To students of accounting and their instructors.
To my wife, Kristen, and my parents.
JD
To my wife, Susan, my sons, Josh and Chase,
and my daughter, Reneé, with love.
JR
To Jack Whipple, my first accounting instructor;
To Philip Fess, my first co-author, mentor, and friend;
To Sharon, my wife, friend, and life-long partner;
To Stephanie and Jeffrey, our children,
who make it all worthwhile.
CW