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.
TABLE OF CONTENTS
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 V|65 pages
Regulation of accounting and auditing
chapter |25 pages
The harmonization of accounting within the EU
section VI|74 pages
Surveys and methodology