About The Author:
Ray Whittington is chairman of the accounting department at San Diego State
University, and received his Ph.D. from the University of Houston. He has also
been the Director of Audit Research for the AICPA
Kurt Pany is a professor of accounting at Arizona State University, and received
his Ph.D. from the University of Illinois. He has been the Director of Audit
Research for the AICPA and remains an active member of the AAA.