Exploring the clientele of an accounting firm in early twentieth century America

Solsma, Lori; Flesher, Dale L.

doi:10.1080/21552851.2013.850936

Cited by 4 publications

(1 citation statement)

References 3 publications

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“…170-171;Hollow, 2015, pp. 23, 36, 60;McKinstry, Wallace, & Fleming, 2002;Robb, 1992) and in the US in the early twentieth century (Solsma and Flesher, 2013). Despite these auditor successes, the reviewed studies suggest that in general auditing was a not a very adequate safeguard against fraud.…”

Section: Governance and Controlmentioning

confidence: 99%

Financial fraud, scandals, and regulation: A conceptual framework and literature review

Driel

2018

Business History

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This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual traits, firm governance and control, the economic environment, and regulation. Contemporaries make sense of dubious practices by constructing narratives, possibly framing them as scandals, which are likely to lead to attempts at regulatory change. It is primarily the socio-economic impact of dubious practices that determines whether regulation becomes fundamentally stricter. Existing agendas for reform strongly influence the substance of regulatory responses.

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Section: Governance and Controlmentioning

confidence: 99%

Financial fraud, scandals, and regulation: A conceptual framework and literature review

Driel

2018

Business History

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Financial scandals: a historical overview

Toms

2019

Accounting and Business Research

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I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the midnineteenth century.

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A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist

Halabi

2024

AAAJ

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PurposeThis paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.Design/methodology/approachThe paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.FindingsThroughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.Practical implicationsWhile previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.Originality/valueBiographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

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Exploring the clientele of an accounting firm in early twentieth century America

Cited by 4 publications

References 3 publications

Financial fraud, scandals, and regulation: A conceptual framework and literature review

Financial fraud, scandals, and regulation: A conceptual framework and literature review

Financial scandals: a historical overview

A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist

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