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- Influences from early accounting literature on contemporary research
- Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
- This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
- Academy of Accounting Historians
- Discussant's response to an examination of the status of probability sampling in the courts;
- Auditing -- Law and legislation; Auditing -- Statistical Methods;
- Deloitte Collection
- Reporting treasury stock as an asset: Law, logic, and economic substance
- Stocks;Corporations -- Accounting
- This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...
- Academy of Accounting Historians
- Accounting Historians Journal, 1982, Vol. 9, no. 2
- Academy of Accounting Historians
- Challenges to the accounting Profession in Panama;
- Accounting -- Panama;
- Deloitte Collection
- Quarterly, Vol. 06, no. 4 (1960, December)
- Deloitte Collection
- Relative importance of auditing to the accounting profession: Is auditing a profit center?;
- Accounting firms; Auditing -- Costs;
- Deloitte Collection
- Bulletin, 1924-25
- Accounting -- Societies, etc.;Accounting -- Periodicals
- AICPA historical collection
- CPA letter, 2000
- Accounting -- Societies, etc.;Accounting -- Periodicals
- AICPA historical collection
- Evolution of financial statement indexation in Brazil
- Financial statements -- Brazil;Accounting -- Effect of inflation on;Inflation (Finance) -- Brazil
- Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world—Brazil. The history...
- Academy of Accounting Historians
- Asset revaluation and cost basis: Capital revaluation in corporate financial reports
- Assets (Accounting);Corporations -- Accounting;Financial statements -- United States -- History;Valuations -- Corporations
- The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the...
- Academy of Accounting Historians
- Profile of the profession: 1975: Historical record of Committee activities,1956-1965, Volume I;
- Accounting -- Vocational guidance; Accountants; Accounting as a profession;
- Deloitte Collection
- Auditor reviews of changing prices disclosures;
- Accounting -- Effect of inflation on; Disclosure in accounting;
- Deloitte Collection
- What is happening to food prices?
- Food prices -- United States;
- Photographs not included in Web version
- Deloitte Collection
- Our words speak for us;
- Business writing;
- Deloitte Collection
- Stewardship;
- Financial statements -- Standards -- United States;
- Deloitte Collection
- "Right to Know";
- Financial statements -- Standards -- United States;
- Deloitte Collection
- What are "ordinary and necessary" business expenses?;
- Carson, William K. Ordinary and Necessary Expenses;Income tax -- United States -- Deductions -- Expenses;
- Deloitte Collection
- Quarterly, Vol. 06, no. 1 (1960, March)
- Deloitte Collection
- Meaning and significance of financial statements;
- Accounting -- Standards -- United States; Financial statements;
- Deloitte Collection

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