Kurt Pany

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Education

Ph.D., Accountancy, University of Illinois at Urbana-Champaign, 1977; M.B.A., Management, University of Minnesota, 1971; B.S., Business Administration, University of Arizona, 1968.

Academic Positions

Arizona State University: 1977-present. Previous Appointments: University of Illinois, University of Minnesota

Career and Recent Professional Awards; Teaching Awards

Arizona Society of CPAs Excellence in Teaching Award, 2006; Arizona CPA Foundation Award for Innovation in the Classroom, 2002; Recipient of a Peat, Marwick, Mitchell & Co. Foundation Grant (with P. Reckers,) 1985.

Professional Leadership

Editorial Board Member, Accounting Horizons, 2000-2006; Editorial Board Member, Advances in Accounting, 1982-present; Editorial Board Member, Journal of Accounting Education, 1983-present.

Corporate and Public Sector Leadership

Member, American Institute of Certified Public Accountants, Auditing Standards Board, 1995-1998; Price Waterhouse, 1990-1991; American Institute of Certified Public Accountants, Academic Fellow, 1986-1987.

Representative Publications

  “Under Which Conditions are Whistleblowing “Best-Practices” Best?” Auditing: A Journal of Practice and Theory (August, 2013), with Reckers and Zhang.

  “Reporting Illegal Acts Externally,”CPA Journal (March 2013), with Zhang.

  Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal Responding to a Suspected Illegal Act, Current Issues in Auditing (June 2013), with Curtis, Pevzner, Robertson, and Jian Zhang.  NOTE:  This is a committee comment letter that the journal chose to print.

  “Auditor Liability: A Comparison of Judge and Juror Verdicts,” Journal of Accounting and Public Policy (September/October, 2012), with Arel, Jennings and Reckers.

 “ An Examination of Anonymous and Non-Anonymous Fraud Reporting Channels,” Advances in Accounting (June 2012), with Kaplan, Samuels and Zhang.

“ Group Audits: An Overview,” CPA Journal (May 2011), with Pringle and Zhang.

“Reporting on Other and Required Supplementary Information in Documents Containing Audited Financial Statements,” CPA Journal (November 2010), with Pringle and Zhang.

“An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud,” Auditing:  A Journal of Practice & Theory (2009, Vol. 28, Issue 2), with Kaplan, Samuels, and Zhang.

 “An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting,” Journal of Business Ethics (2009, Vol. 87, Issue 1) with Kaplan, Samuels and Zhang.

“Internal Control Audits: Judges’ Perceptions of the Credibility of the Financial Reporting Process and Likely Auditor Liability,” Advances in Accounting (2008) with Jennings and Reckers.

   “An Analysis of the Relationship Between Accounting Restatements and Quantitative Benchmarks of Audit Planning Materiality,”  Review of Accounting and Finance (2008, Vol. 7, Issue 3) with Chen and Zhang.