About the Author A professor emeritus at Oklahoma State University, Dr. Kevin E. Murphy earned his Ph.D. at the University of Wisconsin-Madison and his B.S. and M.S. in Accounting at Utah State University. He has published articles in the JOURNAL OF THE AMERICAN TAXATION ASSOCIATION and THE JOURNAL OF ACCOUNTING EDUCATION. Dr. Murphy is a member of the American Accounting Association and the American Taxation Association.Dr. Mark Higgins is Dean and The Alfred J. Verrecchia and Hasbro Inc. Leadership Chair in Business at the University of Rhode Island. He earned his Ph.D. at the University of Tennessee and his B.S. and M.S. in Accounting at the University of South Carolina. He has articles published in ACCOUNTING HISTORIANS JOURNAL, JOURNAL OF ACCOUNTING EDUCATION, TAXATION FOR ACCOUNTANTS, CRITICAL PERSPECTIVES IN ACCOUNTING, JOURNAL OF LEGAL TAX RESEARCH, THE CPA JOURNAL, and THE TAX ADVISER. He is also a Certified Public Accountant (inactive). Read more
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