Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

Abstract

For some years, it has seemed to me that enough countries have had experience with programs designed to improve the quality of financial reporting that a comparison of their different approaches should be essayed. In 1969, when I accepted Professor Edward Stamp's kind invitation to deliver the 1970 Arthur Andersen & Co. Lecture at the University of Edinburgh, I selected the title "Forging Accounting Principles in Five Countries." Although I had more than a year to prepare for the presentation, I didn't realize how massive and challenging was the research I proposed I under take.The following are the chapters from the book:Chapter 1 (Great Britain):http://ssrn.com/abstract=2045714Chapter 2 (Mexico):http://ssrn.com/abstract=2046059Chapter 3 (United States):http://ssrn.com/abstract=2046087Chapter 4: (Canada):http://ssrn.com/abstract=2046062Chapter 5: (A Critical Review of the Evolving Trends):http://ssrn.com/abstract=2046066