'Three Men Came in for a Beer…'; Twenty One Limericks About Accountants, Articled Clerks, and Academics
9 Pages Posted: 27 Jun 2014
Date Written: June 24, 2014
This collection of 21 limericks is about accountants, articled clerks, accounting, and academics. It is for fun, to brighten a quiet day whilst you cruise around SSRN looking for something to progress your more serious research. Topics include limericks about accountants versus lawyers, IAS 41, earnings management, the doctoral student’s experience, the behaviour of articled clerks, CoCoA versus Fair Value, 'rules-based' versus ‘principles’, the asset definition, the leasing standard, consolidation and goodwill, impairment, the audit expectation gap, Anglo-Saxon accounting, Cultural values, what happens if your R-squares are zero, the merger of ICAA and NZICA, and Sir David Tweedie’s jokes. This group of limericks avoids the more tasteless (smutty) variety, much favoured by Limerick writers, and we are also avoiding a focus on the traditional accountant stereotype. We would welcome other contributions.
Keywords: limerick, accountant, articled clerk, academic
JEL Classification: M1
Suggested Citation: Suggested Citation