The Armond Dalton family, the auditing profession, and audit education lost a great friend, mentor and leader with the passing of Alvin A. Arens in December 2010. Al′s leadership at national and international levels, and his commitment to expanding knowledge through the development of educational materials, resources, articles and cases, profoundly impacted students and professionals in auditing.



Al Arens, PhD
PricewaterhouseCoopers
Professor of Accounting Emeritus
Michigan State University
East Lansing, MI


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Dr. Al Arens, co–founder of Armond Dalton Publishers, was the PricewaterhouseCoopers Professor of Accounting for more than thirty years, the only professorship in the College of Business where the sponsor selects who gets and retains the professorship. He was granted the professorship based primarily on his reputation as a teacher and author.

Al wrote or co-wrote seven books, all for accounting and information systems students at colleges and universities. Most are supplements. Six are still being widely adopted including five published by Armond Dalton. His first book was
Auditing: An Integrated Approach which is now in its Fourteenth Edition. It is considered the leading auditing textbook in the world. Including revisions, Al authored or coauthored more than thirty books. Computerized Accounting using QuickBooks Pro 2010 is the most recent.


Widely recognized for his teaching excellence:

  • Roland F. Salmonson Excellence in Teaching Award Department of Accounting
    Michigan State University,
    the first recipient and first faculty member to receive the award three times.
  • John D. and Dortha J. Withrow
    Endowed Teacher/Scholar Award

    The Eli Broad College of Business
    Michigan State University,
    for excellence in teaching throughout a career.
  • Excellence in Teaching Award
    Alpha Omicron Chapter of Beta Alpha Psi
    Department of Accounting
    Michigan State University.
  • Most Inspirational Professor Award
    Program in Integrated Management (Weekend MBA Program)
    Michigan State University.
  • Excellence in Teaching Award
    Inaugural Class of Program in Integrated Management (Weekend MBA Program)
    Michigan State University.
  • Phi Chi Theta Business Fraternity
    Professor of the Year Award

    Michigan State University.

Widely recognized by the accounting profession:

  • President,
    American Accounting Association.
  • Distinguished Faculty Award
    Michigan State University,
    the highest award given to faculty for contributions over an entire career.
  • National Beta Alpha Psi Award
    for Outstanding Accounting Professor of the Year.
  • Educator of the Year Award
    American Institute of Certified Public Accountants.
  • Alumnus of the Year
    Beta Alpha Psi
    Department of Accounting
    University of Minnesota.
  • Outstanding Accounting Educator Award
    Michigan Association of Certified Public Accountants.
  • Outstanding Auditing Educator Award
    Auditing Section
    American Accounting Association.


D. Dewey Ward, PhD
Professor of Accounting Emeritus
Michigan State University
East Lansing, MI


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Dr. D. Dewey Wardco–founder of Armond Dalton Publishers, was a faculty member at Michigan State for almost thirty years. In the Department of Accounting and Information Systems he was the first and only professor ever to be granted full professorship on the basis of commitment and demonstrated excellence in accounting education, rather than academic research. This required the achievement and documentation of a national reputation in accounting education. This involved research and publication of education related articles and textbooks, service and success on national forums dedicated to education, outstanding performance in the classroom over his lengthy tenure at Michigan State, and supportive recommendations from leading educators around the country.

His interest in writing textbook materials began as early as his doctoral program at The University of Texas where he single authored the first edition of
The Apple Blossom Cologne Company, an audit practice case, now in its 5th edition by another author and another publishing company.


Widely recognized for his teaching excellence:

  • Innovation in Accounting Education Award
    American Accounting Association
    for his work on the nationally recognized Excellence in Audit Education program.
  • Roland F. Salmonson Excellence in Teaching Award
    Department of Accounting
    Michigan State University
    the first faculty member to receive the award as an assistant professor and the second faculty member to receive it a second time.
  • First recipient of The John D. and Dortha J. Withrow Endowed Teacher/Scholar Award
    The Eli Broad College of Business
    Michigan State University
    for excellence in teaching throughout a career.
  • Outstanding Faculty Award
    Senior Class Council (University wide)
    Michigan State University.
  • Recognized multiple times by Business Week′s Guide to The Best Business Schools
    as one of The Eli Broad Business School′s "Outstanding Faculty."

Widely recognized by the accounting profession:

  • Selected by Coopers & Lybrand
    as one of six auditing educators from around the country to serve on an academic advisory panel to consult and advise them on academic and education matters in the development of the Excellence in Audit Education Program. Materials developed included case studies, two 2–hour video simulations of an audit, and database development and search tools. The Firm estimates that the number of students having used these materials exceeds 60,000.
  • Co–authored a monograph
    detailing the history, development, distribution and success of the Excellence in Audit Education materials, published jointly by the American Accounting Association and the Coopers & Lybrand Foundation.
  • President, Auditing Section
    American Accounting Association;
    Vice–President,
    American Accounting Association
    Midwest Region;

    Director of CPE, Auditing Section
    American Accounting Association;
    Historian, Auditing Section
    American Accounting Association.
  • Faculty Advisor
    to Alpha Omicron Chapter of Beta Alpha Psi
    Michigan State University
    for more than ten years. Helped chapter achieve Superior award recognition from the National organization for the first time in the chapter's history.
  • Group Leader
    American Accounting Association New Faculty Consortium.


Carol J. Borsum, CPA
Director of Operations
Armond Dalton Publishing, Inc.
Okemos, MI


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Carol Borsum has been working with Dr. Al Arens and Dr. Dewey Ward since 1992. Prior to that, she worked for eight years with Plante & Moran CPAs as a member of their audit staff. In addition to her operational responsibilities at Armond Dalton, Carol coordinates the production of most of the textbooks we publish. She also edits and assists in the writing of several portions of the publications co-authored by Drs. Arens and Ward.
   Carol is the primary contact person for instructors who are implementing our textbooks in their classroom, and she has met many instructors over the past several years at conventions sponsored by AAA and TACTYC. Carol also teaches staff training courses for auditors through AHI Associates, so she has regular contact with professionals in CPA firms all over the country.




Computerized Accounting
Using QuickBooks Pro 2010

Co–authored with Arens and Ward.



Dr. Randy Elder, Professor
Dept. of Accounting
Syracuse University
Syracuse, NY


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   Dr. Randy Elder is professor and senior associate dean in the Whitman School of Management at Syracuse University, and was previously director of the Lubin School of Accounting in Whitman. He earned his doctorate in 1993 from Michigan State University. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs.
   Dr. Elder teaches undergraduate and graduate courses on auditing practice and theory. He has twice been selected as the Whitman School of Management outstanding teacher and has also been selected as Beta Gamma Sigma instructor of the year and recipient of the Oberwager prize for student mentoring at Whitman. He is a co-author on the leading auditing textbook,
Auditing and Assurance Services: An Integrated Approach.
   Professor Elder's research has been published in The Accounting Review, Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Auditing: A Journal of Practice and Theory, Accounting Horizons, and Issues in Accounting Education. He is currently a member of the editorial boards of several journals, including Issues in Accounting Education, Accounting Horizons, Journal of Governmental and Nonprofit Accounting, and Current Issues in Auditing.




Computerized Auditing
Using ACL

Co–authored with Arens.


Integrated Audit
Practice Case

Co–authored with Arens and Kerr.


Dr. Ambrose Jones, III, PhD, CPA
Dept. of Accounting and Finance
Bryan School of Business & Economics
University of North Carolina
Greensboro, NC


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   Dr. Ambrose Jones, III received his Doctor of Philosophy (PhD) in Accounting from Virginia Commonwealth University (VCU) in 2007. Dr. Jones is a Certified Public Accountant and practiced in national public accounting firms for over 30 years prior to entering the PhD program at VCU in 2003. He was an audit partner with McGladrey & Pullen, LLP from 1980 to 2003, where he served as an SEC specialist, along with having client service and quality control responsibilities. At McGladrey, he also participated in international assignments on three continents outside of North America. During 2006-2007 he served as the training director in the Independence Office of PricewaterhouseCoopers LLP where he developed and conducted audit and accounting training and career development courses for professional staff members and helped to coordinate firm–wide independence training.
   Currently, Dr. Jones is a faculty member in the Department of Accounting and Finance at the Bryan School of Business and Economics, University of North Carolina Greensboro, where his teaching responsibilities include auditing and financial accounting. His research includes: behavioral issues in a public accounting environment including job stress, job outcomes, and decision making; auditor independence, risk containment and client continuance; corporate social responsibility reporting; and harmonization of accounting standards, internationally, including the effect of cultural differences.




Short Audit Case:
The Valley Publishing Co.

Co–authored with Morris.



Dr. David Kerr
Associate Professor of Accounting
Belk College of Business, UNC
Charlotte, NC


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   Dr. David Kerr joined the UNC Charlotte faculty in 2005. Previously, he was on the accounting faculty at Texas A&M University for sixteen years, where he received multiple distinguished teaching awards, a PricewaterhouseCoopers Teaching Excellence Professorship, and was a KPMG Fellow. He has also worked with Deloitte & Touche as an auditor.
   Dr. Kerr received a Ph.D. in accounting from Michigan State University in 1989. His research interests include behavioral issues in auditing and accounting information systems, technological support for group decision making in auditing and audit training, and improving the effectiveness of accounting education. His research has been published in several academic and professional journals, including
Auditing: A Journal of Practice & Theory, Journal of Information Systems, Behavioral Research in Accounting, and others.
   Dr. Kerr is a member of the American Accounting Association, the Canadian Academic Accounting Association, the Association of Certified Fraud Examiners, and the Information Systems Audit and Control Association.




Integrated Audit
Practice Case

Co–authored with Arens and Elder.



Dr. Stacy E. Kovar
Associate Professor
Dept. of Accounting
Kansas State University
Manhattan, KS


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   Dr. Stacy E. Kovar is on the accounting faculty at Kansas State University. She has taught management accounting and accounting information systems courses in the graduate and undergraduate curriculum for the past ten years.
   Dr. Kovar has used Dynamics extensively in her undergraduate, Masters of Accountancy and MBS classes for the past sevearal years. Her knowledge of Dynamics and willingness to help other faculty seeking to use the software have earned her a position on the Great Plains Educational Alliance advisory board. Through this role, she has made many presentations to faculty groups on the use of Dynamics in the classroom. Her materials are featured on the Great Plains Educational Alliance Network web site. She also conducts research on the uses of technology to illustrate accounting concepts in accounting information systems courses.



Dr. William J. Morris, Jr., PhD, CPA
Dept. of Accounting
University of North Texas
Denton, TX


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   Dr. William J. Morris, Jr. received his Doctor of Philosophy (PhD) in Accounting from Michigan State University in 1971. Previously he obtained his bachelors and masters degrees respectively from Hardin-Simmons University and The University of Texas at Austin. After his bachelors degree he spent a two year tour of duty with the U.S. Army. Dr. Morris is a Certified Public Accountant and practiced with Deloitte & Touche in the Dallas, Texas office for over ten years before entering the PhD program at Michigan State.
   Dr. Morris began his academic career at University of North Texas in Spring 1971 and after thirty successful years, retired from there in 2001. He currently holds the position of Emeritus Professor from North Texas. His primary teaching interest was in auditing. Auditing courses he has taught include Professional Responsibilities, The Investigative Process, and Seminar in Financial Auditing.
   Dr. Morris′s primary publication interest has been
The Short Audit Case: Valley Publishing Company. He has been an author on this case since the 5th Edition was published in 1985. He continued through the 10th Edition, which was published in 2007 and is a co-author with Dr. Ambrose Jones, III on this new 11th Edition. He was the sole author of Editions 7 through 10.
   Currently, Dr. Morris serves as a Deacon in the First Baptist Church of Denton, Texas and in many church ministries. He served on many committees in the Accounting Department and College of Business. He was coordinator of a weekly luncheon and an annual prayer breakfast for the UNT Christian Faculty/Staff Fellowship before he retired in 2001. After eight years of service he rotated off the Board of Trustees for The Sunday School Board of the Southern Baptist Convention in 1997 (currently Lifeway Christian Resources Board). He served as Chairman of the Audit Committee and the Finance Committee during his tenure on the Board.




Short Audit Case:
The Valley Publishing Co.

Co–authored with Jones.

Armond Dalton Publishers, Inc.   2867 West Jolly Road   Okemos, MI 48864-3547   (517) 351-8520