CPA exam. Dr. Pagach is married, has three children, and enjoys traveling, especially if the trip includes a beach.