Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972

Arthur Andersen & Co. Lecture Series

17 Pages Posted: 24 Apr 2012

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: 1971

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.

The following are the chapters from the book:

Chapter 1 (Great Britain): http://ssrn.com/abstract=2045714

Chapter 2 (Mexico): http://ssrn.com/abstract=2046059

Chapter 3 (United States): http://ssrn.com/abstract=2046087

Chapter 4: (Canada): http://ssrn.com/abstract=2046062

Chapter 5: (A Critical Review of the Evolving Trends): http://ssrn.com/abstract=2046066

Suggested Citation

Zeff, Stephen A., Forging Accounting Principles in Five Countries: A History and an Analysis of Trends (1971). FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972; Arthur Andersen & Co. Lecture Series. Available at SSRN: https://ssrn.com/abstract=2045708 or http://dx.doi.org/10.2139/ssrn.2045708

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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