J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of
Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA.
Jim Sepe received his MBA at the University of California—Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.
Mark Nelson is the Eleanora and George Landew Professor of Accounting at Cornell University’s Johnson Graduate School of Management, where he has been teaching Intermediate Accounting at the MBA level out of Spiceland's Intermediate Accounting for several years. He received his BBA degree from Iowa State University and his MA and PhD degrees from Ohio State University.