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

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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Publication Details

Journal
Accounting Perspectives
Published
2026-03-07
DOI
https://doi.org/10.1111/1911-3838.70014
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
Controls
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article

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

Stephen A. Zeff
Accounting Perspectives
Auditing, Earnings Management, Governance
article

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

Stephen A. Zeff
article en

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.

Accounting Perspectives
Rice University (US)
Good health and well-being
Openalex Percentile: Top 32%
Auditing, Earnings Management, Governance
DOISourceOpenAlex
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When an Audit Firm Was Listed as “Accounting Consultants” in a Canadian Annual Report: The Case of Imperial Tobacco Company of Canada, Limited — Stephen A. Zeff · Accounting Perspectives (2026) | TGRS Research Map | TGRS