Historically, the sec allowed the accounting profession to police itself through which process?

journal article

The Accounting Historians Journal

Vol. 34, No. 1 (June 2007)

, pp. 147-172 (26 pages)

Published By: The Academy of Accounting Historians

https://www.jstor.org/stable/40698354

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Abstract

Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. His writings and speeches in this area have a place in the history of social responsibility accounting. The paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the American Institute of Accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the importance of the accounting profession's social responsibilities. Today when accounting scandals have created questions about the credibility and integrity of financial reporting, it is reflective to see how concerns about financial reporting were once articulated.

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The Accounting Historians Journal is here available in digital full-text thanks to the kind permission of the Academy of Accounting Historians. Included are files and bibliographic records for each issue and for each major item in each issue. From 1974 to 1992, both a searchable PDF and a separate page-image PDF are provided. From 1993 to 1998, the PDF page image contains embedded searchable text, reflecting advances in PDF technology. As the software does not always translate images to text accurately and proofreaders do not catch all the software reading errors, having both an image and a searchable text file allows the researcher immediately to check the accuracy of any questionable transcription. Beginning in 1999, native (searchable) PDFs are provided by the publisher.

Publisher Information

The Academy of Accounting Historians was formed in 1973.  It was granted a charter as a not-for-profit corporation in the State of Alabama and, subsequently, was granted tax-exempt status in the United States.  The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history. Membership in the Academy is open to all persons in all countries who are interested in Accounting History.  Academy membership includes a subscription to the Accounting Historians Journal (two issues per year), the Notebook (the semi-annual newsletter), membership rates for meetings and conference, including the annual conference and access to the membership directory.  In addition, there are member prices on back issues of the Journal to 1973.  

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The Accounting Historians Journal © 2007 The Academy of Accounting Historians
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