Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow;The Foreign Corrupt Practices Act of 1977: An Inquiry into the "Accounting Provisions" of...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...