First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.

This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid nineteenth century onwards. Not only is this research important for understanding the elitism of the professional project, but it also provides a template from which further studies can be undertaken of public accountancy's origins in other countries. The need for comparative international research of the professional project is assisted by the text's content. Individual contributions cover a range of historical studies...

This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.

This text ties together selected contributions by Staubus to the early development of the decision-usefulness theory of financial accounting - the theory that became generally accepted accounting theory in the last half of the 20th century and is the basis for the FASB's conceptual framework.