Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theorycontains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Baker, C. Richard
Otros Autores: Persson, Martin E.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2021.
Colección:Studies in the Development of Accounting Thought Ser.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Half Title Page
  • Series Editor Page
  • Title Page
  • Copyright Page
  • Contents
  • List of Figures
  • List of Tables
  • About the Authors
  • Foreword
  • Acknowledgments
  • Section 1: Financial Reporting and the Accountancy Profession
  • Chapter 1: Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France
  • Introduction
  • Review of Prior Literature
  • United Kingdom
  • Historical Background of Professional Accountancy in the United Kingdom
  • Institutional Logics Influencing the Regulation of the Accountancy Profession in the United Kingdom
  • France
  • Historical Background of Professional Accountancy in France
  • Institutional Logics Pertaining to the Regulation of Public Accountancy in France
  • Summary and Conclusion
  • Chapter 2: A Brief History of the United States Standard Auditor's Report
  • Introduction
  • The Need for the Audit Report in the Early 1900s
  • The First US Audit Report Suggested by a Government Body
  • Creation of the First Standard Audit Report
  • Generally Accepted Auditing Standards and the Audit Report
  • The Audit Report and a Renewed Attention to Detection of Fraud
  • The Standard Auditor's Report with a Three-paragraph Format
  • The PCAOB and Revision of the Audit Report in the Early 2000s
  • The Standard Auditor's Report as We Know it Today
  • Concluding Remarks
  • Chapter 3: The History of Accounting Standards Setting in the United States Prior to the Creation of the Committee on Accounting Procedure
  • Introduction
  • Accounting Practices of Business Enterprises and the Influence of Professional Accountants
  • Accounting Standards Setting by the US Federal Government Prior to the Enactment of the Securities Acts
  • Rate of Return Regulation and Standards Setting
  • The Internal Revenue Acts and Accounting Standards Setting
  • The Federal Reserve Board and Standards Setting
  • The Influence of Accounting Theory on Accounting Standards Setting
  • The Intellectual Context Surrounding the Origins of Accounting Theory in the United States
  • The Search for an Agreed upon Set of Concepts and Principles for Financial Accounting
  • The Postulates Approach to Accounting Theory
  • The Principles Approach to Accounting Theory
  • The Transition toward a Recognized Accounting Standards-setting Body
  • Correspondence between the AIA and the New York Stock Exchange
  • The Impact of the Securities Acts on Accounting Standards Setting
  • Competing Notions of Generally Accepted Accounting Principles
  • The Response of the SEC
  • The CAP as the First Accounting Standards-setting Body in the United States
  • Summary and Conclusion
  • Chapter 4: The Influence of Accounting Theory on the FASB Conceptual Framework
  • Introduction
  • The Emergence of Accounting Theory

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