Title: Honouring Professor Abe Briloff's life for Africa

Authors: Aida Sy

Addresses: Marist College, School of Management, 3399 North Road, Poughkeepsie, New York 12601, USA

Abstract: The editor of the African Journal of Accounting, Auditing and Finance honours the works of Professor Abe Briloff who passed away recently. The article has an introduction of Briloff's life to African scholars and students and decision-makers. The rest of the paper is about what Briloff wrote in his Alice in GAAP Land. In 1970s and 1980s, Briloff visited the US Congress regularly to discuss the urgent reforms in American accounting, GAAP. Abe sit down with US senators and lawmakers to educate them. He is one of the rare Professors of Accounting, to the notable exception of critical accountants, to see the problems of ENRON, WorldCom, Xeros, Vivendi, Parmelat, and Tyco. All these big corporations were involved in financial scandals, hence the Sarbanes-Oxley Act of 2002, Act of which Abe was the main author. We believe this article can be useful for Africa.

Keywords: Abe Briloff; accounting; auditing; US standards; corporate scandals; accounting firms; US Congress; Africa; GAPP; financial scandals; USA; United States.

DOI: 10.1504/AJAAF.2013.063317

African Journal of Accounting, Auditing and Finance, 2013 Vol.2 No.4, pp.277 - 298

Published online: 29 Jul 2014 *

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