Samuel J. Broad’s contributions to the accounting profession

Accounting Historians Journal

Volumn 23, Issue 2, 1996, Pages 69-85

  Previts, Gary John ^a   Robinson, Thomas R ^b  

^a CASE WESTERN RESERVE UNIVERSITY   (United States)

^b UNIVERSITY OF MIAMI   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009373474     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.23.2.69     Document Type: Article

References (39)

1. American Accounting Association, "A Tentative Statement of Accounting Principles Affecting Corporate Reports," The Accounting Review, (June 1936): 187-192.
2. American Institute of Accountants, American Institute of Accountants Year Book 1935, New York (1935).
3. American Institute of Accountants, Examination of Financial Statements by Independent Public Accountants, New York, (1936).
4. American Institute of Accountants, The American Institute of Accountants: Fiftieth Anniversary Celebration, 1937, REPRINT EDITION, New York: Garland Press (1982).
5. American Institute of Accountants, Tentative Statement of Auditing Standards: Their Generally Accepted Significance and Scope, Special Report by the Committee on Auditing Procedure, New York (1947).
6. Barr, A. and E. C. Koch, "Accounting and the S.E.C." Securities and Exchange Commission: Silver Anniversary Symposium, The George Washington University Law Review, (October 1959): 176-193.
7. Broad, S. J., "Comments on Professor Paton's Paper: Valuation of the Business Enterprise," Accounting Review (March 1936a): 32-35.
8. Broad, S. J., "Examination of Financial Statements by Independent Public Accountants," The New York Certified Public Accountant (April 1936b): 23-26.
9. Broad, S. J., "Some Comments on Surplus Account," Journal of Accountancy (October 1938): 215-226.
10. Broad, S. J., "Can Audit Programs be Standardized," Accounting Ledger (April 1939a): 21, 24.
11. Broad, S. J., "The Accountants Report and Certificate," Journal of Accountancy (July 1939b): 17-22.
12. Broad, S. J., "Auditing Standards," Journal of Accountancy (November 1941): 390-397.
13. Broad, S. J., Letter addressed to Philip F. Gray, Irving Trust Company, published in Robert Morris Associates Monthly Bulletin (August 1942): 74-76.
14. Broad, S. J., "Why do we need Accountants?" Journal of Accountancy (October 1945): 267-268.
15. Broad, S. J., "Trends in Auditing and Reporting," Chapter 11 in Contemporary Accounting, T. W. Leland, Ed., New York (1935), reprinted in Coffman and Jensen (1993): 273-326.
16. Broad, S. J., "The Effects of Price Level Changes on Financial Statements," in National Association of Cost Accountants, 1948 Proceedings of the Twenty-Ninth International Cost Conference, New York (1948): 7-25, reprinted in Coffman and Jensen (1993): 409-425.
17. Carey, J. L., The Rise of the Accounting Profession [Two Volumes], Volume 2, New York: American Institute of CPAs (1970).
18. Coffman, E. N. and D. L. Jensen, editors, Samuel J. Broad: A Collection of His Writings, The Accounting Hall of Fame, Thomas J. Burns Series in Accounting History, Volume 1, (1993).
19. Defliese, P. L., "1987 Accounting Hall of Fame Address," The Accounting Historians Journal, (Fall 1987): 93-97.
20. Elliott, R. K. and P. D. Jacobson, "Audit Technology: A Heritage and a Promise," Journal of Accountancy (May 1987): 198-218.
21. Federal Reserve Board, Uniform Accounting, Washington, D.C.: Government Printing Office. Reprinted from the Federal Reserve Bulletin, (April 1917).
22. Federal Reserve Board, Verification of Financial Statements, Washington, D.C.: Government Printing Office. Reprinted from the Federal Reserve Bulletin, (1929).
23. Hynd, A., "The Man Who Doped the Drug House," True: The Man's Magazine. (November 1957): 64-67, 130-141.
24. Inglis, J. B., My Life and Times, Passaic, N.J.: George Dixon Press Inc. (1974).
25. King, E. C. "SEC May Take Exception to Financial Statements Reflecting Application of Bulletin No. 32," text of a letter dated December 11, 1947 reprinted in full in Journal of Accountancy (January 1948): 25.
26. Marquis Who's Who, Inc., "Samuel John Broad," Who's Who in America, Volume 32, (1962-63): 376.
27. McQuaid, K. Uneasy Partners: Big Business and American Politics, 1945-1990, Baltimore: Johns Hopkins (1994).
28. New York State Society of CPAs, New York State Society of Certified Public Accountants Year Book 1938, New York: NYSSCPA (July 1938).
29. New York State Society of CPAs, New York State Society of Certified Public Accountants Year Book, 1939, New York: NYSSCPA (July 1939).
30. New York Times, "M'Kesson Hearings Reviewed by SEC," (September 15, 1939): 36.
31. New York Times, "Samuel J. Broad," Obituary, (October 12, 1972): 50.
32. Paton, W. A., "Valuation of the Business Enterprise," The Accounting Review (March 1936): 26-32.
33. Paton, W. A., and A. C. Littleton, An Introduction to Corporate Accounting Standards, Columbus, Ohio: American Accounting Association (1940).
34. Previts, G.J. and B.D. Merino, A History of Accounting in America, New York: John Wiley & Sons (1979).
35. United States of America Before the Securities and Exchange Commission in the matter of McKesson & Robbins, Inc.: Testimony of Expert Witnesses, Washington: United States Government Printing Office, (1939).
36. United States of America Before the Securities and Exchange Commission in the matter of McKesson & Robbins, Inc.: Pursuant to Section 21(a) of the Securities Act of 1934, Report on Investigations, Washington: United States Government Printing Office (1940). REPRINT EDITION New York: Garland Press (1982).
37. Werntz, W. W., "What Does the Securities and Exchange Commission Expect of the Independent Auditor," Papers on Auditing Procedure and Other Accounting Subjects: Presented at the Fifty-Second Annual Meeting, American Institute of Accountants (1939): 17-26.
38. Wise, T. A., Peat, Marwick, Mitchell & Co., 85 Years, New York: privately printed (1982).
39. Zeff, S. A., "Leaders of the Accounting Profession: 14 Who Made a Difference," Journal of Accountancy (May 1987): 46-71.