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Enregistrement W1553431299

George Davis Bailey First Executive Partner of Touche, Niven, Bailey, and Smart (a Predecessor Firm to Deloitte Touche Tohmatsu)

2010· article· en· W1553431299 sur OpenAlexaboutno aff
Michael M. Grayson

Notice bibliographique

RevueAcademy of Accounting and Financial Studies journal · 2010
Typearticle
Langueen
DomaineBusiness, Management and Accounting
ThématiqueAuditing, Earnings Management, Governance
Établissements canadiensnon disponible
Organismes subventionnairesnon disponible
Mots-clésGeorge (robot)BachelorManagementLawHistorySociologyPolitical scienceArt historyEconomics
DOInon disponible

Résumé

récupéré en direct d'OpenAlex

ABSTRACT George D. Bailey was a practitioner who was active in the profession. He founded one of the three firms which merged, and which, with additional mergers, would become Touche Ross & Co., a predecessor firm to Deloitte Touche Tohmatsu. He served on many professional committees, including the Committee on Accounting Procedure, and was president for a year of the American Institute of Accountants (now the American Institute of Certified Public Accountants). Some of the issues he dealt with are still the subject of discussion today within the accounting profession. BIOGRAPHICAL DATA George D. Bailey was born in Sioux City, Iowa on June 6, 1 890 to Henry Moore Bailey and Mary Louise Davis Bailey. (Accounting Hall of Fame; Burns and Coffman, 1 976) His family were originally from New England, his father having attended the Sheffield Scientific School at Yale, and his mother Mt. Holyoke College. (The History Factory) He graduated from Sioux City High School in 1908. (Accounting Hall of Fame) He entered the University of Wisconsin intending to study engineering, but changed to accounting. (The History Factory) In 19 12, he graduated with a bachelor's degree from the University of Wisconsin, and joined Ernst & Ernst in Cleveland. He became a partner in 1916 and moved to Detroit. He also married in 1916. (Accounting Hall of Fame) In 1917 he first became a CPA, in Wisconsin. (Accounting Hall of Fame) In 1 922 he became the managing partner of the Detroit office of Ernst & Ernst. (The History Factory) In 1947, while he was one of the senior partners of Ernst & Ernst and still in charge of the Detroit office (Carey 1970, p. 65), he left the firm, taking the Chrysler audit and other work with him, one Ernst partner, and eleven staff people, and started his own firm, George Bailey & Company. (Accounting Hall of Fame, Deloitte & Touche, and The History Factory) However, he did not have sufficient staff to do the work (The History Factory), so on September 1 ofthat same year he combined with two other firms (Touche, Niven & Co., founded in 1900, and Allen R. Smart & Co., founded in 1927) to form Touche, Niven, Bailey & Smart, serving as chairman of the first management committee of three senior partners. (The History Factory) The combined firm had ten offices in ten cities, with thirty-three partners. (The History Factory) He was an executive partner of the firm until his retirement in 1957. (Accounting Hall of Fame) The firm forged ties with the Canadian firm of Ross, Touche and the British firm of George A. Touche. In 1960, the firm was renamed Touche, Ross, Bailey & Smart. On September 1, 1969, the name was simplified to Touche Ross & Co. (Deloitte & Touche and The History Factory) The firm is now part of Deloitte Touche Tohmatsu. LIFE SUMMARY BY OTHERS George Bailey was chairman for two years of the nominating committee for the Accounting Hall of Fame (Journal of Accountancy, March 1958, p. 8). He was elected posthumously to membership in 1968. According to a biographical sketch obtained from the Accounting Hall of Fame, He was active in numerous government, civic, and community organizations, particularly with the affairs of Michigan and the city of Detroit. He worked extensively with the federal government, largely as an unpaid advisor and consultant. Early in World War II, he participated in the formation of accounting and tax decisions in the War Department. He was consultant to the Office of Contract Settlement ( 1 944-45), the Board of Governors of the Federal Reserve System (1 95556, during its study of consumer credit regulations), and the Statistical Division of the United Nations Secretariat (1958-59). He was president, Michigan Council for Tax Research; trustee, citizens* Research Council of Michigan, and in Detroit he was president, United Community Services (1946-48); director, Board of Commerce (1945-58); and trustee, Grace Hospital, and Visiting Nurse Association. …

Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.

Comment cette classification a été obtenuedéplier

Prédiction distillée sur la base complète

Imitation des enseignants

Ni prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.

score de la tête « metaresearch » (Codex)0,001
score de la tête « metaresearch » (Gemma)0,008
Version: codex-gemma-dda1882f352aStatut de validation: machine_predicted_unvalidated
Catégories candidatesMéta-épidémiologie (sens strict)
Catégories consensuellesaucune
DomaineSignal candidat: aucune · Signal consensuel: aucune
Devis d'étudeSignal candidat: Observationnel · Signal consensuel: aucune
GenreSignal candidat: Empirique · Signal consensuel: Empirique
Score de désaccord entre enseignants0,461
Score d'incertitude au seuil1,000

Scores Codex et Gemma par catégorie

CatégorieCodexGemma
Métarecherche0,0010,008
Méta-épidémiologie (sens strict)0,0000,000
Méta-épidémiologie (sens large)0,0010,000
Bibliométrie0,0000,001
Études des sciences et des technologies0,0010,000
Communication savante0,0000,001
Science ouverte0,0000,001
Intégrité de la recherche0,0000,001
Charge utile insuffisante (le modèle a refusé de juger)0,0000,000

Scores machine (provisoires)

Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.

Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.

Tête enseignante Opus0,016
Tête enseignante GPT0,252
Écart entre enseignants0,236 · la distance entre les deux têtes enseignantes sur ce seul travail
Statut de validationscore_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découle

Classification

machine, non validée

Prédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.

Devis d'étudeObservationnel
Domainenon disponible
GenreEmpirique

Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».

En bref

Citations1
Publié2010
Routes d'admission1
Résumé présentoui

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