This book is of significant assistance to researchers, regulators, and practitioners who are interested in the extremely important topic of auditor independence. The authors have created a comprehensive model of the individual, workplace, organization, inter-organizational, and organizational field level determinants of auditor independence. This model simultaneously accommodates and integrates both macro and micro level issues with respect to auditor independence. Its ability to do so stands in stark contrast to the current literature, which deals almost exclusively with micro-level issues. Concerning auditor and client, the book explores the effects of their respective organizational cultures, the history of the interaction between these parties, and the broader social and economic trends of their relationship. For researchers, the model provides both an organizing framework for extant research and a very fruitful source of research hypotheses. Regulators should be able to use the presentation of theory and analysis in evaluating potential independence-compromising problems. Practitioners can also benefit from the deep insight that the book provides.