Dr. James M. Wahlen is the James R. Hodge Chair, Professor of Accounting, and the Chairman of the Accounting Department at the Kelley School of Business at Indiana University. He received his Ph.D. from the University of Michigan and has served on the faculties of the University of Chicago, the University of North Carolina at Chapel Hill, INSEAD, the University of Washington, and Pacific Lutheran University. Dr. Wahlen's teaching and research interests focus on financial accounting, financial statement analysis, and the capital markets. His research investigates earnings quality and earnings management, earnings volatility as an indicator of risk, fair value accounting for financial instruments, accounting for loss reserve estimates by banks and insurers, stock market efficiency with respect to accounting information, and testing the extent to which future stock returns can be predicted with earnings and other financial statement information. His research has been published in a wide array of academic and practitioner journals in accounting and finance. Dr, Wahlen has public accounting experience in both Milwaukee and Seattle and is a member of the American Accounting Association. He has received numerous teaching awards during his career. Professor Wahlen is also a co-author of FINANCIAL REPORTING, FINANCIAL STATEMENT ANALYSIS, AND VALUATION: A STRATEGIC PERSPECTIVE; 8E. In his free time, he loves outdoor sports (biking, hiking, skiing, golf), cooking (and, of course, eating), and listening to rock music (especially if it is loud and live).