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Introduction / Yasuyuki Fuchita and Robert E. Litan
Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens
How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit
Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison
Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry
Conclusion / John Coffee.

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