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Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis 查尔斯J.赫希，控制器，金块赌场:在统计抽样和分析上滚动骰子
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2022-022
Scott J. Boylan
{"title":"Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis","authors":"Scott J. Boylan","doi":"10.2308/aahj-2022-022","DOIUrl":"https://doi.org/10.2308/aahj-2022-022","url":null,"abstract":"ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization John Franklyn Venner FCA：一位在非正统组织工作的正统派特许会计师
IF 0.3
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2023-001
Ian Piper, Karen McBride, Alan Tait
{"title":"John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization","authors":"Ian Piper, Karen McBride, Alan Tait","doi":"10.2308/aahj-2023-001","DOIUrl":"https://doi.org/10.2308/aahj-2023-001","url":null,"abstract":"\u0000 John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\u0000 Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43680796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015) 一个人的力量:纪念拉泽特·戈尔登·黑尔博士(1920-2015)
Accounting Historians Journal Pub Date : 2023-08-24 DOI: 10.2308/aahj-2023-018
LaToya L. Flint, Brandi L. Holley
{"title":"The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)","authors":"LaToya L. Flint, Brandi L. Holley","doi":"10.2308/aahj-2023-018","DOIUrl":"https://doi.org/10.2308/aahj-2023-018","url":null,"abstract":"ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135466024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
James R. Doty, PCAOB Chairman: 2011–2018 James R.Doty，PCAOB主席：2011-2018
IF 0.3
Accounting Historians Journal Pub Date : 2023-08-11 DOI: 10.2308/aahj-2023-017
J. D. Keyser
{"title":"James R. Doty, PCAOB Chairman: 2011–2018","authors":"J. D. Keyser","doi":"10.2308/aahj-2023-017","DOIUrl":"https://doi.org/10.2308/aahj-2023-017","url":null,"abstract":"\u0000 James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the engagement partner and other firms involved in audits are now required to be disclosed. Doty also brought economic analysis to bear on the PCAOB’s standard-setting process. Before Doty was appointed to the PCAOB, he was a Rhodes Scholar, a graduate of Yale Law School, a partner in the international law firm of Baker Botts, and General Counsel at the Securities and Exchange Commission.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42701439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Historical Overview of the Computerization of the Internal Revenue Service 美国国税局计算机化的历史综述
IF 0.3
Accounting Historians Journal Pub Date : 2023-07-24 DOI: 10.2308/aahj-2022-014
Erica L. Neuman
{"title":"A Historical Overview of the Computerization of the Internal Revenue Service","authors":"Erica L. Neuman","doi":"10.2308/aahj-2022-014","DOIUrl":"https://doi.org/10.2308/aahj-2022-014","url":null,"abstract":"\u0000 The Internal Revenue Service (IRS) is charged with enforcing the U.S. tax code and has historically fulfilled this charge efficiently. The IRS is among the most cost-effective government agencies, costing just 33 cents for each $100 it collects (Internal Revenue Service (IRS) 2021a). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance, and they increase actual detection, which identifies noncompliers; both roles help to improve revenue collection. Technology-supported taxpayer service increases the cost-efficiency of the agency and taxpayer satisfaction. This study provides a historical overview of the computerization of the IRS, noting obstacles, like budget constraints, politicization of the agency, historically short leadership tenure, risks associated with private-sector contracts, and taxpayer privacy concerns.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47219377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
More than 50 Years in Accountancy: Reminiscences of Larry Dennis 50多年的会计:拉里·丹尼斯的回忆
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2023-002
W. Black
{"title":"More than 50 Years in Accountancy: Reminiscences of Larry Dennis","authors":"W. Black","doi":"10.2308/aahj-2023-002","DOIUrl":"https://doi.org/10.2308/aahj-2023-002","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47109127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Statement 159 and the Intersection of Convergence, Reliability, and Comparability 表述159与收敛性、可靠性和可比性的交集
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2021-027
J. D. Keyser
{"title":"Statement 159 and the Intersection of Convergence, Reliability, and Comparability","authors":"J. D. Keyser","doi":"10.2308/aahj-2021-027","DOIUrl":"https://doi.org/10.2308/aahj-2021-027","url":null,"abstract":"\u0000 In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159’s transition provisions to transfer unrealized losses directly to stockholders’ equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reasons why the FASB issued a standard that had the potential to reduce financial statement comparability and provide a mechanism for earnings manipulation. The paper contributes to historical research in three areas: convergence of U.S. GAAP with IFRS, changes in accounting standards, and the FASB’s Conceptual Framework.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46242125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
E. Joe DeMaris on the Accounting Profession and its Forgotten Mission E. Joe DeMaris谈会计职业及其被遗忘的使命
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2022-026
Martin E. Persson, E. J. Demaris
{"title":"E. Joe DeMaris on the Accounting Profession and its Forgotten Mission","authors":"Martin E. Persson, E. J. Demaris","doi":"10.2308/aahj-2022-026","DOIUrl":"https://doi.org/10.2308/aahj-2022-026","url":null,"abstract":"\u0000 “The Accounting Profession and its Mission Forgotten” is an unpublished manuscript by E. Joe DeMaris (1919–2010). It is reproduced here with an introductory note. DeMaris was one of the more prominent individuals among his generation of accounting academics, administrators, and observers of the accounting profession. The manuscript investigates the development of the accounting profession from the 17th century in Great Britain to the 20th century in the United States. The manuscript was written in 1997 and foreshadows several events of the 21st century, such as the tension arising from the cross-selling of consulting services to audit clients, the auditor capture that brought down Arthur Andersen, and the failure of “trickle-down economics” to bring about economic prosperity for the masses. Contemporary readers will find DeMaris’ manuscript pertinent as we reflect on the 50th anniversary of the Academy of Accounting Historians and consider the role of accounting in the 21st century.\u0000 JEL Classifications: M41; M42; M48.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44825384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the Asset-Liability, Revenue-Expense Tension in Financial Accounting 论财务会计中的资产负债、收支紧张关系
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2023-003
Thomas A. Lee
{"title":"On the Asset-Liability, Revenue-Expense Tension in Financial Accounting","authors":"Thomas A. Lee","doi":"10.2308/aahj-2023-003","DOIUrl":"https://doi.org/10.2308/aahj-2023-003","url":null,"abstract":"\u0000 Recent comments on the FASB preference for the asset-liability focus in its conceptual framework motivate this historical perspective on the early accounting tension between it and the alternative revenue-expense focus. The commentary identifies and reviews significant pre-1980s studies indicative of focus preference and finds pre-FASB lack of consensus on the issue. The commentary concludes that this lack of consensus will continue in the absence of a coherent body of abstract knowledge that is capable of giving professional authority to mandated accounting standards.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45324461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data” AirTouch Communications的创新披露：“比例财务数据”
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2022-024
S. Zeff
{"title":"AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”","authors":"S. Zeff","doi":"10.2308/aahj-2022-024","DOIUrl":"https://doi.org/10.2308/aahj-2022-024","url":null,"abstract":"\u0000 This note relates and discusses the financial reporting innovation in the 1990s by AirTouch Communications, Inc., a wireless telephone service provider. The innovation was intended to show the parent company’s proportionate ownership share of its subsidiaries’ and joint ventures’ operations, restating key figures from the income statement and operating cash flow. The author corresponded with AirTouch’s then chief financial officer (CFO) for an explanation of the reasoning behind the innovation. Another issue that this note addresses is the opinion given by the audit firm on supplemental disclosures that depart from GAAP.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49591511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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