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The David W. Fentress Family Letters, 1856-1969
No full textTranscript of a letter by an unidentified author to David Fentress regarding sharing federal newspapers and the banning of federal newspapers in some areas. The author passes on the news of the war including the destruction of the Federal merchantmen by the Confederate fleet. He passes along world news: Russia preparing to go to War with Europe and how that could negatively affect the Confederacy. There is also speculation on the future of the war
The David W. Fentress Family Letters, 1856-1969
No full textTranscript of a letter by an unidentified author to David Fentress regarding sharing federal newspapers and the banning of federal newspapers in some areas. The author passes on the news of the war including the destruction of the Federal merchantmen by the Confederate fleet. He passes along world news: Russia preparing to go to War with Europe and how that could negatively affect the Confederacy. There is also speculation on the future of the war
Auditor independence
No full textThe concept and notion of auditor independence has been of key importance to the audit profession, and to the variety of stakeholders who rely upon the work of auditors, for more than one hundred and fifty years. This contribution seeks to bring forward a number of the issues which underpin the concept together with a brief review both of recent regulatory developments and empirical evidence which seeks to consider whether auditors are in fact independent in practice.At one level the economic dependence of auditors on clients on whose financial statements they are providing an opinion suggests a prima facie lack of independence. Beyond this however there are perhaps wider and more subtle issues as to the manner in which auditors obtain, collate and evaluate the information which they rely upon to come to their opinion – sometimes termed epistemological independence – and, to an extent interlinked, the range and variety of behavioural, cultural and judgemental biases which may act to impact on that opinion.There are however a range of factors which act to constrain auditors from behaving in a non-independent manner. These include the professional training of auditors, the significant adverse economic out-turns which may result from the provision of an inappropriate audit opinion, and the range of regulatory review and indeed sanctions – including those relating to corporate governance – which seek to ensure that auditors do carry out their work and make their judgements in an independent manner.The nature of regulatory and governance change at both national and supra-national levels in recent years is reviewed briefly as is the quite extensive, albeit rather mixed, empirical evidence as to the nature of auditor independence. This empirical evidence focuses on both stakeholder perceptions and also attempts to link aspects of independence with both client reporting behaviour and actual auditor judgements. The reader is directed to references which allow this literature to be explored in greater depth<br/
Semple Cochrane - Excalibur within a Scottish setting or the limitations of audit?
No full textThe paper outlines accounting irregularities which led to the near collapse of Semple Cochrane, one of last cases brought before a Tribunal under the aegis of the United Kingdom’s Joint Disciplinary Scheme. The accounting issues at stake provide a backdrop to an exploration of the role of the external auditors within corporate governance, the notion of expertise within the accounting profession, and possible limitations on what auditors can, and cannot, achieve, issues which remain at the centre of discussion on the role and value of audit
Portrait of author David Foster at the National Library of Australia, Canberra, 8 June 2011 /
No full textTitle from acquisitions documentation.; Part of the collection: Portraits of author David Foster at the National Library of Australia, Canberra, 8 June 2011.; Acquired in digital format; access copy available online.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
Author David Foster with academic Jeff Doyle at the National Library of Australia, Canberra, 8 June 2011 /
No full textTitle from acquisitions documentation.; Part of the collection: Portraits of author David Foster at the National Library of Australia, Canberra, 8 June 2011.; Acquired in digital format; access copy available online.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
Author David Foster and academic Jeff Doyle at the National Library of Australia, Canberra, 8 June 2011 /
No full textTitle from acquisitions documentation.; Part of the collection: Portraits of author David Foster at the National Library of Australia, Canberra, 8 June 2011.; Acquired in digital format; access copy available online.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
David Braithwaite at White Waltham Steam Fair
No full textDavid Braithwaite, fairground enthusiast and author photographed at White Waltham Steam Fair, August 1964
David Zimmer Christmas letter
No full textThis Christmas letter written November 30, 1999, by David Zimmer is titled "Season's Greetings from the last of the Red-Hot-Santas!" It features an illustration of Santa Claus with a guitar, and a summary of Zimmer's year.
David Zimmer (1929-2005) was born in Harrisburg, Ohio. He enlisted in the U.S. Army and served for two years during the Korean War at the Brooke Army Medical Center in San Antonio, where he performed in drag for wounded soldiers. After the war, he returned to Ohio. Zimmer performed as Dolly Divine, a name inspired by the song "Hello Dolly." In 1964, he established the Berwick Ball with Orn Huntington, another important early gay activist in Central Ohio. The Ball began as a formal Halloween costume ball that provided a safe space to gather and enjoy drag shows for the gay community each year; over the years, it grew into an annual Halloween tradition and an important fundraiser for the AIDS movement and other charities. During the 1970s, Zimmer was also known for hosting lavish parties at his Harrisburg home. In 1989, he moved to the German Village area of Columbus where he remained active in the community. During the 1990s, Zimmer continued to perform in and out of drag and commissioned costume designer Dick Frank to make elaborate outfits. Zimmer worked for Huntington National Bank for 39 years and was a member of the Harrisburg United Methodist Church, Veterans of Foreign Wars and the German Village Society
David Zimmer Christmas letter
No full textThis Christmas letter was written December 7, 2004, by David Zimmer. It features a small illustration of Santa Claus, a summary of Zimmer's year, and a clipping from the Village Crier recognizing his 75th birthday celebration.
David Zimmer (1929-2005) was born in Harrisburg, Ohio. He enlisted in the U.S. Army and served for two years during the Korean War at the Brooke Army Medical Center in San Antonio, where he performed in drag for wounded soldiers. After the war, he returned to Ohio. Zimmer performed as Dolly Divine, a name inspired by the song "Hello Dolly." In 1964, he established the Berwick Ball with Orn Huntington, another important early gay activist in Central Ohio. The Ball began as a formal Halloween costume ball that provided a safe space to gather and enjoy drag shows for the gay community each year; over the years, it grew into an annual Halloween tradition and an important fundraiser for the AIDS movement and other charities. During the 1970s, Zimmer was also known for hosting lavish parties at his Harrisburg home. In 1989, he moved to the German Village area of Columbus where he remained active in the community. During the 1990s, Zimmer continued to perform in and out of drag and commissioned costume designer Dick Frank to make elaborate outfits. Zimmer worked for Huntington National Bank for 39 years and was a member of the Harrisburg United Methodist Church, Veterans of Foreign Wars and the German Village Society
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