Accounting Theory: Conceptual Issues in a Political and Economic Environment

Harry I. Wolk (1930-2009) held a BS in economics from the Wharton School of the University of Pennsylvania and MBA and PhD degrees from Michigan State University. He was the lead author on Accounting Theory for seven editions and the inspiration for the eighth edition. James L. Dodd (BS: California State University, Fresno; MBA: University of South Alabama; PhD: The University of Georgia) is Aliber Distinguished Professor of Accounting at Drake University. He is a Fulbright Scholar Alumnus participating in academic exchanges with Norway (1999-2000) and Iceland (2007). His professional interests include international accounting, accounting theory, and fraud examination. John J. Rozycki (BS: King's College; MBA: University of Scranton; PhD: The Penn State University) is Associate Professor of Finance at Drake University where he teaches corporate finance and equity valuation. His professional interests include equity and business valuation, corporate capital allocation decisions, financial planning, financing decisions, and financial statement analysis.