Authors Header

Al Arens

Dewey Ward

Carol Borsum

Susan P. Convery

Randy Elder

A. Kay Guess

Laurie Henry

Ambrose Jones

David Kerr

Claire Latham

William Morris

Jason Porter

Teresa Stephenson

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.

 

Dr. Al Arens, PhD

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

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.

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.

Dr. D. Dewey Ward, PhD

Professor of Accounting Emeritus
Michigan State University
East Lansing, MI

Dr. D. Dewey Ward, co–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.

Dr. Ward′s 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 Publishers, Inc.
Okemos, MI

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 2015 

Co–authored with Arens and Ward

Data Analytics for Auditing using ACL
Co–authored with Arens and Elder

Dr. Susan P. Convery, Professor of Practice

Dept. of Accounting and Information Systems
Michigan State University
East Lansing, MI

Dr. Susan P. Convery (formerly Kattelus) is a professor at Michigan State University. Dr. Convery teaches Principles of Management Accounting to undergraduate business students and government and nonprofit accounting. She has also taught in the financial accounting and taxation areas. Dr. Convery’s teaching and research interests are principally in the area of government and nonprofit accounting, including managerial performance and taxation issues. She has been published in The Accounting ReviewIssues in Accounting EducationResearch in Governmental and Nonprofit Accounting, and others. Professor Convery has been President of the Government and Nonprofit Section of the American Accounting Association, AAA representative to the Government Accounting Standards Board Advisory Committee (GASAC), and chair of the Michigan Association of CPA’s Nonprofit Committee. She frequently presents at professional accounting conferences. She is an Emeritus Professor from Eastern Michigan University where she was department head for six years. She joined the faculty of Michigan State University in 2008.

Dr. Randy Elder, Professor

Dept. of Accounting & Finance
University of North Carolina Greensboro
Greensboro, NC

Dr. Randy Elder is a professor of accounting in the Bryan School of Business & Economics at the University of North Carolina Greensboro. He was previously a professor in the Whitman School of Management at Syracuse University, including serving as 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.

Randy teaches undergraduate and graduate courses on auditing practice and theory. He was twice selected as the Whitman School of Management outstanding teacher and was also 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.

Dr. 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 an associate editor for Issues in Accounting Education, and serves on the editorial boards of Accounting Horizons, Journal of Governmental and Nonprofit Accounting, and Current Issues in Auditing.

Data Analytics for Auditing using ACL
Co–authored with Arens and Borsum

Integrated Audit
Practice Case

Co–authored with Arens and Kerr

Dr. A. Kay Guess, CPA, CFE, Professor

Dept. of Accounting & AIS
Samford University
Birmingham, AL

Dr. A. Kay Guess is a Professor of Accounting at Samford University. Kay has extensive business experience and consulting in the areas of cost management, internal controls, budgeting, personal finance and other accounting areas.  Prior to joining the faculty at Samford University, Kay taught at the University of North Texas, University of Texas and St. Edward’s University.   She served as Chair of Accounting while at Samford and Chair of Accounting and Director of Graduate Accounting at St. Edward’s University. Kay’s research areas are auditing, ethics, fraud, behavioral research and case writing. She has published in the Case Research Journal, Harvard Business Review, Journal of Forensic Studies in Accounting and Business, Behavioral Research in Accounting, Business Perspectives, Journal of Business Finance and Accounting, Journal of Accounting and Public Policy, Journal of Risk and Insurance, Annual Advances in Business Cases and others. Her teaching interests are auditing, financial accounting, managerial/cost, ethics and tax.

 

Dr. Laurie Henry, CPA

Associate Professor of Accounting
College of Business and Public Administration
Old Dominion University
Norfolk, VA

Dr. Laurie Henry is an associate professor of accounting at the College of Business and Public Administration at Old Dominion University. She is a Certified Public Accountant (CPA) and a Certified Government Financial Manager (CGFM). Prior to becoming an academic, she worked as a financial accountant with a large printing corporation and as an Auditor and Revenue Administrator with the State of Maryland Income Tax Division.

Dr. Henry has won several teaching and advising awards from the College of Business. She has been designated a University Professor by Old Dominion University for the quality of her teaching and her efforts on behalf of her students. She teaches accounting information systems and governmental and non–profit accounting at the undergraduate level.

Dr. Ambrose Jones, III, PhD, CPA

Dept. of Accounting and Finance
Bryan School of Business & Economics
University of North Carolina
Greensboro, NC

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.

Dr. David Kerr

Associate Professor of Accounting
Belk College of Business,
University of North Carolina
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.

David 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. Claire Latham, PhD, CPA, CFE

Professor
Washington State University Vancouver
Vancouver, WA

Dr. Claire Latham has been a professor at Washington State University Vancouver since 1994. Formerly an auditor with Coopers & Lybrand, she has over 20 years in teaching and presenting in internal control, accounting information systems, auditing, the AICPA Code of Professional Conduct, professional ethics, accountant′s legal liability, financial accounting and CPA Exam preparation.

Claire is a strong advicate of experiential learning and, as such, has mentored over 250 business–student partnerships in her Accounting Information Systems and Internal Control class which also relies heavily on the Systems Understanding Aid and Computerized Accounting in the Cloud Using Microsoft Dynamics GP 2013.


Dr. Latham′s research in ethics, the effect of ethical decision–making approaches, the legal liability of accountants, internal control and fraud deterrence has been published in numerous journals including
Research in Accounting Regulation, the Journal of Forensic Accounting: Auditing, Fraud, and Taxation, Issues in Accounting Education, Advances in Accounting Education, Advances in Behavioural Accounting Research and the Journal of Accounting Literature.

Professor Latham has twice been the recipient of the Washington State University College of Business Outstanding Faculty Award, twice awarded the Washington State University College of Business Student Organization Instructor of the Year, and the recipient of the Woman of Distinction Award. She currently serves as a Board Member of the Washington State University President′s Teaching Academy. She is currently a member of the Strategic Region Leader Committee of the American Accounting Association.

Computerized Accounting
in the Cloud using Microsoft Dynamics GP 2016

Co–authored with Arens, Ward and Copeland

Dr. William J. Morris, Jr., PhD, CPA

Dept. of Accounting
University of North Texas
Denton, TX

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.

Professor Morris′s primary publication interest has been The Comprehensive 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 12th Edition. He was the sole author of Editions 7 through 10.

Currently, William 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.

 

Dr. Jason Porter

Associate Professor of Accounting
University of South Dakota
Vermillion, SD

 

Dr. Jason Porter is an Associate Professor of Accounting at the University of South Dakota. He joined the faculty at USD in 2014. Previously, he was an Associate Professor at the University of Idaho since 2006, after completing his doctorate at the University of Georgia. Prior to his doctoral work, Jason earned his Masters of Accountancy from Brigham Young University.

Jason has taught management and financial accounting at several schools including University of South Dakota, University of Idaho, University of Georgia, Brigham Young University, Salt Lake City Extension, Piedmont College, and Utah Valley Community College. In 2012 he was the recipient of the “Presidential Mid- Career Award” given by the University of Idaho. In 2010 he was awarded the College of Business and Economics “Teacher of the Year” award by the students of the college. He has also won the “Outstanding Accounting Faculty Award” multiple times.

Jason has published articles appearing in journals such as Issues in Accounting Education, Global Perspectives in Accounting Education, Strategic Finance, IMA Educational Case Journal, and Journal of Global Business Issues. He has served as a member of the Steering Committee for the Conference on Teaching and Learning in Accounting (CTLA) since 2010 and is an editorial review member for the Journal of Accounting Education as well as an ad hoc reviewer for other academic outlets.

 

 

Excel-Based Decisions
in Managerial Accounting

Co–authored with Stephenson

 

 

Dr. Teresa Stephenson

Associate Professor of Accounting
University of South Dakota
Vermilion, SD

 

Dr. Teresa Stephenson is an Associate Professor of Accounting at the University of South Dakota. She joined the faculty at USD in 2014. Previously, she was an Associate Professor at the University of Wyoming since 2006,  less than a year before completing her doctorate at the University of Kentucky. Prior to her doctoral work she worked as an independent consultant for small business managers and owners. In 2000, she earned a Master of Professional Accountancy at Indiana University.

Teresa, a CMA, has taught management accounting and taxation at several schools including University of South Dakota, University of Wyoming, Indiana University, University of Kentucky, Sullivan University, and Ivy Tech. In 2010 she was the recipient of the “Top Prof ” award given by the University of Wyoming Cap and Gown Chapter of the Mortar Board Society.

Teresa has published articles appearing in journals such as Strategic Finance, The CPA Journal, Accounting Horizons, IMA Educational Case Journal, Midwestern Business and Economic Review, Practical Tax Strategies, Academy of Educational Leadership Journal, and Journal of Accounting Education. She is also a co-author of the annual edition of the Multistate Tax Guide to Pass-Through Entities published by CCH. In 2011, she was awarded the University of Wyoming’s College of Business Outstanding Junior Research Award.

 

Excel-Based Decisions
in Managerial Accounting

Co–authored with Porter