Board of Advisors
Belverd E. Needles, Jr., Ph.D. CPA, CMA
Wicklander Fellow in Business Ethics
Ernst & Young Distinguished Professor of Accounting
School of Accountancy & MIS
1 E Jackson Blvd Ste 6000
Chicago, Illinois 60604-2287
Belverd E. Needles, Jr. received BBA and MBA degrees from Texas Tech University and the Ph.D. degree from the University of Illinois at Urbana/Champaign. He teaches financial accounting and auditing at DePaul University, where he is an internationally recognized expert in international accounting and education. He has published in leading journals and is the author or editor of more than 20 books and monographs. His current research relates to international financial reporting, performance measurement, and corporate governance of high performance companies in the US, Europe, India, and Australia. His textbooks, most recently Financial Accounting (11th ed.) and International Financial Reporting Standards: an Introduction (2nd ed.) are used throughout the world and received many awards, including the McGuffey Award from the Text and Academic Authors Association.
Active in many academic and professional organizations, he is vice-chair of the IAAER Board of Advisors, Vice-President-Education of the American Accounting Association and President of the CPA Endowment Fund of Illinois. He serves on the Consultative Group to the United Nations Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting (ISAR). He also serves on the Board of Directors and Chair of the Audit Committee of Ziegler Companies, Inc., a boutique capital markets and financial services company.
He is the past Chair of the Board of Directors of the Illinois CPA Society and past-president of the International Association for Accounting Education and Research (IAAER). He served as the elected U.S. representative to the European Accounting Association, chair of the International Accounting Section of the American Accounting Association, director of continuing education for the American Accounting Association, and president of the Federation of Schools of Accountancy. He served as chair of the Academic and Career Development Executive Committee and on the Information Technology Executive Committee of the American Institute of CPAs. He served as the United States representative on the Education Committee of the International Federation of Accountants (IFAC) and on the Consultative Group of the International Accounting Standards Committee (IASC).
He has received the Distinguished Alumni Award from Texas Tech University, the Illinois CPA Society Outstanding Educator Award and its Life-Time Achievement Award, the Joseph A. Silvoso Faculty Award of Merit from the Federation of Schools of Accountancy, the Ledger & Quill Award of Merit, and the Ledger & Quill Teaching Excellence Award. He was named Educator of the Year by the American Institute of CPAs, Accountant of the Year for Education by the national honorary society Beta Alpha Psi, and Outstanding International Accounting Educator by the American Accounting Association. He has received the Excellence in Teaching Award from DePaul University.
Professor Sidney J. Gray
Professor of International Business
University of Sydney Business School
University of Sydney
Sydney 2006 Australia
Fax: 61-(0)2-9036 5378
Sid Gray is Professor of International Business and Co-Director of the Innovation and Entrepreneurship Research group at the University of Sydney. He served as Head of the Business School at Sydney Universityfrom 2003-2006. Prior to joining Sydney University in 2003 he was Associate Dean (Postgraduate) and the Foundation Professor of International Business at the University of New South Wales (1997-2003). He was also formerly Professor of International Business at the Warwick Business School, University of Warwick(1993-97) in England; and Professor of Accounting and Finance at the University of Glasgow (1979-92) inScotland. Sid has a Bachelor of Economics degree from the University of Sydney and a PhD from theUniversity of Lancaster. He is a member of CPA Australia and a Fellow of the Association of Chartered Certified Accountants in the UK.
Sid is the author/co-author of more than 200 publications including many articles on international accounting and international business issues in leading international journals such as Journal of Accounting Research, Journal of International Business Studies, Abacus, Accounting and Business Research, European Accounting Review, The International Journal of Accounting, Journal of Business Finance and Accounting, Journal of International Financial Management and Accounting, Management International Review, and the International Journal of Human Resource Management. His books include International Accounting and Multinational Enterprises (John Wiley, USA), co-authored with Lee Radebaugh, Financial Accounting. A Global Approach (Houghton Mifflin, USA), co-authored with Belverd Needles and International Business. Asia-Pacific Edition (McGraw-Hill, Australia), co-authored with Peter Dowling, Peter Liesch and Charles Hill.
Sid’s research standing has been affirmed by his appointment to the Editorial Boards of many leading international refereed research journals including Abacus (Australia), Journal of International Business Studies (USA) and Management International Review (Germany). He is also co-founder and currently Associate Editor of the Journal of International Financial Management and Accounting (USA). He was formerly President of the International Association for Accounting Education and Research (IAAER) (1992-97) and is currently Chair of the IAAER Board of Advisers. In 2006, he received the IAAER Founder’s Award for Distinguished Service. Sid’s research contributions have been recognised most importantly by his election in 2006 as a Fellow of the Academy of the Social Sciences in Australia and in 2009 as a Fellow of the Academy of International Business.
IAESB Technical Manager
International Federation of Accountants
277 Wellington St. W., 4th Floor
Toronto, ON M5V 3H2, Canada
Phone: +1(416) 204-3452
David McPeak is currently working as the Senior Technical Manager for the International Accounting Education Standards Board (IAESB), an independent standard setting body interested in the education and development of professional accountants. He previously worked with the Certified General Accountants Association of Canada as the Director of Assessment overseeing the administration of national examinations on the Association’s Program of Professional Studies.
David has also worked as a research associate with the CGA Accounting Research Centre at the University of Ottawa on projects involved with the international comparison of financial accounting information. He currently serves as a volunteer member of the Certification Scheme Committee of the Financial Planning Standards Council of Canada and has served as Vice-President of the Canadian Academic Accounting Association (2006-2008).
Mr. McPeak has a Masters in Business Administration, Masters in Science, and has been awarded a Fellowship award (FCGA) from CGA-Canada.
Partner, KPMG LLP New York
345 Park Avenue
New York, NY 10154
Holger Erchinger is a partner with KPMG LLP in New York and has over 19 years of experience in serving different companies on audit, audit-related, and consulting engagements, including SEC registrants with US GAAP and IFRS financial statements. Holger worked between 1994 and 2013 in KPMG offices in Munich/Germany, New York and Berlin/Germany. Holger has served on the Advisory Board of IAAER representing KPMG since 2009.
In his current role, his duties include consulting on a variety of IFRS-related accounting, reporting and audit issues; reviews of IFRS financial statements; and development of the firm's guidance and publications. Holger is also a member of KPMG's Global IFRS Topic Team and is acting as reviewing partner for KPMG audit clients.In addition, from 2006 to 2008, Holger served as a professor at Berlin School of Economics and Law and published various papers and studies regarding IFRS, convergence between IFRS and US GAAP, and SEC-related IFRS rules and regulations. Holger earned a Ph.D. in Economics and is licensed as a German CPA and as a U.S. CPA in the State of New York and Colorado.
Sir David was the first Chair of the IASB, serving from January 2001 until his term ended in June 2011. From April 2012-April 2013, he served as President of the Institute of Chartered Accountants of Scotland (ICAS) and became a member of the International Federation of Accountants (IFAC) Nominating Committee in January 2012. He is currently Chairman of the International Valuation Standards Council’s Board of Trustees and serves on the Advisory Board of the International Association for Accounting Education and Research (IAAER). Sir David was inducted into the Accounting Hall of Fame in August 2013.
Sir David began his career teaching accounting at Edinburgh University. In 1978, he was appointed technical director of ICAS. In 1982, Sir David became national technical partner of Thomson McLintock & Co. After a 1987 merger, he became the United Kingdom (UK) national technical partner at KPMG Peat Marwick McLintock.
From 1986 to 1990, Sir David was Vice Chair and then Chair of the UK Auditing Practices Committee. From 1983 to 1988, he was the UK's representative on the International Auditing Practices Committee. Sir David was appointed as the first full-time Chair of the newly created UK Accounting Standards Board in 1990.