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Tenth edition published 2015 by
John Wiley & Sons Australia, Ltd
42 McDougall Street, Milton Qld 4064
. John Wiley & Sons, Australia, Ltd 1984–2015
about the authors
Ken Leo, BCom (Hons), MBA, has been an academic for over 40 years, including 20 years as
Professor of Accounting at a university in Western Australia. During this time, he has taught
company accounting to undergraduate and postgraduate students. He has been involved in writing
books published by John Wiley since 1981, and has also written books and monographs for other
organisations including CPA Australia, the Group of 100 and the Australian Accounting Research
Foundation. He was a founding member of the Urgent Issues Group, serving on that body from
1995 to 2001. He subsequently served on the Australian Accounting Standards Board from 2002
to 2007, both as a member and as deputy chair of the Board.
Jeffrey Knapp, BEc (Hons) (Macq), MPhil (UNSW), CA, is a Lecturer in Accounting at the
University of New South Wales. Jeffrey’s background includes working in income tax (Coopers
& Lybrand), technical consulting in financial reporting and audit (Institute of Chartered
Accountants in Australia), and teaching consolidation accounting (Macquarie University and
UNSW). Jeffrey’s strengths are his knowledge of accounting standards and his forensic ability
to uncover financial reporting irregularities. Jeffrey is one of Australia’s most well-known media
commentators on financial reporting regulation and practice.
Susan McGowan, BAcc (SAIT), MCom (UniSA), and GradCertEd(HigherEd) (QUT), is currently
a senior lecturer in the School of Commerce at the University of South Australia. Her
research interests focus on accounting education and academic integrity.
John Sweeting, BEc, MEc, PhD, CPA, CA, was Senior Lecturer in Accountancy at Queensland
University of Technology. John’s background includes a mixture of academic and business positions.
He has taught at Swinburne University of Technology and Central Queensland University,
and has spent time with the National Companies and Securities Commission (now the Australian
Securities and Investments Commission). John has also held positions with a large international
chartered accounting firm and a company listed on the Australian Securities Exchange. In
addition to running in-house courses for accounting firms, John has also conducted Professional
Development courses for CPA Australia and the Institute of Chartered Accountants in Australia.
He has also been actively involved in both the CPA Program and the CA Program.
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