A Global History of Accounting, Financial Reporting and Public Policy: Americas

This volume explores accounting history, mostly from the mid-nineteenth century onwards, with chapters devoted to Argentina, Brazil, Mexico, Canada and the United States. Brief sections cover practices during colonization, and speculate as to practices before European contact. Key philosophical debates are considered along with their eventual expression in governmental codes. Recent developments such as the 2002 Sarbanes-Oxley Act in the US and the subsequent creation of the Public Company Accounting Oversight Board (PCAOB) are also discussed. Distributed in North America by Turpin Distribution.