Title: Forging Accounting Principles in Five Countries: A History and an Analysis of Trends
Abstract: 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.
Publication Year: 1971
Publication Date: 1971-01-01
Language: en
Type: article
Indexed In: ['crossref']
Access and Citation
Cited By Count: 217
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