ABSTRACT

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal).

This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

chapter |15 pages

The Rise of “Economic Consequences”

chapter |6 pages

ACCOUNTING THEORY (1922)

chapter |12 pages

ESSENTIALS OF ACCOUNTING (1938)

chapter |28 pages

ESSENTIALS OF ACCOUNTING (1949)

chapter |33 pages

Arthur Andersen & Co. and the two-part opinion in the auditor’s report: 1946–1962*

STEPHEN A.ZEFF Rice University

chapter |7 pages

REVIEW OF THE PERIOD 1947–1959

chapter |72 pages

REFERENCES

chapter |31 pages

CREATION OF THE COMMITTEE

chapter |47 pages

Du Pont’s early policy on the rotation of audit firms

Stephen A.Zeff *

chapter |25 pages

PRIOR TO THE 1940s: SETTING THE STAGE

part |1 pages

Impact of S&L and Bank Failures: The Dingell Hearings

chapter |16 pages

Industry Raises the Ante

chapter |13 pages

BACKGROUND

chapter |3 pages

REFERENCES

chapter |16 pages

The SEC Rules Historical Cost Accounting

1934 to the 1970s

chapter |6 pages

APPENDIX

part |2 pages

Appendix

chapter |4 pages

MAJOR ARTICLES