Carl S. Warren Dr. Carl S. Warren is the Arthur Andersen and Co. Alumni Professor of Accounting at the J.M. Tull School of Accounting at the University of Georgia, Athens. James M. Reeve Dr. James M. Reeve is Professor of Accounting at the University of Tennessee, Knoxville Philip E. Fess Dr. Philip E. Fess is the Arthur Andersen and Co. Alumni Professor of Accountancy Emeritus at the University of Illinois, Champaign-Urbana.James M. Reeve is the author of 'Accounting (Accounting / Carl S. Warren)', published 2001 under ISBN 9780324025422 and ISBN 0324025424.