An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences

I thank Paul Bahnson, Robert Bloom, Kees Camfferman, Tom Dyckman, Michael Granof, Sebastian Hoffmann, Richard Morris, Martin Persson, Gary Previts, Al Rappaport, and the anonymous reviewer for comments on earlier drafts of this article. What remains is solely the responsibility of the author.

As a great many, perhaps most, of the quotations reproduced in this article are extracts from sentences, I have avoided supplying ellipsis dots (…) before and after them in order not to burden the paper with scores of these markings. Page numbers are always given so that the reader can become apprised of the context for each quotation.

Editor's note: Accepted by Gloria Vollmers.