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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 Perspectives2026https://doi.org/10.1111/1911-3838.70014article
ABDC B
Weight
0.50

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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https://doi.org/https://doi.org/10.1111/1911-3838.70014

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@article{stephen2026,
  title        = {{When an Audit Firm Was Listed as “Accounting Consultants” in a Canadian Annual Report: The Case of Imperial Tobacco Company of Canada, Limited}},
  author       = {Stephen A. Zeff},
  journal      = {Accounting Perspectives},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/1911-3838.70014},
}

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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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.