The Rise of Accounting, Auditing, and Finance

The Rise of Accounting, Auditing, and Finance PDF Author: Lal Balkaran
Publisher: Nova Science Publishers
ISBN: 9781536147322
Category : Accounting
Languages : en
Pages : 164

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Book Description
With over 200 professional associations, 120 pieces of authoritative literature, 65 well-known fraud cases, 62 accounting firms (including the origins and growth of the Big Four), 55 regulatory statutes, 30 frameworks, and much more, this unique book shows in a chronological sequence a range of select issues and events that have impacted and led to the growth of the professions of accounting, auditing, and finance since 1800. The origins and factors that gave rise to the different types of accounting and auditing are all here. Over 1,200 well-researched issues and events are classified in the twelve chapters found within this book.

The Rise of Accounting, Auditing, and Finance

The Rise of Accounting, Auditing, and Finance PDF Author: Lal Balkaran
Publisher: Nova Science Publishers
ISBN: 9781536147322
Category : Accounting
Languages : en
Pages : 164

Get Book Here

Book Description
With over 200 professional associations, 120 pieces of authoritative literature, 65 well-known fraud cases, 62 accounting firms (including the origins and growth of the Big Four), 55 regulatory statutes, 30 frameworks, and much more, this unique book shows in a chronological sequence a range of select issues and events that have impacted and led to the growth of the professions of accounting, auditing, and finance since 1800. The origins and factors that gave rise to the different types of accounting and auditing are all here. Over 1,200 well-researched issues and events are classified in the twelve chapters found within this book.

Accounting History and the Rise of Civilization, Volume II

Accounting History and the Rise of Civilization, Volume II PDF Author: Gary Giroux
Publisher: Business Expert Press
ISBN: 1631577948
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
Accounting history continues in Volume 2 with six chapters, four supplements, plus conclusions. Chapters 1 to 3 of the second volume cover specialty topics, specifically auditing, taxes, and government accounting. Chapters 4 to 6 march along from the New Deal to beyond the mortgage meltdown and Great Recession. Supplements include audit opinions (the audit reports written for the annual financial audits), the scandals and corruption associated with accounting fraud, the formal standard setting process creating generally accepted accounting principles (GAAP), and finally computer technology, a key component of the accounting profession—and civilization. The concept of accounting as a profession developed by the 19th century, as accounting-related services (bankruptcy, taxes, and auditing) became important enough to hire experts and separate businesses to support these functions. Soon, licensing was required. Auditing and tax proved to be major money-makers for accountants. Accounting firms became mammoth and global (especially the Big 4) providing audit, tax and consulting services to giant multinational corporations as well as smaller business, governments, nonprofits organizations, and individuals. The rest of the book covers accounting since the early 20th century, when accounting became increasingly sophisticated and important to the commercial and political worlds. The 1920 reverted to “free markets,” financial market manipulation and speculation, fueled by abundant credit precipitating a boom; then the Great Depression, followed by FDR’s New Deal. Chapter 5 covers most of the post-World War II period. Chapter 6 covers the bubbles and busts of the late-20th century and beyond, with particular attention to Enron. Conclusions summarize the last 10,000 years of accounting, its overall impact on civilization, and predictions for the future.

The Reckoning

The Reckoning PDF Author: Jacob Soll
Publisher: Basic Books
ISBN: 0465036635
Category : History
Languages : en
Pages : 314

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Book Description
A “brilliant” (Los Angeles Review of Books) history of accounting, showing how financial and political accountability has shaped the rise and fall of nations and empires Whether building a road or fighting a war, leaders from ancient Mesopotamia to the present have relied on financial accounting to track their state's assets and guide its policies. Basic accounting tools such as auditing and double-entry bookkeeping form the basis of modern capitalism and the nation-state. Yet our appreciation for accounting and its formative role throughout history remains minimal at best-and we remain ignorant at our peril. Poor or risky practices can shake, and even bring down, entire societies. In The Reckoning, historian and MacArthur "Genius" Award-winner Jacob Soll presents a sweeping history of accounting, drawing on a wealth of examples from over a millennia of human history to reveal how accounting has shaped kingdoms, empires, and entire civilizations. The Medici family of 15th century Florence used the double-entry method to win the loyalty of their clients, but eventually began to misrepresent their accounts, ultimately contributing to the economic decline of the Florentine state itself. In the 17th and 18th centuries, European rulers shunned honest accounting, understanding that accurate bookkeeping would constrain their spending and throw their legitimacy into question. And in fact, when King Louis XVI's director of finances published the crown's accounts in 1781, his revelations provoked a public outcry that helped to fuel the French Revolution. When transparent accounting finally took hold in the 19th Century, the practice helped England establish a global empire. But both inept and willfully misused accounting persist, as the catastrophic Stock Market Crash of 1929 and the Great Recession of 2008 have made all too clear. A masterwork of economic and political history, and a radically new perspective on the recent past, The Reckoning compels us to see how accounting is an essential instrument of great institutions and nations-and one that, in our increasingly transparent and interconnected world, has never been more vital.

The Ascent of Accounting, Auditing and Finance Since 1800

The Ascent of Accounting, Auditing and Finance Since 1800 PDF Author: Lal Balkaran
Publisher:
ISBN: 9780973554595
Category :
Languages : en
Pages :

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Book Description


Contemporary Research in Accounting, Auditing and Finance

Contemporary Research in Accounting, Auditing and Finance PDF Author: Mehmet Serdar Erciş
Publisher: Cambridge Scholars Publishing
ISBN: 1527532321
Category : Business & Economics
Languages : en
Pages : 147

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Book Description
The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.

Accounting Fraud

Accounting Fraud PDF Author: Gary Giroux
Publisher: Business Expert Press
ISBN: 1606496298
Category : Business & Economics
Languages : en
Pages : 200

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Book Description
Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since the founding. Crooks, corruption, scandals and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history, including Enron and the multi-trillion dollar real estate crises. This pair of scandals has an extensive number of companions (if less severe and not as well known). The types of violations, causes, and results are equally valid and continue to be of concern today. This short book reveals the signs that suggest financial corruption in organizations and proposes remedies to contain it and prevent its recurrence. It can be used as a supplementary source in introductory financial accounting courses (elementary and intermediate), accounting- and finance-related MBA courses, and business history; or it can be used as part of forensic accounting and fraud detection for continuing education. In addition, it can be useful for accounting and finance professionals wanting exposure to financial disclosure issues and other accounting risks, along with executives looking to expand their knowledge of accounting fraud and risk areas.

The Rise of the Accounting Profession

The Rise of the Accounting Profession PDF Author: John L. Carey
Publisher:
ISBN: 9780608169552
Category : Accounting
Languages : en
Pages : 405

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Book Description


Journal of Accounting, Auditing & Finance

Journal of Accounting, Auditing & Finance PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 704

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Book Description


The Routledge Companion to Accounting History

The Routledge Companion to Accounting History PDF Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Category : Business & Economics
Languages : en
Pages : 954

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Book Description
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Accounting for Growth in Latin America and the Caribbean

Accounting for Growth in Latin America and the Caribbean PDF Author: Henri Fortin
Publisher: World Bank Publications
ISBN: 0821381113
Category : Business & Economics
Languages : en
Pages : 202

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Book Description
The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.