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New Page 1Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS. Peter Lee is retired and was formerly Associate Professor of Accounting at Nanyang Technological University (NTU). Prior to joining NTU, he acquired valuable experience in financial controllership, management consultancy and management of loan portfolios with a major financial institution. He has published cases in reputable journals including Issues in Accounting Education. As an instructor, he brought many interesting and complex real-life situations and problems into the teaching of Advanced Financial Accounting.