PUBLIC ACCOUNTING IN 1929

1980 ◽  
Vol 7 (2) ◽  
pp. 23-44
Author(s):  
Alan P. Mayer-Sommer
Keyword(s):  
Great Depression ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Legal Standards ◽  
The Great Depression ◽  
Professional Recognition ◽  
The Future ◽  
Challenges And Opportunities ◽  
Public Accountants ◽  
Definition Of

Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.

The big leap: a story of the public accounting firm that wanted to become a cooperative

2016 ◽  
Vol 12 (1) ◽  
pp. 24-49 ◽  
Author(s):  
Stéphane Jaumier
Keyword(s):  
Actor Network Theory ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Content Type ◽  
Accounting Firm ◽  
The Public ◽  
Accounting Research ◽  
Translation Stage ◽  
Public Accountants ◽  
Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

The Pragmatic Basis of Keynes's Political Economy

1946 ◽  
Vol 6 (2) ◽  
pp. 121-152 ◽  
Author(s):  
Dudley Dillard
Keyword(s):  
Political Economy ◽  
Great Depression ◽  
Economic Thought ◽  
History Of Economic Thought ◽  
John Maynard Keynes ◽  
The Great Depression ◽  
Widespread Adoption ◽  
The Future ◽  
History Of ◽  
Second World

Although we still live in the shadow of the years between the First and the Second World Wars, already it seems quite clear that future historians of economic thought will regard John Maynard Keynes as the outstanding economist of this turbulent period. As one writer has recently said, “The rapid and widespread adoption of the Keynesian theory by contemporary economists, particularly by those who at first were highly critical, will probably be recorded in the future history of economic thought as an extraordinary happening.” Book after book by leading economists acknowledges a heavy debt to the stimulating thought of Lord Keynes. The younger generation of economists, especially those whose thinking matured during the great depression of the thirties, have been particularly influenced by him.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

2020 ◽  
Vol 8 (9) ◽  
pp. 115-129
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Auditor Independence ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

Back to the future: Backtesting systemic risk measures during historical bank runs and the great depression

2020 ◽  
Vol 113 ◽  
pp. 105736 ◽  
Author(s):  
Christian Brownlees ◽  
Ben Chabot ◽  
Eric Ghysels ◽  
Christopher Kurz
Keyword(s):  
Great Depression ◽  
Systemic Risk ◽  
Risk Measures ◽  
Bank Runs ◽  
The Great Depression ◽  
The Future

scholarly journals FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS

2019 ◽  
Vol 1 (1) ◽  
pp. 51-61
Author(s):  
Adi Irawan Setianto ◽  
Yusri Ahmad Harahap
Keyword(s):  
Professional Training ◽  
Working Environment ◽  
Future Research ◽  
Student Interest ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Study Program ◽  
Professional Recognition ◽  
Public Accountants ◽  
Public Accountant

This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values ​​influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.

6. Crisis? What crisis?

2015 ◽  
pp. 102-126
Author(s):  
James Fulcher
Keyword(s):  
Financial Crisis ◽  
Great Depression ◽  
Great Recession ◽  
17Th Century ◽  
Capitalist Society ◽  
The West ◽  
2008 Financial Crisis ◽  
Normal Part ◽  
The Great Depression ◽  
The Future

Is capitalism in a state of crisis? Crises are in fact a normal part of the functioning of a capitalist society. ‘Crisis? What Crisis?’ looks at crises in capitalism from ‘tulipomania’ in 17th-century Amsterdam through to the 2007–2008 financial crisis and ‘great recession’, the most serious crisis since the Great Depression of the 1930s. It considers the future of capitalism and argues that it may be shaped not by the institutions and structures of the static or declining countries of the West, but the countries of the East. It discusses whether there are alternatives to capitalism and argues that alternatives exist within capitalism rather than outside it.

Agriculture and Protectionsm in Chile, 1880–1930

1975 ◽  
Vol 7 (1) ◽  
pp. 45-58 ◽  
Author(s):  
Thomas C. Wright
Keyword(s):  
Great Depression ◽  
National Income ◽  
Half Century ◽  
The Great Depression ◽  
The Pacific ◽  
The Future ◽  
Alternative Sources ◽  
War Of The Pacific

In searching for the roots of Chile's persistent economic frustrations, numerous investigators have turned their attention to the period between the War of the Pacific and the Great Depression. During that half century Chile's elites enjoyed the bounty of the nitrate age but, perhaps lulled by the glowing trade statistics, generous fiscal revenues and general aura of prosperity which nitrates provided, neglected to develop alternative sources of national income for the future.

Narrative Economics

2017 ◽  
Vol 107 (4) ◽  
pp. 967-1004 ◽  
Author(s):  
Robert J. Shiller
Keyword(s):  
Quantitative Analysis ◽  
Human Brain ◽  
Economic Impact ◽  
Great Depression ◽  
Great Recession ◽  
Economic Situation ◽  
Economic Fluctuations ◽  
The Great Depression ◽  
The Future ◽  
Political Economic

This address considers the epidemiology of narratives relevant to economic fluctuations. The human brain has always been highly tuned toward narratives, whether factual or not, to justify ongoing actions, even such basic actions as spending and investing. Stories motivate and connect activities to deeply felt values and needs. Narratives “go viral” and spread far, even worldwide, with economic impact. The 1920–1921 Depression, the Great Depression of the 1930s, the so-called Great Recession of 2007–2009, and the contentious political-economic situation of today are considered as the results of the popular narratives of their respective times. Though these narratives are deeply human phenomena that are difficult to study in a scientific manner, quantitative analysis may help us gain a better understanding of these epidemics in the future. (JEL D72, E32, G01, N10)

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