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Exploring the clientele of an accounting firm in early twentieth century America created by Lori L. Solsma and Dale L. Flesher

By: Contributor(s): Material type: TextTextSeries: Accounting History Review ; Volume 23, number 3,Oxfordshire Taylor and Francis 2013Content type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISSN:
  • 2155-2851
Subject(s): Online resources: Summary: 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.
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Holdings
Item type Current library Call number Vol info Copy number Status Notes Date due Barcode
Journal Article Journal Article Main Library - Special Collections HF5601 ACC (Browse shelf(Opens below)) Vol. 23, No. 3 pages 295-315 SP18285 Not for loan For in-house use only

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.

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