O. Ray Whittington, Ph.D.

Professor
Accountancy & MIS
College of Commerce
rwhittin@depaul.edu

Academic Background
Ph.D. University of Houston, Houston, TX, Business, 1978
M.S.A. Texas Tech University, Lubbock, TX, Accountancy, 1972
B.B.A. Sam Houston State University, Huntsville, TX, Business Administration, 1971

Work Experience
Academic Experience
Full Professor (most recent), DePaul University (1997 - 2010).

Intellectual Contributions

Articles Published in Refereed Journals

Whittington, O. Ray & Shelton, S. (2008). The influence of the auditor's report on investors' evaluations after the Sarbanes Oxley Act.
Managerial Auditing Journal, 23 (2), 142-160.
Whittington, O. Ray, Graham, L., Fischbach, G., & Ahern, J. (2006). Advancing the Audit Documentation Standard. Journal of
Accountancy.
Whittington, O. Ray (2003). State/Local Governments Audits - Materiality Considerations. Journal of Accountancy.
Whittington, O. Ray & Fischbach, G. (2002). The New Audit Documentation Requirements. Journal of Accountancy.
Whittington, O. Ray, Shelton, S., & Landsittel, D. (2001). Fraud Risk Assessment: An Analysis of Practices of Auditing Firms. Accounting Horizons
Accounting Horizons.
Whittington, O. Ray & Pany, K. (2001). Research Implications of the Auditing Standard Board's Current Agenda. Accounting Horizons.
Whittington, O. Ray, Solomon, I., & Shields, M. (1999). What do Industry-Specialist Auditors Know? Journal of Accounting Research.

Books/TextBooks Published
Whittington, O. Ray (2009). Principles of Auditing & Other Assurance Services. McGraw-Hill.
Whittington, O. Ray (2008). How to Master Simulations. .
Whittington, O. Ray & Pany, K. (2008). Principles of Auditing and Other Assurance Services. , New York: McGraw-Hill Irwin.
Whittington, O. Ray (2007). Wiley CPA Review Manuals. John Wiley & Co..
Whittington, O. Ray (2007). Accountants' Handbook. John Wiley & Co..
Whittington, O. Ray (2006). Wiley CPA Review Manual. John Wiley & Sons.
Whittington, O. Ray (2005). Wiley CPA Review Manuals. John Wiley & Sons.
Whittington, O. Ray (2005). Principles of Auditing and Assurance Services. McGraw-Hill/Irwin.
Whittington, O. Ray (2004). Wiley CPA Review. , New Jersey: John Wiley & Sons.
Whittington, O. Ray (2003). Principles of Auditing, 14th ed. Irwin-McGraw-Hill.
Whittington, O. Ray (2003). Wiley CPA Review. John Wiley and Sons.
Whittington, O. Ray, Guy, D., & Carmichael, D. (2002). Audit Sampling. John Wiley & Sons.
Whittington, O. Ray & Pany, K. (2000). Principles of Auditing. Irwin/McGraw-Hill.

Manuals (reference/solutions/user) Published

Whittington, O. Ray (2009). Wiley CPA Review Manuals. John Wiley & Co..
Whittington, O. Ray (2003). Principles of Auditing Study Guide. Irwin-McGraw Hill.
 Monographs Published
Whittington, O. Ray (2001). Independence and Objectivity. Institute of Internal Auditors.

Paper Presentations - Not Refereed

International
Whittington, O. Ray (2007). Changing Modes of Part-Time MBA Delivery and the Role of Technology. International Conference and
Annual Meeting--AACSB International, Tampa, Florida.
Whittington, O. Ray & Shiffler, R. (2007, April). Faculty Development and Resource Management. Intrenational Conference and Annual
Meeting of the AACSB, Tampa, Florida.

Local
Whittington, O. Ray (2002). Auditing Update 2002. Washington Society of CPAs Annual Accounting and Auditing Conference,
Washington, District of Columbia.

National
Whittington, O. Ray (2008, January). Assessing Audit Education's Role in Leadership Development. American Accounting Association
Auditing Section Midyear Conference, Austin, Texas.
Whittington, O. Ray (2007, August). Competence and Education Issues: What are the Key Competencies of Future Auditors. American
Accounting Association Annual Meeting, Chicago, Illinois.
Whittington, O. Ray (2007, August). Competence and Education Issues: What are the Key Competencies of Future Auditors. American
Accounting Association Annual Meeting, Chicago, Illinois.
Whittington, O. Ray, Shelton, S., & Lansittel, D. (2000, January). Fraud Risk Assessment: An Analysis of Practices of Audit Firms.
American Accounting Association Annual Meeting, Chicago, Illinois.
Whittington, O. Ray (1999, December). Teaching Consulting Using the Web. Annual Meeting of the Federated Schools of Accountancy,
Chicago, Illinois.

Regional
Whittington, O. Ray (1999, December). Auditing Update. Illinois Society of CPA's 1999 Accounting and Auditing Conference, Chicago,
Illinois.

Software

2004: Wiley CPA Exam Review . Revision of content of CPA review software.

Teaching
Courses Taught
Accounting Theory and Policy Formulation (Specialized Masters)
Advanced Auditing Theory (Specialized Masters)
Advanced Topics in Auditing (Specialized Masters)
Audit and Other Assurance Services I
Audit and Other Assurance Services II
Audit and Regulation of Corporate Financial Reporting (Specialized Masters)
Independent Study

Other Teaching Activities

Other Teaching Activities
2004 - Other Teaching Activities. I developed a number of new cases that were tested in my auditing class.

Service
Service to the University
Department Assignments
Chair:
2004-2005: School Tenure and Promotion Committee: Tenure and Promotion
2004-2005: School Executive Committee
 2004-2005 through 2005-2006: Promotion & Tenure Committee
2004-2005 through 2005-2006: L & Q Scholarship Committee
2004-2005 through 2005-2006: Executive Committee
2002-2003: School of Accountancy and MIS Executive Committee: Chair
2001-2002: School Administrative Committee: School of Accountancy and MIS
2000-2001: Program Director and Group Chair Committee: School of Accountancy
1999-2000: School Program Directors and Group Chair Committee: Chairman
Faculty Advisor To A Student Organization:
2005-2006: Faculty Advisor to Beta Alpha Psi
2003-2004: Beta Alpha Psi: Faculty Advisor
Member:
2005-2006: Ledger & Quill
2005-2006: Undergraduate Progam Committee
2005-2006: Graduate Program Committee - MAcc, MSA
2004-2005: Ledger & Quill: Fund Raising
2004-2005: Master of Accounting: Curriculum Committee
2004-2005: Undergraduate Program Committee
2004-2005: Graduate Program Committee - Macc, MSA
2004-2005 through 2005-2006: Recruiting Committee
2004-2005 through 2005-2006: Audit Curriculum Committee
2003-2004: Master of Accountancy Committee: Member
2003-2004: Auditing Committee: Member
2003-2004: Undergraduate Curriculum Committee: Member
2003-2004: School of Accountancy Administrative Committee: Member
2002-2003: Auditing Curriculum Committee: Member
2002-2003: Ledger and Quill Baord: Member
2001-2002: Ledger & Quill Executive Committee: Member
2000-2001: Ledge and Quill Executive Committee: Member
2000-2001 through 2001-2002: Auditing Curriculum Group: School of Accountancy
1999-2000: School Auditing Curriculum Group: Member
1999-2000: Curriculum Steering Committee: School of Accountancy

College Assignments
Chair:
2009-2010: Strategic Planning Committee
2006-2007: Administrative Committee
Member:
2009-2010: Staff Development Committee
2005-2006: College Administrative Committee
2004-2005: College: College Administrative Committee
2001-2002 through 2003-2004: Administrative Committee: Member
2000-2001: Administrative Committee: College of Commerce
1999-2000: Ledger and Quill Executive Committee: Member
1999-2000: SAP Taskforce: College of Commerce
1999-2000: Administrative Committee: College of Commerce
1999-2000 through 2005-2006: Administrative Committee
Other Institutional Service Activities:
2005-2006: Eligible to vote for Faculty Advisory Council
 University Assignments
Member:
2007-2008: Executive Vice President Search Committee
2007-2008: Deans Council
2007-2008: Executive Committee
2006-2007: University Executive Committee
2005-2006: University Tuitition Pricing Committee
2005-2006: Joint Council
2005-2006 through 2007-2008: Academic Council
2004-2005: University: University Tuition Pricing Committee

Service to the Profession

Board of Directors: Involved 1-10 days per year
2007: Ilinois CPA Society (Regional).
2006: Illinois CPA Society (Regional).
2006: Institute of Internal Auditors Foundation (International).
2002: American Institute of CPAs, Member of the Auditing Standards Board (National).

Board of Directors: Involved 11+ days per year

2005: Auditing Section of the American Accounting Association, President-Elect (National).
2004: Institute of Internal Auditors Foundation, Board of Trustees Member, Orlando, Florida (International).
2003: Research Foundation of the Institute of Internal Auditors, Member of the Board of Trustees (International).
2001: American Institute of CPAs, Auditing Standards Board (National).
1999: Federated Schools of Accountancy, Board of Directors (National).

Committee / Task Force Chair

2002: American Institute of CPAs, Chairman of the Onmibus 2002 SAS Task Force (National).
2000: AICPA Auditing Standards Board, Vice Chairman (National).

Committee / Task Force Member

2005: American Institute of CPAs, Internal Control Guide Task Force, New York, New York (National).
2005: American Institute of CPAs, Audit Risk Guide Task Force, New York, New York (National).
2005: Ilinois CPA Society, Audit and Assurance Committee, Chicago, Illinois (Regional).
2005: Illinois CPA Society, 150 Hour Task Force, Chicago, Illinois (Regional).
2004: Illinois CPA Society, 150 Hour Task Force, Chicago, Illinois (Regional).
2004: Illinois CPA Society, Auditing & Attestation Committee, Chicago, Illinois (Regional).
2004: AICPA, Internal Control Guide Revision Committee, New York, New York (National).
2002: American Institute of CPAs, Member of the Audit Issues Task Force (National).
2001: American Institute of CPAs, Audit Issues Taskforce (National).
2001: American Institute of CPAs, Auditing Standards Board (National).
2000-2001: Institute of Internal Auditors, Academic Relations Committee (National).
2000: AICPA, Portal Advisory Committee (National).
2000: AICPA, Audit Issues Task Force (National).
1999: AICPA, Member of the Auditing Standards Board (National).
1999: Institute of Internal Auditors, Member of the Academic Relations Committee (National).
1999: Federated Schools of Accountancy, Treasurer (National).

Editorial Review Board Member of Refereed Journal

2002: Journal of Accounting Education, Editorial Board (National).

Officer: National/International Association

 2007: Past President--Auditing Section of the American Accounting Association (National).
2006: President--Auditing Section of the American Accounting Association (National).
2004: Auditing Section of the American Accounting Association, Vice President--Academics--President Elect (National).

Other Professional Service Activities

2000: Federated Schools of Accountancy, Treasurer (National).

Reviewer: Ad Hoc Review of Article or Manuscript

2002: American Accounting Association, Reviewer, Auditing Section (National).
2000-2001: Issues in Accounting Education, Reviewer (National).
2000-2001: Journal of Accounting Education, Reviewer (National).
2000: Accounting Horizons, Reviewer (National).
1999: Journal of Accounting Education, Article Reviewer (National).
1999: Issues in Accounting Education, Article Reviewer (National).

Consulting
2006-2005: Various individuals, Expert witness work
2004: Ernst & Young, Expert witness work
2004: Pricewaterhousecoopers, Expert witness work
2004: Texas Attorney General , Expert witness work
2003: Arthur Andersen, Expert witness work
2001: CPA Firm, Auditing Update
1999: University of Wisconsin, Consultation on Accreditation

Additional Faculty Information

Faculty Development
Other Professional Development
2001: Participant American Accounting Association Annual Meeting. Atlanta, Georgia.
2001: Participant Mid Year Auditing Section meetings of AAA. Houston, Texas.
2001: Washington, District of Columbia.
2000: Attendee at the American Accounting Association MidYear Auditing Section Meetings. Newport Beach, Virginia.
2000: Attendee at the American Accounting Association Annual meeting. Philadelphia, Pennsylvania.
2000: Attendee at the Federated Schools of Accountancy Annual meeting. San Antonio, Texas.
2000: Auditing Update for professionals at American Express Tax and Business Services, August 24-25, 2000. Chicago, Illinois.
1999: Reviewer for the Annual Meetings of the American Accounting. San Diego, California.
1999: Invited lecturer for the Clifton Gunderson Staff Training program, Fall, 1999. Chicago, Illinois.

Award/Honor/Grant
Honor
2001: Selected by Accounting Today as one of the 100 most influential people in the accounting profession. Accounting Today.
2000: Selected for inclusion Outstanding Scholars of the 20th Century.

Last update by member: 28-Jan-08 (11:40 AM)