Arthur Andersen & Co.曾三次请求SEC改革GAAP (1954-1965)

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal Pub Date : 2022-02-14 DOI:10.2308/aahj-2021-025

S. Zeff

{"title":"Arthur Andersen & Co.曾三次请求SEC改革GAAP (1954-1965)","authors":"S. Zeff","doi":"10.2308/aahj-2021-025","DOIUrl":null,"url":null,"abstract":"Abstract: The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965 – two rejected and one accepted – to reform GAAP for SEC registrants. This is the first time that the two petitions that have survived have been published in the literature.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":1.2000,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954-1965\",\"authors\":\"S. Zeff\",\"doi\":\"10.2308/aahj-2021-025\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract: The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965 – two rejected and one accepted – to reform GAAP for SEC registrants. This is the first time that the two petitions that have survived have been published in the literature.\",\"PeriodicalId\":43735,\"journal\":{\"name\":\"Accounting Historians Journal\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2022-02-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Historians Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/aahj-2021-025\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Historians Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/aahj-2021-025","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 1

摘要

摘要：这篇历史报道的目的是阐述Arthur Andersen&Co.在1954年至1965年间向美国证券交易委员会（SEC）提交的三份请愿书背后的背景——两份被驳回，一份被接受——以改革SEC注册人的GAAP。这是两份幸存的请愿书首次在文献中发表。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954-1965

Abstract: The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965 – two rejected and one accepted – to reform GAAP for SEC registrants. This is the first time that the two petitions that have survived have been published in the literature.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.