Dr. Kurt Pany, CPA, CFE, is Professor Emeritus of Accounting at Arizona State University. He received his B.S from the University of Arizona, M.B.A., from the University of Minnesota and a Ph.D. degree from the University of Illinois.

Kurt has also served as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants.He has published articles on auditing in such journals as The Accounting Review, The Journal of Accounting Research, The Journal of Accountancy,  Auditing: A Journal of Practice and Theory, and The CPA Journal. He is a member of and has served on various committees of the American Institute of Certified Public Accountants and American Accounting Association.