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

By:

Solsma, Lori L [author]

Contributor(s):

Flesher, Dale L [author]

Material type: Text

TextSeries: 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:

Click here to access online

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	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

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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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