Charles Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the profession, comparative systems of regulation, ethical issues, independence, and legal liability. Professor Baker has published over 120 academic and professional articles in journals such as The Accounting Review, Contemporary Accounting Research, Abacus, Journal of Accounting and Public Policy, European Accounting Review, Accounting History, Accounting Historians’ Journal, Accounting History Review, Journal of Business Ethics, Human Relations, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, International Journal of Accounting, Qualitative Research in Accounting and Management, The CPA Journal.  He received a Ph.D. from the University of California, Los Angeles (UCLA) and he is a Certified Public Accountant (CPA) in New York State.