O. Ray Whittington, CPA, PhD (Chicago, IL) is the dean of the College of Commerce at DePaul University. Prior to joining the faculty of DePaul, he was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. Ray previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses in addition to being the author of the Wiley CPA Exam Review books.