Chapter 20, 2006 Update for Nikolai/Bazley/Jones' Intermediate Accounting, 10th

Loren Nikolai is the Ernst & Young Professor in the School of Accountancy at the University of Missouri-Columbia (MU). He received his B.A. and M.B.A. from St. Cloud State University and his Ph.D. from the University of Minnesota. Professor Nikolai has taught at the University of Wisconsin and at the University of North Carolina, Chapel Hill. Professor Nikolai has received numerous teaching awards. He is the recipient of the MU Student-Athlete Advisory Council 2004 Most Inspiring Professor Award, the University of Missouri System 1999 Presidential Award for Outstanding Teaching, the MU Alumni Association 1996 Faculty Award, the MU College of Business 1994 Accounting Professor of the Year Award, the Missouri Society of CPAs 1993 Outstanding Accounting Educator of the Year Award, the MU 1992 Kemper Fellowship for Teaching Excellence, the St. Cloud State University 1990 Distinguished Alumni Award, and the Federation of Schools of Accountancy 1989 Faculty Award of Merit. He holds a CPA certificate in the state of Missouri and previously worked for the 3M Company. Professor Nikolai is the lead author of INTERMEDIATE ACCOUNTING and has also been an author on four other accounting textbooks. Professor Nikolai has published numerous articles professional journals, and has made numerous presentations around the country on curricular and pedagogical issues in accounting education and was advisor for Beta Alpha Psi for twenty years. Professor Nikolai is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Missouri Society of CPAs (MSCPA). He has chaired and served on numerous committees of the AICPA, the MSCPA, and Federation of Schools of Accountancy (FSA), and the AAA. He is past president of the FSA and currently is serving on the Board of Directors of the MSCPA.

John D. Bazley, Ph.D., CPA, is the John J. Gilbert Professor in School of Accountancy of the Daniels College of Business at the University of Denver, where he has received numerous teaching awards, including the University's Distinguished Teaching Award. Professor Bazley earned a B.A. from the University of Bristol in England and an M.S. and Ph.D. from the University of Minnesota. He has taught at the University of North Carolina at Chapel Hill and holds a CPA certificate in the state of Colorado. He has taught national professional development classes for a major CPA firm and was consultant for another CPA firm. Professor Bazley is the coauthor of INTERMEDIATE ACCOUNTING and has also been an author on three other accounting texts. Professor Bazley has published articles in professional journals, and is also a coauthor of a monograph on environmental accounting published by the National Association of Accountants. Professor Bazley is a member of the American Institute of Certified Public Accountants, the Colorado Society of CPAs (CSCPA), and the American Accounting Association. He is a member of the Board of Trustees of the Educational Foundation of the CSCPA. He has recently appeared as an expert witness for the Securities and Exchange Commission and as a consultant for a defendant in a securities fraud case.

Jefferson P. Jones is the PricewaterhouseCoopers Associate Professor of Accounting in the School of Accountancy at Auburn University. He received his B.S. and Master of Accountancy from Auburn University and his Ph.D. from Florida State University. Professor Jones has received numerous teaching awards. He is the recipient of the 2004 Auburn University College of Business McCartney Teaching Award, the 2008, 2007, 2006, 2005, 2003, and 2001 Beta Alpha Psi Outstanding Teaching Award, and the 2000 Auburn University School of Accountancy Teaching Award. He has also been recognized in Who's Who Among America's Teachers (2002 and 2004). Professor Jones holds a CPA certificate in the state of Alabama and previously worked for Deloitte & Touche. Professor Jones is a coauthor of CORNERSTONES OF FINANCIAL ACCOUNTING and INTERMEDIATE ACCOUNTING. Professor Jones has published articles in professional journals, including 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 ACCOUNTINGI AND FINANCE. Professor Jones has made numerous presentations around the country on research and pedagogical issues. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA). Professor Jones is married, has two children, and enjoys playing golf.