Table of Contents

1. David J. Cooper and Dean Neu Auditor and Audit Independence in an Age of Financial Scandals 2. C. Richard Baker The Contested Concept of Auditor Independence 3. James C. Gaa Integrity, Auditor Independence, and the Protection of Investors 4. Joni J. Young Examining Audit Relations: A Reconsideration of Auditor Independence 5. John M. Thornton Auditor Independence and Non Audit Services: The SECs Independence Hearings Through a User Primary Lens 6. Robin W. Roberts Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting 7. Yves Gendron Reforming Auditor Independence: Voicing and Acting Upon Auditors Concerns and Criticisms 8. Jeff Everett and Duncan Green The Changing Nature of Accounting Virtues 9., Katarzyna Kosmala and Pat Sucher On the (Im)Possiblity of Auditor Independence: Insights from Central and Eastern Europe 10. Christopher Humphrey, Peter Moizer, and Stuart Turley Independence and Competence? A Critical Questioning of Auditing