DavidSpicelandisprofes-sorofaccountingattheUni-versityofMemphis,whereheteachesintermediateaccountingandotherfinancialaccountingcoursesattheundergraduateandmaster'slevels.HereceivedhisBSdegreeinfinancefromtheUniversityofTennes-see,hisMBAfromSouthernIllinoisUniversity,andhisPhDinaccountingfromtheUniversityofArkansas.ProfessorSpiceland'sprimaryresearchinterestsareinearningsmanagementandeducationalresearch.Hehaspublishedarticlesinavarietyofjournalsinclud-ingTheAccountingReview,AccountingandBusinessResearch,JournalofFinancialResearch,andJournalofAccountingEducation.Davidhasreceiveduniversityandcollegeawardsandrecognitionforhisteaching,research,andtechnologicalinnovationsintheclass-room.DavidisleadauthorofMcGraw-Hill'sbest-sellingIntermediateAccountingtext.DavidistheMemphisTigers'No.1basketballfan.Heenjoysplayingbasketball,isaformerall-stateline-backer,andanavidfisherman.CookingisapassionforDavid,whoservedassouschefforPaulaDeenataMid-SouthFaircookingdemonstration.