Webster's New Collegiate Dictionary has some fascinating verbiage for "peer," i.e., "to look narrowly or cautiously; to look searchingly at something difficult to discern; to come slightly into view; emerge partly."I also liked "a member of one of the five ranks (as duke, marquess, earl, viscount or baron) of British peerage."

Louis Grumet's "Rethinking the 'peer' in peer review," (Accounting Today, Sept. 26-Oct. 9, 2005, page 6) contemplates the history, effectiveness and potential of peer review as applied to the accounting profession - but he misses the point.

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