Progressive Stuff

TRUTH AND THE EVOLUTION OF THE PROFESSIONS: A COMPARATIVE STUDY OF `TRUTH IN ADVERTISING' AND `TRUE AND FAIR' FINANCIAL STATEMENTS IN NORTH AMERICA DURING THE PROGRESSIVE ERA Both advertisers and auditors wrestled with the truth of their text during the Progressive Era (1880-1940). Although in North America, advertisers adopted "truth in advertising" as a theme, auditors rejected "true and fair" as a description of financial statements. Auditors instead adopted the weaker statement that financial statements …

…and Planning Council, United States Department of Commerce, edited by T. H. Sanders. Boston: Harvard Graduate School of Business. Green, D. 1966. Evaluating accounting literature. Accounting Review 40:52-64. Gregory, H. 1894. The responsibilities of auditors. The Accountant 27 (October): 956-60. Hatfield, H. R. 1913. Modern accounting. New York: Appleton-Century-Crofts. Horwich, P. 1990. Truth. Oxford, UK: Basil Blackwell. Hunt, S. 1990. Truth in marketing theory and research. Journal of Marketing 54 (July): 1-15. It's still good. 1938. Printers' Ink, July, 31. Johnson, L. E. 1992. Foc