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- Substance and semantics in the auditor's standard report
- Auditing -- Standards -- History;Financial statements -- Auditing -- Standards
- The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
- Academy of Accounting Historians
- Book reviews [1976, Vol. 3, nos.1-4]
- Books -- Reviews
- Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short...
- Academy of Accounting Historians
- Development of "the big eight" accounting firms in the United States, 1900-1990
- Accounting firms -- United States -- History;Accounting -- United States -- History -- 20th century
- This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their...
- Academy of Accounting Historians
- Historical review of the accounting treatment of research and development costs
- Research, industrial -- Accounting
- This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules...
- Academy of Accounting Historians
- Announcement [1976, Vol. 3, nos. 1-4]
- Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A...
- Academy of Accounting Historians
- Nature and environment of cost management among early nineteenth century U.S. texitle [i.e. textile] manufacturers
- Textile industry -- Accounting;Cost accounting -- History
- Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in...
- Academy of Accounting Historians
- Chinese double-entry bookkeeping before the nineteenth century
- Accounting -- China -- History;Bookkeeping -- China -- History
- This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
- Academy of Accounting Historians
- Income smoothing in accounting and business literature prior to 1954
- Income accounting -- History;Financial statements -- History
- The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
- Academy of Accounting Historians
- Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott
- Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
- Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
- Academy of Accounting Historians
- Accounting Historians Journal, 1974-1976, Vol. 1-3
- Accounting -- History
- Academy of Accounting Historians
- Year-book (Twenty-second Anniversary). Offers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at Denver, Colorado, October 18, 19, 20, 21, Nineteen Hundred and Nine
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-fourth anniversary). Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in San Francisco, California, September 19th, 20th, and 21st, 1911.
- American Association of Public Accountants;
- AICPA historical collection
- Year-book, 1912-1913,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Boston, September 16th, 17th, and 18th, 1913...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1913-1914,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Washington, September 15th, 16th, and 17th, 1914...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1914-1915, Officers, Committees, Trustees and Meeting at Seattle, Washington, September 21, 22, and 23, 1915...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1920, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 21 and 22, 1920...
- American Institute of Accountants
- AICPA historical collection
- Year book 1925, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 15 and 16, 1925...
- American Institute of Accountants
- AICPA historical collection
- Yearbook 1931, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Philadelphia, Pennsylvania, September 15 and 16, 1931...
- American Institute of Accountants
- AICPA historical collection
- Yearbook 1934, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Chicago, Illinois, October 16 and 18, 1934
- American Institute of Accountants
- AICPA historical collection
- Yearbook 1936, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Dallas, Texas, October 20 and 22, 1936...
- American Institute of Accountants
- AICPA historical collection

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