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Book Reviews
In: Asia Pacific business review, Band 3, Heft 3, S. 191-192
ISSN: 1743-792X
Book Reviews
In: Asia Pacific business review, Band 3, Heft 1, S. 99-100
ISSN: 1743-792X
Book Reviews
In: Asia Pacific business review, Band 2, Heft 2, S. 102-103
ISSN: 1743-792X
The information master: Jean-Baptiste Colbert's secret state intelligence system
In: Business history, Band 52, Heft 2, S. 344-346
ISSN: 1743-7938
A history of auditing: the changing audit process in Britain from the nineteenth century to the present day – Derek Matthews
In: The economic history review, Band 60, Heft 1, S. 201-202
ISSN: 1468-0289
THE HISTORIAN AS AUDITOR: FACTS, JUDGMENTS AND EVIDENCE
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 29, Heft 2, S. 131-155
ISSN: 2327-4468
Both history and auditing are "evidence-based" practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians of accounting.
Allies or Subsidiaries? Inter-Company Relations in the P&O Group, 1914–39
In: Business history, Band 39, Heft 2, S. 69-93
ISSN: 1743-7938
Pension Schemes and Pension Funds in the United Kingdom
In: Economica, Band 63, Heft 251, S. 525
Environmental liability and insurance coverage‐The implications ofcambridge water company Ltd v. eastern counties leather Plc
In: Environmental claims journal, Band 7, Heft 1, S. 63-72
ISSN: 1547-657X
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Working paper
R. J. CHAMBERS AND THE AICPA'S POSTULATES AND PRINCIPLES CONTROVERSY: A CASE OF VICARIOUS ACTION
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 42, Heft 2, S. 103-134
ISSN: 2327-4468
This study seeks to provide an account, drawing on previously unexamined archival material, of some of the events surrounding the American Institute of Certified Public Accountants' (AICPA) postulates and principles controversy in the late 1950s and early 1960s. We examine these events from the viewpoint of Raymond J. Chambers, one of the most prolific and polarizing figures in accounting academia. The study relies on items of correspondence from the R. J. Chambers Archive and utilizes the term "vicarious action," taken from Actor-Network Theory, to describe Chambers' inability to influence the deliberations on accounting postulates and principles at the AICPA directly, and hence his need to influence the deliberations indirectly through intermediaries such as Maurice Moonitz. Chambers made three separate attempts to vicariously align the AICPA's position on postulates and principles with that of his own, but all three of these attempts proved unsuccessful.
Recognition of Actuarial Gains and Losses under IAS 19 among UK Listed Companies
In: Jurnal Pengurusan, Band 40, S. 15-24