American Institute of Certified Public Accountants. Special Committee on Research Program;Accounting -- Standards -- United States -- History
This article begins by recounting the circumstances that led to the AICPA’s decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to...
Accounting -- Standards -- United States -- History;Financial statements -- Standards -- History
Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A...
Fraud is a significant problem for contemporary businesses, but it is not a new problem. Business fraud was common during the 1890s. This paper examines several accounting issues that were central to Whitaker Wright's trial.
During much of the Twentieth Century, public accounting was considered to be a man's profession. Few women had the fortitude or opportunity to challenge the system which generally discriminated against their practice of public accounting. Several...
Graham, Willard J., 1897-;Accounting -- Effect of inflation on
Willard J. Graham had diverse interests that extend beyond the boundaries of this paper [Porter and Langenderfer, Spring 1985]. This paper will focus on his thinking and his contributions in the area of price-level accounting.
Troop movements; Travel; Soldiers -- Wounds and injuries;
Tells Maggie of more travels, including a ferry ride with several mules on the Tombigbee River. He tells her that his campaign is stationed in Tupelo and Okolona and that their losses have been severe.
This letter was written after Roxana visited her family in Chicopee, MA. She writes to let Emily know that the piano has been delivered; how excited her children are waiting for the ""box"" of goodies from the north to arrive