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Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

SSRN Electronic Journal
1971
  • 32
    Citations
  • 4,826
    Usage
  • 2
    Captures
  • 0
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    32
    • Citation Indexes
      32
  • Usage
    4,826
    • Abstract Views
      4,140
    • Downloads
      686
  • Captures
    2
  • Ratings
    • Download Rank
      76,239

Article Description

For some years, it has seemed to me that enough countries have had experience with programs designed to improve the quality of financial reporting that a comparison of their different approaches should be essayed. In 1969, when I accepted Professor Edward Stamp's kind invitation to deliver the 1970 Arthur Andersen & Co. Lecture at the University of Edinburgh, I selected the title "Forging Accounting Principles in Five Countries." Although I had more than a year to prepare for the presentation, I didn't realize how massive and challenging was the research I proposed I under take. The following are the chapters from the book: Chapter 1 (Great Britain): http://ssrn.com/abstract=2045714 Chapter 2 (Mexico): http://ssrn.com/abstract=2046059 Chapter 3 (United States): http://ssrn.com/abstract=2046087 Chapter 4: (Canada): http://ssrn.com/abstract=2046062 Chapter 5: (A Critical Review of the Evolving Trends): http://ssrn.com/abstract=2046066

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