Kurt Pany is a professor of accounting at Arizona State University. He received his Ph.D. from the University of Illinois. He has served as a member of the AICPA's Auditing Standards Board and as an academic fellow with the AICPA Auditing Division. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable{mso-style-name: "Table Normal";mso-tstyle-rowband-size:0;mso-tstyle-colband-size:0;mso-style-noshow: yes;mso-style-priority:99;mso-style-parent: "";mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-para-margin:0in;mso-para-margin-bottom: .0001pt;mso-pagination: widow-orphan;font-size:10.0pt;font-family: "Times New Roman,""serif";}
