Susan S. Hamlen, Ph.D. (Purdue University), CFM, CMA is Associate Professor of Accounting and Chair of the Department of Accounting & Law, State University of New York at Buffalo. She is a member of the American Accounting Association and the Institute of Management Accountants, where she has served in various directorships. Articles by Professor Hamlen have appeared in The Accounting Review, the Journal of Econometrics, the Southern Economic Journal and other journals. Professor Hamlen has been active in executive education programs, and teaches undergraduate and graduate courses in financial and management accounting.
James A. Largay III, Ph.D. (Cornell University), CPA, is Professor of Accounting in the Department of Accounting, Lehigh University. He is a member of the American Accounting Association (AAA), the American Institute of CPAs, and Financial Executives International. Articles by Professor Largay appear in The Accounting Review, the Journal of Finance, the Journal of Political Economy, Accounting Horizons, the Journal of Accountancy, and other journals. He is co-author of Accounting for Changing Prices and is a contributor to the Handbook of Modern Accounting and the Handbook of Cost Accounting. Professor Largay served as Managing Editor and Editor of Accounting Horizons from 2000-2003. Previously he served as an Associate Editor of Accounting Horizons (1989-1994), as President of the Financial Accounting and Reporting Section of the AAA, and as a member of the FASB Task Force on Consolidations and Related Matters. Professor Largay teaches undergraduate and graduate courses in financial accounting and financial statement analysis.