Title: The to whom and the when of the attest function

Authors: Abraham Briloff; Tony Tinker; Aida Sy

Addresses: Deceased; formerly of: Department of Accountancy, Baruch College at the City University of New York, One Bernard Baruch Way, New York, NY 10010, USA ' Department of Accountancy, Baruch College at the City University of New York, One Bernard Baruch Way, Box B12:225 New York, NY 10010, USA ' Department of Economics and Finance, Marist College, School of Management, Room LT101, 3399 North Road, Poughkeepsie, New York, 12601, USA

Abstract: This is a selection from Professor Abraham Briloff (deceased in 2014) from his book, More Debits than Credits: The Burnt Investors Guide to Financial Statements, Harper and Rowe, New York, 1976. Abraham Jacob Briloff was born on July 19, 1917, in Manhattan. His parents, Benjamin and Anna, were immigrants from Russia. His father was a butcher and his mother a seamstress. He graduated from the School of Business at the City College of New York in 1937. He taught bookkeeping in high school and taught at City College. He wrote his first book, The Effectiveness of Accounting Communication, followed by The Truth about Corporate Accounting and Unaccountable Accounting: Games Accountants Play.

Keywords: Abraham Briloff; corporations; ethics; APB; SEC; attest function; financial statements; accounting.

DOI: 10.1504/IJEA.2015.068990

International Journal of Economics and Accounting, 2015 Vol.6 No.1, pp.50 - 80

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 23 Apr 2015 *

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