000			01561nam a22002657a 4500
003			ZW-GwMSU
005			20210408150542.0
008			210408b ||||| |||| 00| 0 eng d
022			_a2155-2851
040			_aMSU _bEnglish _cMSU _erda
100	1		_aSolsma, Lori L. _eauthor
245	1	0	_aExploring the clientele of an accounting firm in early twentieth century America _ccreated by Lori L. Solsma and Dale L. Flesher
264			_aOxfordshire _bTaylor and Francis _c2013
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
440			_aAccounting History Review _vVolume 23, number 3,
520			_aAn 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		_aAccounting firm
650	4		_aUSA
650	4		_aClientele
700			_aFlesher, Dale L. _eauthor
856			_uhttps://doi.org/10.1080/21552851.2013.850936
942			_2lcc _cJA
999			_c156482 _d156482