Biographies

C. Edward Arrington, D.B.A., A.C.P.A. is Assistant Professor of Accounting at Florida State University, College of Business. He has published primarily in the area of auditing and social cognition and is currently co-authoring a Peat, Mar'wick, Mitchell & Co. Opportunities in Auditing monograph on auditor preferences for analytical review models.

Ber t r and Horwitz, A.B., A.M., Ph.D. is Professor of Accounting at the School of Management, State University of New York at Binghamton and Visiting Professor at National Center for Industrial Science and Technology Management Development, Dalian Institute of Technology, Dalian, China. He has co-authored (with Richard Kolodney) Financial Reporting Rules and Corporate Decisions: A Study of Public Policy and has authored Accounting Controls and the Soviet Economic Reforms of 1966. as well as articles in The Accounting Review. of Accounting Research. and others.

Robert E. Jensen, Ph.D, C.P.A. is the Jesse H. Jones Distinguished Professor of Accounting at Trinity University in San Antonio, Texas. He worked as a C.P.A. with Ernst & Wfiinney in Denver, Colorado. He was a Fellow in the Center for Advanced Study in the Behavioral Sciences (1970/71) and a Guggenheim Fellow (1973/74).

Lauren Kelly, Ph.D. is Visiting Associate Professor of Accounting at the University of Washington, on leave from the University of California, Los Angeles. Her publications have appeared in The Accounting Review. Accounting. Organizations. and Society, and other journals. She is author of Accounting Policy Formulation: The Role of Corporate Management (Addison-Wesley).

Richard Kolodney, Ph.D. is Professor of Finance at the College of Business and Management, University of Maryland. He is co-author (with Bertrand Horwitz) of Financial Reporting and Corporate Decisions: A Study of Publlc Policy and has authored articles appearing in Journal of Finance, Review of Economics and Statistics. Bell Journal of Economics. Journal of Financial and Quatitative Aimlysis. and Journal of Accounting Research. He serves on the Editorial Boards of Journal of Accounting and Public Policy and Financial Management and has consulted for numerous governmental and private organizations.

Victor E. McGee, Ph.D. is Professor of Applied Statistics at The Amos Tuck School of Business Administration. Dartmouth College. His teaching, research, and consulting interests focus on bridging the gap between formal statistical methods and applications in the private and public sectors. His articles have appeared in the Journal of the American Statistical Association. Jourhal of Medical Systems, and others.

Lawrence D. Schall, Ph.D., C.P.A. is Professor of Finance and Business Economics at the University of Washington. As a C.P.A. he has served as staff accountant and consultant with DeLoitte, Haskins & Sells. His articles have appeared in American Economic Review. Journal of Political Economy, Quarterly Jourhal of Economics, Journal of Finance, and others. He has also co-authored four books in finance and accounting. He is currently engaged in research on inflation and the proper use of accounting information for valuation and corporate planning.

Clyde P. Stickney, D.B.A., C.P.A. is Professor of Accounting at The Amos Tuck School of Business Administration, Darimouth College. His research interests focus on the accounting for changing prices, international operations, and income taxes, and his writing has appeared in The Accounting Review, Financial Analysts ~lourhal, Taxation for Accountants, and others.

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176 Biographies

Gary L. Sundem, Ph.D. is Professor of Accounting at the University of Washington. His teaching interests are primarily in the managerial accounting area, and his research interests include the economics of information, regulation of accounting reports, and capital investment decisions. He is Editor of The Accounting Review. His articles have appeared in The Accounting Review. Jourhal of Accounting Research. and Jourtial of Finance. He received the AICPA- AAA Award for the Notable Contribution to Accounting Literatur~--1976 for the article, "Research for Accounting Policy: An Overview," co-authored with Robert May.

Masao Tokutani , D.B.A., C.P.A. is Professor of Accounting at Seikei University in Tokyo, Japan and is currently Visiting Scholar at the University of Southern California. His research interests are in the area of social accounting. He is an active consultant to Japanese industry in the area of business risk analysis. He has written a monograph and numerous articles in both Japanese and British journals.