A highly respected certified fraud examiner, certified internal auditor, and certified public accountant, W. Steve Albrecht incorporates his expertise, particularly in the area of forensic accounting, throughout this edition. Dr. Albrecht is Associate Dean of the Marriott School of Management and Andersen Professor at Brigham Young University (BYU), where he was recognized with the Audit Section Educator of the Year award in 2005. Dr. Albrecht served for nine years as BYUs director of the School of Accountancy and Information Systems and has also taught at Stanford and the University of Illinois. Dr. Albrecht received a B.A. from BYU and M.B.A. and Ph.D. from the University of Wisconsin. He… is past president of the American Accounting Association, the Association of Certified Fraud Examiners (ACFE), and Beta Alpha Psi. He was a member of the Board of Regents of the Institute of Internal Auditors and served on the AICPA task force that wrote SAS 82, a fraud auditing standard. He was on the FASAC advisory committee to the FASB and currently serves as a trustee of the Financial Accounting Foundation overseeing the FASB and GASB. He was a member of the Committee of Sponsoring Organizations (COSO), the AICPA Council, and has chaired the AICPAs Pre-Certification Executive Education Committee. Dr. Albrecht has extensively researched business fraud and has published more than 100 articles and more than 20 books or monographs. In 5 of the last 10 years, he was chosen as one of the 100 most influential accounting professionals in the United States by ACCOUNTING TODAY. Because of his extensive work, one of the ACFE headquarters buildings in Austin, Texas, is named after him. Dr. Albrecht has consulted with Fortune 500 companies, major financial institutions, the United Nations, and the FBI, and has been an expert witness in some of the largest fraud cases in America.
Earl K. Stice is the PricewaterhouseCoopers Professor of Accounting in the School of Accountancy and Information Systems at Brigham Young University, where he has been on the faculty since 1998. He holds bachelor's and master's degrees from Brigham Young University and a PhD from Cornell University. Dr. Stice has taught at Rice University, the University of Arizona, Cornell University, and the Hong Kong University of Science and Technology (HKUST). He won the Phi Beta Kappa teaching award at Rice University and was twice selected as one of the ten best lecturers on campus at HKUST. Dr. Stice also has taught in a variety of executive education and corporate training programs in the United… States, Hong Kong, and South Africa, and he is currently on the executive MBA faculty of the China Europe International Business School in Shanghai. He has published papers in the JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, THE ACCOUNTING REVIEW, REVIEW OF ACCOUNTING STUDIES, and ISSUES IN ACCOUNTING EDUCATION. In addition, his research on stock splits has been cited in BUSINESSWEEK, MONEY, and FORBES. Dr. Stice has presented his research results at seminars in the United States, Finland, Taiwan, Australia, and Hong Kong. He has coauthored several accounting texts. Dr. Stice and his wife, Ramona, have seven children: Derrald, Han, Ryan Marie, Lorien, Lily, Taraz, and Kamila.
James D. Stice is the Distinguished Teaching Professor in the Marriott School of Management at Brigham Young University. He is currently Director of the Marriott School's MBA Program. He holds bachelor's and master's degrees in accounting from BYU and a PhD in accounting from the University of Washington. Professor Stice has been on the faculty at BYU since 1988. During that time, he has been selected by graduating accounting students as "Teacher of the Year" on numerous occasions; he was selected by his peers in the Marriott School at BYU to receive the "Outstanding Teaching Award" in 1995; and in 1999, he was selected by the University to receive its highest teaching award, the Maeser… Excellence in Teaching Award. Professor Stice also is a visiting professor for INSEAD's MBA Program in France. Professor Stice has published articles in JOURNAL OF ACCOUNTING RESEARCH, THE ACCOUNTING REVIEW, DECISION SCIENCES, ISSUES IN ACCOUNTING EDUCATION, THE CPA JOURNAL, and other academic and professional journals and has written several accounting textbooks. In addition to his teaching and research, Dr. Stice has been involved in executive education for such companies as IBM, Bank of America, and Ernst & Young and currently serves on the board of directors of Nutraceutical Corporation. Dr. Stice and his wife, Kaye, have seven children: Crystal, J.D., Ashley, Whitney, Kara, Skyler, and Cierra.