A number of individuals assisted in gathering material, including Augustine Duru, Fatma Cebenoyan, and Donal Byard. We are indebted to the staff of the American Institute of Certified Public Accountants library for their assistance. We benefited from the comments of Finley Graves and other individuals who reviewed earlier versions of the manuscript. Also, we are indebted to Wilasinee Kiatapiwat, Jonathan Eckhardt, Augustine Duru, Nerissa Brown, and Donal Byard for their comments on one or more earlier drafts of this manuscript. Our thanks to James McKinney for providing a reference that led us to Wilkinson (1908). We would like to express our gratitude to Finlay Graves and Richard Brief who were instrumental in advancing this study. Our thanks also to Anthony Krzystofik for source ideas. Also, we thank Carl Gillingham, our copy-editor, Sarah Coulson, our production editor, as well as Amritpal Bangard and Yeliz Ali for their advice and efforts in bringing this manuscript to publication. Our thanks also to Isobel McLean for her work on the index.
Steve Loeb is Historian and for a number of years was Chair of the History Committee of the Maryland Association of Certified Public Accountants, Inc. and thanks that association and its staff, which over the years have supported and encouraged his history research, including this manuscript. Steve Loeb is appreciative of the outstanding research milieu of the Accounting and Information Assurance area of the Robert H. Smith