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The Dockery Commission: Federal Government Accountability and the Origins of American Public Accounting

Sat, April 29, 9:05 to 10:45am, Hilton Miami Downtown, TBA

Abstract

The origins of domestic public accounting in the United States and the influence of early public accounting leaders on the operations of the Executive Branch of the Federal Government in the late 19th century are explained in this paper. The Dockery Commission, long identified as a catalyst in establishing federal government accountability, was not only the incidence of the meeting of the founding partners of what would become the first major U.S. domestic CPA firm, Haskins & Sells. It was also the first use of public accountants by the U. S. government for what is today called an operational audit (value-for-money audit), rather than a financial audit. Thus one of the largest professional audit firms in the world was founded because of the founding partners' meeting during a successful unique operational audit of the federal government.

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