Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond, where he teaches Intermediate Accounting I and II and Advanced Accounting. He is currently the David Meade White Distinguished Teaching Fellow. He has been named a Distinguished Educator five times and Professor of the Year on two occasions. He is also author of Fast Track CPA Examination Review and coauthor of The Lakeside Company Case Studies in Auditing.Thomas F. Schaefer is the KPMG Professor of Accounting at the University of Notre Dame. He has written a number of articles in scholarly journals such as The Accounting Review, Journal of Accounting Research, Journal of… Accounting & Economics, Accounting Horizons, and others. His primary teaching and research interests are in financial accounting and reporting. Tom is active with the International Association for the Advancement of Collegiate Schools of Business (AACSB) and is a past President of the American Accounting Association’s Accounting Program Leadership Group (APLG).Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.