ABSTRACT

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies.

This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

chapter |34 pages

Introduction

section I|56 pages

Empirical studies based on company accounts

section II|101 pages

Specification of empirical models

section III|70 pages

Price change accounting

section IV|48 pages

Taxation and regulation

section VI|74 pages

Surveys and methodology