Title History of public accounting in the United States / James Don Edwards

Published Abingdon, Oxon ; New York, NY : Routledge, Taylor & Francis Group, 2021

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Description 1 online resource Series Routledge library editions. Accounting history ; volume 28 Routledge library editions. Accounting history ; v. 28 Contents Cover -- Half Title -- Title Page -- Copyright Page -- Original Title Page -- Original Copyright Page -- Dedication -- Foreword -- Preface -- Table of Contents -- I: Introduction -- II: The Antecedents of American Public Accounting -- Professional Functions -- Investigations and Audits -- Early Court Decisions Affecting Auditors -- Functions of the Public Accountant and Laws Affecting Him -- Professional Status -- Combination Vocations -- Early Professional Organizations -- Professional Standards -- Training in England and Scotland -- Society Activities -- Summary III: Definitions of American Public Accounting -- Definition and Discussion of Terms -- Illinois Law -- Georgia Law -- Vermont Law -- North Carolina Law -- Wisconsin Law -- Iowa Law -- Texas Law -- Alabama Law -- District of Columbia Law -- Tennessee Law -- IV: The Emergence of Public Accounting in The United States, 1748-1895 -- Early American Accountants -- British Accountants in the United States -- Functions of Early American Public Accountants -- Formation of Accounting Firms -- Professional Organizations -- Institute of Accountants and Bookkeepers American Association of Public Accountants -- Accounting Literature and Education -- Early Bookkeeping and Accounting Books -- Nineteenth Century Bookkeeping and Accounting Education -- The American Association's Educational Effort -- Proposed Legal Recognition -- Summary -- V: Public Accounting in The United States, 1896-1913 -- First C.P.A. Law and Other Legislation -- New York Legal Recognition -- Efforts at Federal Regulation -- Legislation in Other States -- First Violation of C.P.A. Law -- C.P.A. Examination, Certification, and Professional Expansion -- Analysis of First C.P.A. Examination Examinations-Thirty Boards -- Examination Results -- Newly Established Firms and Branch Offices -- Educational Activities of the Profession -- Education and Accountancy -- Professional Organizations -- American Association of Public Accountants -- National Society of Certified Public Accountants -- Founding of the Federation -- First International Congress -- Communication on Merger -- One National Organization -- Functions of the Profession -- Audit Standards -- The 1909 Tax on Corporation Income -- Public Attitude Toward the Profession -- Accountancy Service for Lawyers -- Summary VI: Public Accounting in The United States, 1913-1928 -- Fiscal Events Affecting Accounting -- The Sixteenth Amendment and Accounting (1913) -- War and Accounting (1916) -- War Contracts and the Public Accountant -- Advisory Committee to the Council of National Defense -- Professional Organization -- State C.P.A. Legislation -- Question of Constitutionality -- National Associations -- The National Association of Certified Public Accountants -- American Institute and Federal Charter -- Federal Incorporation of the American Institute of Accountants -- Changes from First Bill Drafted Summary This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century Notes "First published in 1988 by Garland Publishing, Inc." Bibliography Includes bibliographical references Notes James Don Edwards Subject Accounting -- United States -- History Accounting -- Standards -- United States -- History Accounting -- Law and legislation -- United States -- History Accountants -- Legal status, laws, etc. -- United States -- History Finance, Public -- United States -- Accounting -- History BUSINESS & ECONOMICS -- General. Accounting -- Standards Accounting -- Law and legislation Accounting Accountants -- Legal status, laws, etc. Finance, Public -- Accounting United States Genre/Form History Form Electronic book ISBN 9781000166996 1000166996 9781003082323 1003082327 1000167038 9781000167016 1000167011 9781000167030

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