Previews: About the Author FLOYD A. BEAMS, PH.D., authored the first editionof Advanced Accounting in 1979 and actively revised his textthrough the next six revisions and twenty-one years while maintainingan active professional and academic career at VirginiaTech where he rose to the rank of Professor, retiring in 1995.Beams earned his B.S. and M.A. degrees from the Universityof Nebraska, and a Ph.D. from the University of Illinois. Hepublished actively in journals, including The Accounting Review,Journal of Accounting, Auditing and Finance, Journal of Accountancy,The Atlantic Economic Review, Management Accounting, and others. He was a member of the American Accounting Associationand the Institute of Management Accountants and servedon committees for both organizations. Beams was honored withthe National Association of Accounts’ Lybrand Bronze MedalAward for outstanding contribution to accounting literature, theDistinguished Career in Accounting award from the Virginia Societyof CPAs, and the Virginia Outstanding Accounting Educatoraward from the Carman G. Blough student chapter of the Instituteof Management Accountants. Professor Beams passed away in2004; however, we continue to honor his contribution to the fieldand salute the impact he had on this volume. JOSEPH H. ANTHONY, PH.D., joined the MichiganState University faculty in 1983 and is an Associate Professorof Accounting at the Eli Broad College of Business. He earnedhis B.A. in 1971 and his M.S. in 1974, both awarded by PennsylvaniaState University, and he earned his Ph.D. from TheOhio State University in 1984. He is a Certified Public Accountant,and is a member of the American Accounting Association,American Institute of Certified Public Accountants, AmericanFinance Association, and Canadian Academic Accounting Association.He has been recognized as a Lilly Foundation FacultyTeaching Fellow and as the MSU Accounting Department’sOutstanding Teacher in 1998—1999 and in 2010—2011.Anthony teaches a variety of courses, including undergraduateintroductory, intermediate, and advanced financial accounting.He also teaches financial accounting theory and financialstatement analysis at the master’s level, as well as financial accountingcourses in Executive MBA programs, and a doctoralseminar in financial accounting and capital markets research. Heco-authored an introductory financial accounting textbook.Anthony’s research interests include financial statementanalysis, corporate reporting, and the impact of accountinginformation in the securities markets. He has published a numberof articles in leading accounting and finance journals, including The Journal of Accounting & Economics, The Journal ofFinance, Contemporary Accounting Research, The Journal ofAccounting, Auditing, & Finance, and Accounting Horizons. BRUCE BETTINGHAUS, PH.D., is an AssistantProfessor of Accounting in the School of Accounting in TheSeidman College of Business at Grand Valley State University.His teaching experience includes corporate governance andaccounting ethics, as well as accounting theory and financialreporting for both undergraduates and graduate classes. Heearned his Ph.D. at Penn State University and his B.B.A. at GrandValley State University. Bruce has also served on the facultiesof the University of Missouri and Michigan State University. Hehas been recognized for high-quality teaching at both Penn Stateand Michigan State Universities. His research interests focus ongovernance and financial reporting for public firms. He has publishedarticles in The International Journal of Accounting and The Journal of Corporate Accounting and Finance. KENNETH A. SMITH, PH.D., is a senior lecturer in theEvans School of Public Affairs at the University of Washington.He earned his Ph.D. from the University of Missouri, his M.B.A.from Ball State University, and his B.A. in Accounting fromAnderson University (IN). He is a Certified Public Accountant.Smith’s research interests include government accountingand budgeting, non-profit financial management, non-financialperformance reporting, and information systems in governmentand non-profit organizations. He has published articles in suchjournals as Accounting Horizons, Journal of Government FinancialManagement, Public Performance & Management Review,Nonprofit and Voluntary Sector Quarterly, International PublicManagement Journal, Government Finance Review, and StrategicFinance. Smith’s professional activities include membership inthe American Accounting Association, the Association ofGovernment Accountants, the Government Finance OfficersAssociation, the Institute of Internal Auditors, and the Instituteof Management Accountants. He serves on the Steering Committeefor the Public Performance Measurement Reporting Networkand formerly served as the Executive Director for the OregonPublic Performance Measurement Association. Read more
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