The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950)

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-06-01 DOI:10.2308/aahj-2022-001

Tonya K. Flesher, D. L. Flesher, G. Previts

引用次数: 0

Abstract

The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from its origin until the merger with Peat Marwick in 1950. Throughout its existence, BWG was at the forefront of the trends in public accounting practice. The firm and its employees were leaders in all aspects of the developing CPA profession. The paper contributes to historical literature and advances the understanding of the earliest periods of public practice by emerging public accounting firms.

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Barrow，Wade，Guthrie&Co.会计师事务所的历史与奥秘（1883-1950）

19世纪80年代末，美国早期公共会计实践兴起，新兴的国家公司也开始出现，其中之一是巴罗、韦德、格思里公司（BWG）。BWG为广泛的客户提供服务，从铁路到啤酒厂，以及各种金融和其他商业企业。该项目最初是为了寻找早期审计报告中一个谜团的答案，然后从其起源到1950年与Peat Marwick合并，发展成为BWG的历史。BWG在其整个存在过程中一直处于公共会计实践趋势的前沿。该公司及其员工在发展注册会计师行业的各个方面都是领导者。本文对历史文献做出了贡献，并促进了对新兴公共会计师事务所最早公共实践时期的理解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

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