THE HISTORY AND RHETORIC OF AUDITOR INDEPENDENCE CONCEPTS Sara Ann Reiter Associate Professor School of Management Binghamton University Binghamton, New York 13902-6015 Phone 607-777-6174 Fax 607-777-4422 Email sreiter@binghamton.edu Paul F. Williams Department of Accounting Box 8113 North Carolina State University Raleigh, North Carolina 27695-8113 Phone 919-515-4436 Email paul_williams@ncsu.edu