EDWARD EVERETT GORE: CONTRIBUTIONS OF AN EARLY 20TH CENTURY CPA AND CIVIC LEADER

Author(s):  
Dale L. Flesher ◽  
Gary John Previts

Edward Everett Gore was the president of the American Institute of Accountants from 1922-1924.  At the same time he was leading the accounting profession, he was the president of the Chicago Association of Commerce.  He was later founder and president of the Chicago Crime Commission during the era when Alphonse Capone was terrorizing the city.  He was responsible for the passage of the first Illinois CPA law and the establishment of the Journal of Accountancy and the AICPA Benevolent Fund .  He wrote portions of the 1913 tax law and campaigned for the establishment of the Internal Revenue’s Board of Tax Appeals (Tax Court).  He played an important leadership role in professionalizing public accounting during the first quarter of the twentieth century, and his civic work in the Chicago area extended his legacy beyond the realm of accountancy.

2014 ◽  
Vol 41 (1) ◽  
pp. 61-78 ◽  
Author(s):  
Dale L. Flesher ◽  
Gary J. Previts

George O. May, one of, if not ‘the’ leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his ‘cameo’ role at the l904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as well as his countrymen Pixley and Dickinson [Official Record, p. 164]. This study of George O. May's preparation provides details about a relatively unnoticed chapter in the career of an individual who was among the first group of inductees, in l950, along with William A. Paton and Robert H. Montgomery, to the Accounting Hall of Fame at The Ohio State University. Additionally, May's clerkship requirements are indicative of the role of professional responsibility in the decade before the turn of the twentieth century.


2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.


Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 268-277
Author(s):  
Normali na ◽  
Muhammad Hatta ◽  
Hafizia noor ◽  
Hamd ani

The research method is qualitative with phenomenological approach. The research design using one site involving Banjarmasin City in South Kalimantan, Indonesia. Data collection techniques used were content analysis, participatory observation and depth interviews. The analysis used in answering this research is a combination of various analytical methods to answer each of the objectives namely miles & Huberman analysis and Webbed Spider Model Analysis as the ultimate in formulating management of plastic waste through a leadership role. The results of this research found that the adaptation of environmentally sound habits in minimizing the production of plastics waste through local wisdom approaches and changing the people's mindset to live healtier. The purpose of writing this paper is to provide examples of new habits of healthy living by starting to reduce the use of plastic bags as the main source of waste generation that is not easily biodegradable in Banjarmasin City produced in every citi anywhere and is a major problem of environmental damage, including Banjarmasin City as a city of a thousand rivers, south Kalimantan Province. Effort to reduce the use of pastic bags began in stages, starting with modern retailers in the City of Banjarmasin. Through a leadership role based on local wisdom and a persuasive approach that is environmentally sound, it can provide solutions in current and future waste management. Result from this research is Banjramasin as the first City in Indonesia implemented regulation to reduction of plastic waste for modern retailers which are widely scattered throughout the City, sub-districts and villages. This is effective through regulation and direct approach to society. In the waste management that is carried out in the City of Banjarmasin includes waste reduction activities with ten activities and waste handling through five activities. As a substitute for these plastic bags, plastic bag producers are forced to use environmentally friendly plastic bags and / or purun baskets which are products of local wisdom of the people of South Kalimantan, Indonesia, all of these activities are carried out by involving the community by applying the rules without sanctions. Until this paper was written, there has never been a leader with leadership who has implemented a similar regulation as a direct effort from the role of a leader in reducing the use of plastic bags, where the use of plastic bags is the biggest contributor as a source of producing plastic waste.


Author(s):  
Wilma Peebles-Wilkins

Sarah Fernandis (1863–1951) was a civic leader and organizer of public health activities in Black communities. She founded the first black social settlement in the United States. In 1920, she became the first Black social worker employed in the City Venereal Disease Clinic of the Baltimore Health Department.


2019 ◽  
pp. 2183
Author(s):  
Wawan Rosdiana ◽  
I G. A.M Asri Dwija Putri

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability


1969 ◽  
pp. 762
Author(s):  
Gordon D. Dixon
Keyword(s):  
Tax Law ◽  

The author analyzes the provisions in Canadian income tax law which provide discretion to the Tax Court to grant an extension of time, beyond the strict statutory period, for the filing of an objection to an assessment or a reassessment if the circumstances of the case are such that it would be just and equitable to do so, assuming that certain conditions precedent have been met. The author discusses two approaches available to the courts in determining whether the circumstances of a particular case are such as to make the granting of an extension "just and equitable": the constrained vision, which concentrates on the form of the process, or the unconstrained vision, which concentrates on the substance of the result. The author concludes that Canadian courts have followed a constrained vision in determining whether an extension of time is just and equitable in a given set of circumstances.


Author(s):  
Nina G. Shcherbinina ◽  
◽  
Alexey V. Sevostianov ◽  

The article discusses the marketing positioning strategy used to ensure competitiveness in relation to the city brand. Since university cities inherently form a ready-made market segment, the need to detach from competitors is emphasized, and therefore the emphasis is on identity as a brand attribute. Through political construction (the leadership role of the authorities in creating and using a positioning strategy), the brand of the city is given a supervalue, which is projected into the reality of perception. The idea of the subjective nature of the foundations of branding is substantiated, although some researchers of the urban brand insist on its objective predestination and a priori nature. The subjectivity of the nature of a brand means its artificially constructed meaning and a deliberate interpretation of its positioned meaning. The positioning of the city’s brand occurs in a new communicative situation when the authorities must rely on social communication with the brand, discuss its distinctive features and value. It is this format of communication that today allows identifying the brand of the city, comparing “positions”, and making a choice. Therefore, in order to maintain the city’s brand identity, it is better to focus on brand management rather than on rebranding. Brand management allows managing the brand value, which is more expedient to create on the basis of one archetype. For a university city brand, this is the Wiseman. As a concrete example of a university city, the Tomsk case is used; in particular, the modeling of the image of the city by positioning its brand is investigated. In terms of revealing the relationship of various aspects in brand positioning, it is argued that the construction of a city brand through its modeling is associated primarily with the process of giving meaning to the city-sign. And the main prerequisite for the semioticization of the city-sign is the city’s semiosphere, its semiotic space. In marketing terms, the city’s semiosphere reaches the cultural stage of self-description, which is manifested in the institutionalization of branding. In this case, the brand becomes an urban “norm”, and a typical city dweller communicatively supports it, expressing the brand’s identity. In general, the priority of the semantic value of the brand is substantiated as a constructed feature that is the dominant characteristic of the city. The important visual aspect of the city brand is seen as a common case of unfinished semiotics when some brand practices of cities show the problem of decoding visual symbols thus interfering with the understanding of significant meaning. As a general conclusion, it is emphasized that, in the context of global communication, a city nominating itself a “university” one should give a visual identity to its brand and correlate it with the dominant semantic “position” of the brand this city forms.


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