ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.
查尔斯·j·赫希(Charles J. Hirsch)从1950年到1970年是金块赌场的会计师和财务总监。他在20世纪50年代和60年代推动了一场运动，推动了统计抽样和分析在会计行业的应用。这份手稿是基于赫希的专业论文的分析，内华达大学，拉斯维加斯，图书馆特别收藏和档案。当统计技术尚未被执业会计师和审计师广泛接受或实施时，赫希在金块使用了统计抽样和分析。从1959年开始，赫希在许多会议上发表了演讲，描述他的工作。此外，赫希明确要求会计行业跟随他的领导，将统计抽样和分析整合到现有的实践中。在此过程中，他加入了一个独特的个人团体，其中包括罗伯特·特鲁布拉德(Robert Trueblood)，他是使用统计技术改进会计和审计实践的早期倡导者。
{"title":"Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis","authors":"Scott J. Boylan","doi":"10.2308/aahj-2022-022","DOIUrl":"https://doi.org/10.2308/aahj-2022-022","url":null,"abstract":"ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War. Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.
John Franklyn Venner是伦敦金融城一家著名会计师事务所的注册会计师和高级合伙人。然而，在1940年至1945年间，Venner在非正统的绝密特种作战执行局（SOE）的核心工作，该机构旨在促进秘密战争。Venner利用财务控制、交易记录和定期财务报告的正统会计理念，与财政部和英格兰银行建立了牢固的信任和信心纽带。这为Venner提供了发展非正统融资计划的空间，包括黑市外汇交易，这些交易产生了数百万英镑的货币，并为战争做出了重大贡献。文纳于1955年去世，享年52岁。这部传记微观史利用档案资料，将他的故事从阴影中带了出来，并展示了一位著名的注册会计师如何在第二次世界大战期间驾驭国企的非正统世界。数据可用性：除了詹姆斯·文纳的两次采访记录外，所有使用的数据都可以从文本中引用的公共来源获得。
{"title":"John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization","authors":"Ian Piper, Karen McBride, Alan Tait","doi":"10.2308/aahj-2023-001","DOIUrl":"https://doi.org/10.2308/aahj-2023-001","url":null,"abstract":"\u0000 John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\u0000 Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43680796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.
本文纪念会计史上一位杰出的人物，并展示了一个人影响社会的力量。虽然Larzette Golden Hale博士是第一位获得会计博士学位的黑人女性注册会计师(CPA)，但她的影响远远超出了这些崇高的成就。黑尔认识到受过教育的人有能力和责任对人类产生积极的影响。她克服了在孤儿院的童年，影响了跨越多个地区和几十年的无数人的生活。考虑到当时黑人和女性在取得成就方面所面临的体制障碍，她作为一名会计教育者的令人印象深刻的一生工作就显得更加重要了。黑尔的一生是为他人和整个社会服务的典范，其影响至今仍很明显。JEL分类:I23;M41。
{"title":"The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)","authors":"LaToya L. Flint, Brandi L. Holley","doi":"10.2308/aahj-2023-018","DOIUrl":"https://doi.org/10.2308/aahj-2023-018","url":null,"abstract":"ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135466024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the engagement partner and other firms involved in audits are now required to be disclosed. Doty also brought economic analysis to bear on the PCAOB’s standard-setting process. Before Doty was appointed to the PCAOB, he was a Rhodes Scholar, a graduate of Yale Law School, a partner in the international law firm of Baker Botts, and General Counsel at the Securities and Exchange Commission.
James R. Doty于2011年至2018年领导PCAOB。他的任期开始不久，PCAOB经受住了对其存在的宪法挑战，同时也是大衰退的余波。在他的领导下，PCAOB通过与外国监管机构的合作协议扩大了其检查项目的国际范围，审计师的报告模式得到了改进，向投资者提供了更多信息，有关参与审计的合作伙伴和其他公司的信息现在被要求披露。多蒂还对PCAOB的标准制定过程进行了经济分析。在Doty被任命为PCAOB之前，他是Rhodes Scholar, Yale Law School的毕业生，国际律师事务所Baker Botts的合伙人，以及证券交易委员会的总法律顾问。
{"title":"James R. Doty, PCAOB Chairman: 2011–2018","authors":"J. D. Keyser","doi":"10.2308/aahj-2023-017","DOIUrl":"https://doi.org/10.2308/aahj-2023-017","url":null,"abstract":"\u0000 James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the engagement partner and other firms involved in audits are now required to be disclosed. Doty also brought economic analysis to bear on the PCAOB’s standard-setting process. Before Doty was appointed to the PCAOB, he was a Rhodes Scholar, a graduate of Yale Law School, a partner in the international law firm of Baker Botts, and General Counsel at the Securities and Exchange Commission.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42701439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Internal Revenue Service (IRS) is charged with enforcing the U.S. tax code and has historically fulfilled this charge efficiently. The IRS is among the most cost-effective government agencies, costing just 33 cents for each $100 it collects (Internal Revenue Service (IRS) 2021a). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance, and they increase actual detection, which identifies noncompliers; both roles help to improve revenue collection. Technology-supported taxpayer service increases the cost-efficiency of the agency and taxpayer satisfaction. This study provides a historical overview of the computerization of the IRS, noting obstacles, like budget constraints, politicization of the agency, historically short leadership tenure, risks associated with private-sector contracts, and taxpayer privacy concerns.
{"title":"A Historical Overview of the Computerization of the Internal Revenue Service","authors":"Erica L. Neuman","doi":"10.2308/aahj-2022-014","DOIUrl":"https://doi.org/10.2308/aahj-2022-014","url":null,"abstract":"\u0000 The Internal Revenue Service (IRS) is charged with enforcing the U.S. tax code and has historically fulfilled this charge efficiently. The IRS is among the most cost-effective government agencies, costing just 33 cents for each $100 it collects (Internal Revenue Service (IRS) 2021a). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance, and they increase actual detection, which identifies noncompliers; both roles help to improve revenue collection. Technology-supported taxpayer service increases the cost-efficiency of the agency and taxpayer satisfaction. This study provides a historical overview of the computerization of the IRS, noting obstacles, like budget constraints, politicization of the agency, historically short leadership tenure, risks associated with private-sector contracts, and taxpayer privacy concerns.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47219377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"More than 50 Years in Accountancy: Reminiscences of Larry Dennis","authors":"W. Black","doi":"10.2308/aahj-2023-002","DOIUrl":"https://doi.org/10.2308/aahj-2023-002","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47109127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159’s transition provisions to transfer unrealized losses directly to stockholders’ equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reasons why the FASB issued a standard that had the potential to reduce financial statement comparability and provide a mechanism for earnings manipulation. The paper contributes to historical research in three areas: convergence of U.S. GAAP with IFRS, changes in accounting standards, and the FASB’s Conceptual Framework.
{"title":"Statement 159 and the Intersection of Convergence, Reliability, and Comparability","authors":"J. D. Keyser","doi":"10.2308/aahj-2021-027","DOIUrl":"https://doi.org/10.2308/aahj-2021-027","url":null,"abstract":"\u0000 In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159’s transition provisions to transfer unrealized losses directly to stockholders’ equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reasons why the FASB issued a standard that had the potential to reduce financial statement comparability and provide a mechanism for earnings manipulation. The paper contributes to historical research in three areas: convergence of U.S. GAAP with IFRS, changes in accounting standards, and the FASB’s Conceptual Framework.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46242125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
“The Accounting Profession and its Mission Forgotten” is an unpublished manuscript by E. Joe DeMaris (1919–2010). It is reproduced here with an introductory note. DeMaris was one of the more prominent individuals among his generation of accounting academics, administrators, and observers of the accounting profession. The manuscript investigates the development of the accounting profession from the 17th century in Great Britain to the 20th century in the United States. The manuscript was written in 1997 and foreshadows several events of the 21st century, such as the tension arising from the cross-selling of consulting services to audit clients, the auditor capture that brought down Arthur Andersen, and the failure of “trickle-down economics” to bring about economic prosperity for the masses. Contemporary readers will find DeMaris’ manuscript pertinent as we reflect on the 50th anniversary of the Academy of Accounting Historians and consider the role of accounting in the 21st century. JEL Classifications: M41; M42; M48.
《会计职业及其被遗忘的使命》是E. Joe DeMaris(1919-2010)未发表的手稿。现将其转载，并附介绍性说明。DeMaris是他那一代会计学者、管理人员和会计专业观察家中比较突出的人物之一。这份手稿调查了从17世纪的英国到20世纪的美国会计职业的发展。这份手稿写于1997年，预示了21世纪的几个事件，比如咨询服务向审计客户交叉销售所引发的紧张关系，导致安达信倒闭的审计师被捕事件，以及“涓滴经济学”未能为大众带来经济繁荣。当代读者会发现DeMaris的手稿在我们反思会计历史学家学院50周年纪念日和考虑会计在21世纪的作用时是相关的。JEL分类:M41;M42;M48。
{"title":"E. Joe DeMaris on the Accounting Profession and its Forgotten Mission","authors":"Martin E. Persson, E. J. Demaris","doi":"10.2308/aahj-2022-026","DOIUrl":"https://doi.org/10.2308/aahj-2022-026","url":null,"abstract":"\u0000 “The Accounting Profession and its Mission Forgotten” is an unpublished manuscript by E. Joe DeMaris (1919–2010). It is reproduced here with an introductory note. DeMaris was one of the more prominent individuals among his generation of accounting academics, administrators, and observers of the accounting profession. The manuscript investigates the development of the accounting profession from the 17th century in Great Britain to the 20th century in the United States. The manuscript was written in 1997 and foreshadows several events of the 21st century, such as the tension arising from the cross-selling of consulting services to audit clients, the auditor capture that brought down Arthur Andersen, and the failure of “trickle-down economics” to bring about economic prosperity for the masses. Contemporary readers will find DeMaris’ manuscript pertinent as we reflect on the 50th anniversary of the Academy of Accounting Historians and consider the role of accounting in the 21st century.\u0000 JEL Classifications: M41; M42; M48.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44825384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recent comments on the FASB preference for the asset-liability focus in its conceptual framework motivate this historical perspective on the early accounting tension between it and the alternative revenue-expense focus. The commentary identifies and reviews significant pre-1980s studies indicative of focus preference and finds pre-FASB lack of consensus on the issue. The commentary concludes that this lack of consensus will continue in the absence of a coherent body of abstract knowledge that is capable of giving professional authority to mandated accounting standards.
{"title":"On the Asset-Liability, Revenue-Expense Tension in Financial Accounting","authors":"Thomas A. Lee","doi":"10.2308/aahj-2023-003","DOIUrl":"https://doi.org/10.2308/aahj-2023-003","url":null,"abstract":"\u0000 Recent comments on the FASB preference for the asset-liability focus in its conceptual framework motivate this historical perspective on the early accounting tension between it and the alternative revenue-expense focus. The commentary identifies and reviews significant pre-1980s studies indicative of focus preference and finds pre-FASB lack of consensus on the issue. The commentary concludes that this lack of consensus will continue in the absence of a coherent body of abstract knowledge that is capable of giving professional authority to mandated accounting standards.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45324461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This note relates and discusses the financial reporting innovation in the 1990s by AirTouch Communications, Inc., a wireless telephone service provider. The innovation was intended to show the parent company’s proportionate ownership share of its subsidiaries’ and joint ventures’ operations, restating key figures from the income statement and operating cash flow. The author corresponded with AirTouch’s then chief financial officer (CFO) for an explanation of the reasoning behind the innovation. Another issue that this note addresses is the opinion given by the audit firm on supplemental disclosures that depart from GAAP.
{"title":"AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”","authors":"S. Zeff","doi":"10.2308/aahj-2022-024","DOIUrl":"https://doi.org/10.2308/aahj-2022-024","url":null,"abstract":"\u0000 This note relates and discusses the financial reporting innovation in the 1990s by AirTouch Communications, Inc., a wireless telephone service provider. The innovation was intended to show the parent company’s proportionate ownership share of its subsidiaries’ and joint ventures’ operations, restating key figures from the income statement and operating cash flow. The author corresponded with AirTouch’s then chief financial officer (CFO) for an explanation of the reasoning behind the innovation. Another issue that this note addresses is the opinion given by the audit firm on supplemental disclosures that depart from GAAP.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49591511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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