The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.

This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings – contemporary accounts, recollections and historical studies – that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.

This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.

This original study clarifies current issues directly related to auditor independence and investigates the wide scope of available consulting services. Examines the actions taken by various groups and high-ranking corporate officers to preserve modern-day auditor independence. Traces the origins of the concept of auditor independence to mid-19th Century Britain and explores how the meaning of auditor indepedence has evolved since that time. Includes comprehensive lists of service fees by class as a percent of talent revenues for major CPA firms.

Includes entries for maps and atlases.