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D. Eric Hirst, Ph.D., is Professor at the Red McCombs School of Business at the University of Texas at Austin. He received his Ph.D. in accounting from the University of Minnesota and M.Acc. and B.A. from the University of Waterloo. He worked as a Chartered Accountant with experience in public practice. His research on auditor, investor, and analyst judgment has been published in The Journal of Accounting Research, Contemporary Accounting Research, The Journal of Financial Statement Analysis, Auditing: A Journal of Practice & Theory, The International Tax Journal, CA Magazine, Organizational Behavior and Human Decision Processes and others. At UT, Professor Hirst teaches financial accounting and financial statement analysis in the regular and executive M.B.A. programs. He was awarded the Joe D. Beasley award for teaching excellence in the M.B.A. core, the Graduate Business Council Teaching Excellence Award for Outstanding Involvement in the MBA Community, and has been on the MBA honor roll.
Mary Lea McAnally, Ph.D., CA, CIA is Associate professor of Accounting at Mays Business School at Texas A&M University. She obtained her Ph.D. from Stanford University and B.Comm. from the University of Alberta. She is a Chartered Accountant (Canada) with experience in public practice and industry. She is also a Certified Internal Auditor. Her research interests include capital markets, accounting and disclosure in regulated environments, and accounting for risk. She has published articles in The Journal of Accounting and Economics, The Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing, and Finance, and Financial Analysts Journal. At Texas A&M, Professor McAnally teaches financial accounting in the M.B.A. and executive programs. She has received numerous faculty-determined and student-initiated teaching awards.
This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
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