MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01561nam a22002657a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210408150542.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210408b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2155-2851 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Solsma, Lori L. |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Exploring the clientele of an accounting firm in early twentieth century America |
| Statement of responsibility, etc. |
created by Lori L. Solsma and Dale L. Flesher |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Oxfordshire |
| Name of producer, publisher, distributor, manufacturer |
Taylor and Francis |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting History Review |
| Volume/sequential designation |
Volume 23, number 3, |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
An examination of Haskins and Sells’ engagement letters for the period from 1901 to 1903 exposes the history of one of the oldest national accounting firms with American-born partners. The early twentieth century engagement letters of Haskins and Sells (now Deloitte) provide evidence of the demand for accounting services, the types of clients serviced, the types of services provided, and the need for audited (certified) work during this era. The engagement letters also provide evidence of the developing jurisdiction of professional accountants and the shift in the primary audit objective from fraud detection to an assurance of the quality of reported financial condition and earnings. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting firm |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
USA |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Clientele |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Flesher, Dale L. |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21552851.2013.850936 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |