This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.

This is the third of five chapters from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'.You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of Contents:"http://ssrn.com/abstract=2045708" http://ssrn.com/abstract=2045708 Chapter 1 (Great Britain):"http://ssrn.com/abstract=2045714" http://ssrn.com/abstract=2045714 Chapter 2 (Mexico):"http://ssrn.com/abstract=2046059" http://ssrn.com/abstract=2046059Chapter 4 (Canada):"http://ssrn.com/abstract=2046062" http://ssrn.com/abstract=2046062Chapter 5 (A Critical Review of the Evolving Trends):"http://ssrn.com/abstract=2046066" http://ssrn.com/abstract=2046066.

This is the fourth of five chapters from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'. You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of Contents:"http://ssrn.com/abstract=2045708" http://ssrn.com/abstract=2045708 Chapter 1 (Great Britain):"http://ssrn.com/abstract=2045714" http://ssrn.com/abstract=2045714 Chapter 2 (Mexico):"http://ssrn.com/abstract=2046059 " http://ssrn.com/abstract=2046059Chapter 3 (United States):"http://ssrn.com/abstract=2046087" http://ssrn.com/abstract=2046087Chapter 5 (A Critical Review of the Evolving Trends):"http://ssrn.com/abstract=2046066" http://ssrn.com/abstract=2046066.

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.