I'm of the opinion that the seventh time you perform the same assignment, it should come that much easier. With any luck along the way, you'll encounter precious few surprises.Funny how that theory falls by the wayside each time the editors of Accounting Today begin to compile the list of potential candidates for our Top 100 ranking of the profession's most influential people.

Unlike our Top 100 Firms feature, which is purely a quantitative measure, our Most Influential is an arduous and vast exercise in subjective judgment, because influence - unlike, say, annual revenue - is extremely hard to rank.

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