JERRY J. WEYGANDT, PhD, CPA, is the Authur Andersen Alumni Professor of Accounting at the University of Wisconsin- Madison.DONALD E. KIESO, PhD, CPA, is the KPMG Emeritus Professor of Accounting at Northern Illinois University.PAUL D. KIMMEL, PhD, CPA, is Associate Professor of Accounting at the University of Wisconsin- Milwaukee.AGNES L. DeFRANCO, EdD, CHE, CHAE, is Associate Professor of the Conrad N. Hilton School of Hotel and Restaurant Management at the University of Houston.