Do as I say, not as I do: Ralph Greenson, Anna Freud, and superrich patients

Ralph Greenson's The Technique and Practice of Psychoanalysis acted as a bible for generations of analysts on what to do and what not to do in psychoanalysis. Yet Greenson ignored the strictures of his own textbook, The Technique and Practice of Psychoanalysis, in his treatment of a number of superrich patients and celebrities, such as Marilyn Monroe and Lita Annenberg Hazen. This article presents new evidence from the examination of the papers of Ralph Greenson and Anna Freud at UCLA and the Library of Congress. Although it is well known that Greenson stretched boundaries with Monroe, his practice of blurring boundaries with other patients, and helping to funnel their money to Anna Freud's Hampstead Center, is not known. Hazen was not only President of Greenson's Foundation for Research in Psychoanalysis but was also, through Greenson's encouragement, a major contributor to Anna Freud's Hampstead Center. Greenson even went so far as to answer a personal advertisement on her behalf and fly to New York for a weekend to interview the suitor. These activities took place with Anna Freud's knowledge, approval, and collusion. Other cases are also discussed. If only he had taken his own advice.

Review of Post-CLERP 9 Australian auditor independence research

The Corporate Law Economic Reform Program (Audit Reform & Corporate Disclosure) Act 2004 (CLERP 9) added substantial new provisions pertaining to auditor independence, and followed in the wake of financial reporting scandals during 2000 to 2003. Many of the regulatory changes were framed in the earlier Ramsay Report, which drew on independence concerns raised in the academic literature. This review paper reviews Australian academic research investigating auditor independence, framed by our conceptual understanding of auditor independence, to assess what we have learned about the impact of CLERP 9 on auditor independence. Our review of Australian auditor independence research published post-CLERP 9 reveals little evidence of the impact of the regulatory changes on auditor behaviour (independence in fact) and perceptions (independence in appearance). We conclude there are substantial needs for further research on the impact of the CLERP 9 amendments on auditor independence and any enduring independence issues. We identify particular areas for future research that may better inform policy development and argue that the prospect of high-quality relevant research will increase if regulatory agencies, the accounting profession and audit practitioners engage more with academics in the research process. We identify several ways in which this might occur.