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Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
Zimmerman, Vernon Kenneth, ed. Changing international financial markets and their impact on accounting. Center for International Education and Research in Accounting, Dept. of Accountancy, 1992. Articles, a selection: Kafer, Karl, and Vernon K. Zimmerman. "Notes on the evolution of the statement of sources and application of funds'."
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
Positive assurance is a concept within accounting ethics, occurring when a certified public accountant (CPA) believes financial statements to be true or correct. Issuing an opinion that the financial statements are presented fairly in conformity with U.S. GAAP is an example of a CPA providing positive assurance. A CPA would provide positive ...
Ethel Watts (1895 – 1963) was an English accountant who is remembered for being the first woman to become a chartered accountant through examination. [1] Early life
Douglas Ward Allen (born August 15, 1960) [2] is a Canadian economist and the Burnaby Mountain Professor of Economics at Simon Fraser University.He is known for his research on transaction costs and property rights, and how these influence the structure of organizations and institutions.
Ananias Charles (A. C.) Littleton (December 4, 1886 – January 13, 1974) was an American accounting scholar and professor of accounting at the University of Illinois. He is known as prominent educator, [ 1 ] and for his work on the history of accounting .
Raymond John Chambers (16 November 1917 – 13 September 1999), was an accounting academic who worked at the University of Sydney from 1953–1999. His research sought to provide an evidence-based reform of financial reporting and accounting practice.