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Keywords: standard setting
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Journal Articles
Exploring Accounting History: Literature and Standard Setting in India
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 125–136.
Published: 01 December 2023
...Shraddha Verma ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis...
Journal Articles
Three Big 8 Audit Firms Notify the AICPA in 1970 of Their Lack of Confidence in the Accounting Principles Board
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2021) 48 (2): 53–66.
Published: 01 December 2021
... were provoked by the “embarrassing” and much criticized Opinions 16 and 17 on accounting for pooling of interests and intangible assets. JEL Classification: M41. 2021 standard setting Accounting Principles Board Big 8 audit firms The Accounting Principles Board's (APB's...
