Historical enquiry reveals how ideas mutate. This account of the ideas underpinning how fair value accounting (FVA) drifted into corporate financial reporting shows that a primary lesson of business history is that we ignore history at our peril, that frequently we encourage the recall of...

A regulatory approved Deed of cross guarantee (the Deed), introduced into Australia in December 1991, exempts nominated companies (the closed group) from having to prepare, have audited, and file financial statements. We examine the characteristics of firms that obtain relief from filing (and...

Local governments are continuously being subjected to changing legislation in regard to reporting requirements. Results of this research indicate that the amount of time allocated to complying with external reporting requirements was often considered excessive and not always relevant -...

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It does so by focusing on attempts made by the occupational group of writing masters and accountants to establish a recognisable...