O. Ray Whittington serves as the Ledger and Quill Director of the School of Accountancy at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of the Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington was until recently a member of the AICPA Auditing Standards Board and currently he is the President-elect of the Auditing section of the American Accounting Association. Kurt Pany , CPA, CFE, is a Professor of Accounting at Arizona State University. He received his B.S., M.B.A., and Ph.D. degrees from the University of Arizona , the University of Minnesota and the University of Illinois , respectively. He has also served as a staff accountant with Arthur Andersen and Touche Ross, a member of the Auditing Standards Board and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has published articles on auditing in such journals as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy , and The CPA Journal . He is a member and has served on various committees of the American Accounting Association, the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. |