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March 10, 2026Accounting Perspectives0 citations

When an Audit Firm Was Listed as “Accounting Consultants” in a Canadian Annual Report: The Case of Imperial Tobacco Company of Canada, Limited

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SZStephen A. Zeff

Key Points

  • To investigate a unique case of dual disclosure of audit firms in a Canadian company's annual report.
  • Analysis of a 1961 annual report from Imperial Tobacco Company of Canada, Limited.
  • Identification of listed roles of audit firms within the report.
  • The report uniquely listed one firm as external auditor and another as accounting consultants.
  • Such dual disclosure has not been observed before or since this instance.

Abstract

ABSTRACT This note relates a curious disclosure in a Canadian company's annual report to shareholders in 1961, in which the company listed two audit firms, one being the external auditor and the other being “accounting consultants.” As far as is known, such a dual disclosure had never before been seen and has not been seen since.

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Cite This Study

Stephen A. Zeff (2026) studied this question.

synapsesocial.com/papers/69af959570916d39fea4d4c3https://doi.org/10.1111/1911-3838.70014
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