Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial...

The First World War is often perceived as primarily a European conflict, yet the USA was involved first through the supply of financial and manufacturing resources, and subsequently as a combatant. This paper relates ways the war affected a US accounting firm, Haskins & Sells (H&S) - now...

Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the existence of regulatory mandate or the external auditing function. This is the earliest example of such an organized and...