Role Of Financial Accounting In Investing In 1870s America,
2011
University of Mississippi
Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson
Accounting Historians Journal
The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.
Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers,
2011
University of Mississippi
Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School
Accounting Historians Journal
No abstract provided.
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue],
2011
University of Mississippi
Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective,
2011
University of Mississippi
Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards
Accounting Historians Journal
The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be …
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium,
2011
University of Mississippi
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
In Defense Of Pacioli,
2011
University of Mississippi
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800,
2011
University of Mississippi
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Accounting Historians Journal
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership,
2011
University of Mississippi
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
First External Auditors Of The Hudson's Bay Company, 1866,
2011
University of Mississippi
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
Accounting Historians Journal
At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …
From Mellmott To Madoff: History In The (Re) Making,
2011
University of Mississippi
From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker
Accounting Historians Journal
No abstract provided.
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition,
2011
University of Mississippi
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue],
2011
University of Mississippi
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Client Tax Letter, January/February/March 2011,
2011
University of Mississippi
Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis,
2011
University of Mississippi
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
In Our Opinion… , October 2011,
2011
University of Mississippi
In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , March 2011,
2011
University of Mississippi
In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors,
2011
University of Mississippi
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Note from the Co-Editors.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
