CONNECT PLUS ACCTG 2S ACC CRD FOR PRIN OF AUDITING & OTHER ASSURANCE SERVICE
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 AICPAKurt 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.