Financial Accounting, Second Canadian Edition

Jeffrey Waybright teaches accounting at Spokane Community College, which is part of a multi-college district in eastern Washington. He has been a full-time, tenured, com- munity college instructor for more than 16 years. In addition to teaching at the community college level, he has taught upper division courses for Linfield College. Jeffrey is a recent co-recipient of the Washington Society of CPA’s Outstanding Educator Award.

Jeffrey received his BA in business administration (emphasis in accounting) and MBA from Eastern Washington University. Before becoming a professor, Jeffrey spent eight years as a practicing CPA in Washington State and still holds his licence. During his teaching career, he has taught in many disciplines of accounting, including financial, managerial, computerized, and payroll accounting, as well as in the disciplines of economics, business math, and general business. Jeffrey has developed online courses in accounting, teaches online and traditional courses for financial and managerial accounting, and advises students. Jeffrey is passionate about teaching students the subject of accounting.

Robert S. Kemp, DBA, CPA is the Ramon W. Breeden Sr. Research Professor at the McIntire School of Commerce, University of Virginia. He is a certified public accoun- tant and possesses a baccalaureate, master’s, and doctorate in business administration.

Professor Kemp is an accomplished scholar, conducting research and writing in the theory and practice of contemporary business. He currently is conducting research in the funding of pensions, the management of financial institutions, and corporate finance. His scholarly works include 70 completed projects, including monographs, articles, cases, research presentations, and working papers. His work is published in, among other places, The Financial Review; The Journal of Financial Research; Advances in Accounting, A Research Journal; Benefits Quarterly; The Journal of Mathematics Applied in Business and Industry; The Journal of Accountancy; The Journal of Commercial Bank Lending; The Journal of Bank Accounting and Auditing; and The Journal of Business Economics.

Professor Kemp is likewise an accomplished teacher, to both university students and executives throughout the world. During his 30 years at the University of Virginia, he has taught numerous undergraduate and graduate courses. He has taught classes using lec- tures, case studies, discussion groups, and distance learning. His consistently high evalua- tions by students reflect his devotion to the classroom. This high quality is likewise seen in his teaching of business executives. He has worked with and taught for organizations such as Bank of America, the FDIC, Navigant-Tucker Alan, the Siberian Banking Institute, the Barents Group, KPMG, Gerson Lehrman, Wellington Management, the Russian Bankers Association, the Central Asian American Enterprise Fund, the American Institute of Certified Public Accountants, and the Consumer Bankers Association.

Sherif Elbarrad, PhD, CMA is the chair of the Accounting & Finance Department- BCOM program at MacEwan University. He has been involved in teaching accounting at eight universities in Egypt, Germany, Saudi Arabia, and Canada for more than 29 years at both the undergraduate and postgraduate levels. He was the chair of the accounting department at three different universities. Sherif is a Certified Management Accountant (Alberta) and an Associate member of the Montana Society of Certified Public Accountants (USA). He has extensive professional experience in the field of financial and managerial accounting. He has also developed and delivered several workshops in the field of account- ing for executive managers in different countries. Sherif has received teaching excellence awards from different universities. He has developed numerous accounting courses at both the undergraduate and postgraduate levels at several universities.

Sherif received both his BCOM (with distinction) and Master of Accounting degrees from Ain-Shams University in Egypt. He received his PhD in Accounting through a joint program between Ain-Shams University in Egypt and the University of Cologne in Germany.

Sherif has numerous publications to his credit. In addition to publishing research articles in reputable peer-reviewed journals, he has authored/co-authored several textbooks for both the undergraduate and postgraduate levels.