Accounting History and the Rise of Civilization, Volume II

Notes

Chapter 1

1.  Quoted in Giroux (1996), p. 105. John Carey (1904–87) was the long-time executive director and vice president of the American Institute of CPAs and, most of the time, serious.

2.  Hermanson, Strawser, and Strawser (1993, p. 3).

3.  Woolf (1912, p. 130).

4.  Woolf (1912, pp. 173–74).

5.  The audit provisions were repealed, replaced, and changed over the century in various British Companies Acts.

6.  Woolf (1912, pp. 171–80).

7.  Woolf (1912, pp. 164–67, 178–79).

8.  Internal controls are the procedures in place to ensure reliable financial reports, such as separation of duties.

9.  But often merged with American partners.

10.  Myers et al. (2003).

11.  Zeff (2003, p. 267).

12.  Zeff (2003). This led to a research paper I coauthored ...