Authors
Carol J. Borsum, CPA
Director of Operations
Armond Dalton Publishing, Inc., Okemos, MI
Carol has been working with Al Arens and Dewey Ward for over 17 years. 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 Al Arens and Dewey Ward. Carol is the main 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 is the first book that Carol has co-authored with Al Arens and Dewey Ward.
Randy Elder
Professor, Department of Accounting
Syracuse University, Syracuse, NY
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.
Ambrose Jones III, PhD, CPA
Department of Accounting and Finance
Bryan School of Business and Economics
University of North Carolina, Greensboro, NC
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 in 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.
David Kerr
Associate Professor of Accounting
Belk College of Business, UNC Charlotte, NC
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. He received a Ph.D. in accounting from Michigan State University in 1989. Dr. Kerr‘s 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.
Stacy E. Kovar
Associate Professor, Department of Accounting
Kansas State University, Manhattan, KS
Dr. 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.
Stacy has used Dynamics extensively in her undergraduate, Masters
of Accountancy and MBS classes for the past four 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.
William J. Morris, Jr., PhD, CPA
Department of Accounting
University of North Texas, Denton, TX
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 on the 7th through 10th editions.
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.