Professor William W. Cooper passed away on June 20, 2012 at the age of 97. Professor Cooper was a long-time member, and emeritus professor, of the faculty at The University of Texas at Austin. Among his impressive list of accomplishments, Professor Cooper was an early supporter and guiding influence of the Auditing Section of the American Accounting Association. Of special note, Professor Cooper served as a founding editor of Auditing: A Journal of Practice & Theory. In the initial issue of the journal, Professor Cooper laid out the foundation for what has followed over many years and many editors:
In my role as current Senior Editor, I find this straightforward statement to be as appropriate today as it was 30 years ago. While auditing research has evolved dramatically over the ensuing years, I would be hard pressed to articulate a clearer, more succinct, or apropos statement for what we...