Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la...

This project is supported financially by the CICYT research grants # 01-0657 and SEJ-2004-08176-C02-01. I would like to thank Jose Carlos Molina for assisting with the management of the database. Previous versions of this paper were presented at the Annual Congress of the European Accounting...

Accounting history research enjoys a status of high esteem and consideration in Spain. This may be explained by the joint effects of two factors, one institutional and the other relating to the role of certain individuals. Institutional aspects refer to the autonomy that Spanish law grants to...

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a...

Drawing on a number of primary sources (e.g. the minutes of the meetings of the governing bodies of the Association, EAA publications and congress proceedings), this study outlines the undertakings of the European Accounting Association (EAA) from its inception to the present. Examination of...

Research in accounting history is overwhelmingly dominated by studies addressing Anglo-Saxon settings of the period 1850-1940. In spite of the many perceptive insights arising from those investigations, such a tiny time-space intersection overlooks other historiographies that are equally...

The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this...

(WP 17/03 Clave pdf) In this investigation, we focus on the individual characteristics of newly certified auditors who apply for their auditing licenses in anticipation of entering solo practice or a partnership in an auditing firm, comparing them to their counterparts who do not apply for such...