At the dated check, the references listed below either did not resolve in
Crossref or DataCite, or carried a retraction notice. Each one is shown with the
registry record that put it there.
The 97 references without a DOI — listed, not checked
no DOI — not checkedAbbott, A. (1988), The System of Professions, University of Chicago Press, Chicago, IL.
no DOI — not checkedAccountingWeb (2000a), “Scots and Irish pull out of global qualification scheme”, available at: www.accountingweb.com.
no DOI — not checkedAccountingWeb (2000b), “Brits pull out of global qualification scheme”, available at: www.accountingweb.com.
no DOI — not checkedAccountingWeb (2001), “BDO Seidman contacts AICPA members re global credential”, available at: www.accountingweb.com.
no DOI — not checkedAlbert, S. and Whetten, D.A. (1985), “Organizational identity”, Research in Organizational Behavior, Vol. 7, pp. 263‐95.
no DOI — not checkedAICPA (1997), Overview of Assurance Services, American Institute of Certified Public Accountants, New York, NY.
no DOI — not checkedAICPA (2000a), The Cognitor Concept: Turning Knowledge into Value, American Institute of Certified Public Accountants, New York, NY.
no DOI — not checkedAICPA (2000b), Professional Standards: Volumes 1 and 2, American Institute of Certified Public Accountants, New York, NY.
no DOI — not checkedAICPA (2001a), “The XYZ global business credential: a brief summary”, available at: www.globalcredential.aicpa.org/content/info/summary.htm.
no DOI — not checkedAICPA (2001b), “Special report: the global business credential”, Journal of Accountancy, September, pp. 49‐71.
no DOI — not checkedAICPA (2002a), “AICPA members vote down bylaw amendment”, available at: www.aicpa.org/news/p010302.htm.
no DOI — not checkedAICPA (2002b), Annual Report 2001‐2002, AICPA, New York, NY.
no DOI — not checkedAnderson‐Gough, F., Grey, C. and Robson, K. (1998), Making Up Accountants, Ashgate Publishing, Brookfield, VT.
no DOI — not checkedBurrage, M., Jarausch, K. and Siegrist, H. (1990), “An actor‐based framework for the study of the professions”, in Burrage, M. and Torstendahl, R. (Eds), Professions in Theory and History, Sage Publications, Newbury Park, CA, pp. 203‐25.
no DOI — not checkedCalifornia Society of CPAs (CSCPA) (2001), “XYZ: a great debate”, California CPA, October, pp. 34‐44.
no DOI — not checkedCho, D. (2000), “Melancon explains proposed credential at chapter meeting”, The Trusted Professional, December, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedColson, R. (2001), “In the interest of the investor: an interview with Lynn Turner”, The CPA Journal, Vol. 7 No. 11, pp. 20‐9.
no DOI — not checkedCraig, J.L. Jr (1999), “AICPA Chairman for the new millennium: an interview with Robert K. Elliott”, The CPA Journal, October, pp. 40‐5.
no DOI — not checkedCraig, J.L. Jr (2000), “Moving the AICPA into the new millennium: an interview with Barry C. Melancon”, The CPA Journal, July, pp. 14‐16.
no DOI — not checkedDerber, C. and Schwartz, W.A. (1991), “New mandarins or new proletariat? Professional power at work”, in Tolbert, P.S. and Barley, S.R. (Eds), Research in the Sociology of Organizations, Vol. 8, JAI Press, Greenwich, CT, pp. 71‐96.
no DOI — not checkedDemery, P. (1997), “AICPA: racing for a new identity before it's too late”, The Practical Accountant, January, pp. 26‐34.
no DOI — not checkedDismukes, J. (2001), “XYZ forums wrap up, New York members still opposed”, The Trusted Professional, September, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedDismukes, J. and Woehlke, J. (2001), “AICPA Council defeats NYSSCPA resolution to terminate global credential”, The Trusted Professional, May, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedElectronicAccountant (2001a), “AICPA: XYZ designation is ‘inevitable’”, available at: www.electronicaccountant.com.
no DOI — not checkedElectronicAccountant (2001b), “Texas Society weighs in against global credential”, available at: www.electronicaccountant.com.
no DOI — not checkedElliott, R.K. (1997), “Assurance services opportunities: implications for academia”, Accounting Horizons, Vol. 11 No. 4, pp. 61‐74.
no DOI — not checkedElliott, R.K. (2000), “Who are we as a profession – and what must we become?”, Journal of Accountancy, February, pp. 81‐5.
no DOI — not checkedFreidson, E. (1970), Professional Dominance, Aldine, Chicago, IL.
no DOI — not checkedFreidson, E. (1994), Professionalism Reborn: Theory, Prophecy, and Policy, University of Chicago Press, Chicago, IL.
no DOI — not checkedFreidson, E. (2001), Professionalism, The Third Logic, University of Chicago Press, Chicago, IL.
no DOI — not checkedGeneral Accounting Office of the United States (GAO) (1996), The Accounting Profession – Major Issues: Progress and Concerns, General Accounting Office of the United States, Washington, DC.
no DOI — not checkedGlater, J.D. (2001), “Risking ridicule, some accountants talk of becoming ‘cognitors’”, The New York Times, April 5, pp. C1.
no DOI — not checkedGrumet, L. (2000), “A global professional credential – by whatever name – is no quick fix”, The CPA Journal, November, pp. 10.
no DOI — not checkedGrumet, L. (2001a), “Peeling away the layers of CPA2Biz”, The CPA Journal, July, pp. 9.
no DOI — not checkedGrumet, L. (2001b), “A membership at the crossroads of disenfranchisement”, The CPA Journal, May, pp. 8‐9.
no DOI — not checkedGrumet, L. (2001c), “Global credential and the law of unintended consequences”, Accounting Today, October 22‐November 4, pp. 7‐38.
no DOI — not checkedGrumet, L. (2001d), “Brilliant vision, but the wrong galaxy”, Accounting Today, May 7‐20, pp. 6‐17.
no DOI — not checkedGrumet, L. (2002), “Reading the writing on the wall: CPA2Biz? Why?”, The CPA Journal, May, pp. 9.
no DOI — not checkedHansen, M.K. (2001), “A new credential”, ABA Journal, Vol. 87, pp. 18‐19.
no DOI — not checkedHenry, D. and McNamee, M. (2003), “Bloodied and bowed: CPAs are trying to salvage some political clout. But they can't even rally behind their chief trade group”, Business Week, January 20, pp. 56.
no DOI — not checkedHuefner, R.J. (2000), “The XYZ Certification: an early analysis”, The CPA Journal, July, pp. 18‐19.
no DOI — not checkedICPAS (2001), XYZ: Action of the ICPAS Board of Directors, Illinois CPA Society, IL, available at: www.icpas.org/icpas/xyz/board‐action.htm.
no DOI — not checkedJohnson, T.J. (1972), Professions and Power, Macmillan, London.
no DOI — not checkedKatz, D.M. (2003), “Troubled times at the AICPA”, available at: CFO.com, July 1, pp. 1.
no DOI — not checkedKlein, M. (2001a), “PwC joins opposition to XYZ global credential”, Accounting Today, May 7‐20, pp. 5‐45.
no DOI — not checkedKlein, M. (2001b), “Nebraska Society, BDO Seidman veto global credential”, Accounting Today, September 24‐October 7, pp. 3‐4.
no DOI — not checkedKliegman, E.J. (2001a), “Commentary: AICPA plans are out of step with CPA community”, Accounting Today, December 18, 2000‐January 7, 2001, pp. 56‐8.
no DOI — not checkedKliegman, E.J. (2001b), “XYZ is good PR but bad for profession”, Accounting Today, October 22‐November 4, pp. 49‐50.
no DOI — not checkedLeicht, K.T. and Fennell, M.L. (2001), Professional Work: A Sociological Approach, Blackwell Publishers, Malden, MA.
no DOI — not checkedLevitt, A. (2000a), “Renewing the covenant with investors”, speech delivered at the New York University Center for Law and Business, New York, NY, May 10.
no DOI — not checkedLevitt, A. (2000b), “A profession at the crossroads”, speech delivered to the National Association of State Boards of Accountancy, Boston, MA, September 18.
no DOI — not checkedMacdonald, K.M. (1995), The Sociology of the Professions, Sage Publications, London.
no DOI — not checkedMano, R. (2001), “First CPA2Biz, now XYZ: what is next for AICPA?”, Accounting Today, October 22‐November 4, pp. 9.
no DOI — not checkedMason, E. (2000), “Short shots: http://www.melancon.bucks”, Accounting Today, July 10‐23, pp. 6.
no DOI — not checkedMason, E. (2001a), “Somebody must go”, Accounting Today, March 19‐April 1, pp. 6‐7.
no DOI — not checkedMason, E. (2001b), “A declaration of independence”, Accounting Today, October 22‐November 4, pp. 6‐39.
no DOI — not checkedMelancon, B.C. (1997), “Letter from the AICPA President: the CPA vision project”, Journal of Accountancy, August, pp. 4.
no DOI — not checkedMelancon, B.C. (1998a), “The changing strategy for the profession, the CPA and the AICPA: what this means for the education community”, Accounting Horizons, Vol. 12 No. 4, pp. 397‐406.
no DOI — not checkedMelancon, B.C. (1998b), “A path for the future”, Journal of Accountancy, February, pp. 82‐6.
no DOI — not checkedMelancon, B.C. (1998c), “Letter from the AICPA President: vision project update”, Journal of Accountancy, September, pp. 4.
no DOI — not checkedMelancon, B.C. (1999), “Letter from the AICPA President: a new initiative for accreditations”, Journal of Accountancy, February, pp. 4.
no DOI — not checkedMiller, P.B. and Bahnson, P.R. (2002a), “12 reasons to change things at the top level of the AICPA”, Accounting Today, May 20‐June 2.
no DOI — not checkedMiller, P.B. and Bahnson, P.R. (2002b), “Make that 14 reasons to change the tone at the top of the AICPA”, Accounting Today, July 8‐21.
no DOI — not checkedNYSSCPA (2000a), “Cognitor is not the answer”, The Trusted Professional, November, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedNYSSCPA (2000b), “CPAdirectory.com opposes Cognitor”, The Trusted Professional, November, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedNYSSCPA (2001a), “Cognitor lambasted by radio/TV personality”, available at: www.nysscpa.org/home/.
no DOI — not checkedNYSSCPA (2001b), “NYSSCPA Board Resolution”, available at: www.nysscpa.org/home/xyz.
no DOI — not checkedNYSSCPA (2001c), “XYZ has a new name”, available at: www.nysscpa.org/home/.
no DOI — not checkedNYSSCPA (2001d), “Speech given by NYSSCPA President opposing global credential” The Trusted Professional, May, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedNYSSCPA (2001e), “A letter to New York CPAs: save the CPA, vote ‘no’”, available at: www.nysscpa.org/.
no DOI — not checkedNewman‐Limata, N. (2001), “Stepping through the portal”, The Trusted Professional, available at: www.nysscpa.org/trustedprof/archive/0701/main.htm.
no DOI — not checkedNowicki, R.M. (2001), “Is the XYZ really your vision?”, The Trusted Professional, August, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedPalmer, J.M. (2000a), “Commentary: the AICPA portal”, The Trusted Professional, available at: www.nysscpa.org/trustedprof/archive/1200/main.htm.
no DOI — not checkedPalmer, J.M. (2000b), “Commentary: the proposed international professional designation”, The Trusted Professional, December, available at: www.nysscpa.org/trustedprof/.
no DOI — not checkedParsons, T. (1954), “The professions and social structure”, in Parsons, T. (Ed.), Essays in Sociological Theory, Free Press, Glencoe, IL, pp. 34‐49.
no DOI — not checkedParsons, T. (1960), Structure and Process in Modern Societies, Free Press, Glencoe, IL.
no DOI — not checkedPartner's Report (2001), “XYZ: amorphous brand or value enhancer? You decide”, June Partner's Report, pp. 1‐2.
no DOI — not checkedPethley, L.S. and Fremgen, R.I. (2001), “XYZ: two credentials for one profession? A case of double vision”, The CPA Journal, September, pp. 13‐15.
no DOI — not checkedPower, M. (1997a), The Audit Society: Rituals of Verification, Oxford University Press, New York, NY.
no DOI — not checkedPower, M. (2000), The Audit Implosion: Regulating Risk from the Inside, Centre for Business Performance, The Institute of Chartered Accountants in England & Wales, London.
no DOI — not checked(The) Practical Accountant (2003), “AICPA report sets credentials debate”, The Practical Accountant, May, pp. 6.
no DOI — not checkedPricewaterhouseCoopers (PwC) (2001), “Memo to PwC members of the AICPA Council”, available at: www.nysscpa.org/XYZMemoPwC.htm.
no DOI — not checkedRankin, K. (2000), “Cognitor, new POB charter headline AICPA conference”, American Banker, Vol. 14 No. 22, p. 3.
no DOI — not checkedRosedale, M. (2000), “Is the AICPA's vision prehistoric?”, The Practical Accountant, December, pp. 80.
no DOI — not checkedRosenberg, M. (2001), “Letter from Marty Rosenberg, President of the Illinois CPA Society, to the Secretary/Treasurer of the State Societies Network, Inc.”, available at: www.accountingweb.com.
no DOI — not checkedRosso, C. (2001), “Reaching critical mass: grassroots campaign stirs up debate on AICPA's proposed global credential”, California CPA, June, pp. 24‐30.
no DOI — not checkedSecurities and Exchange Commission (SEC) (2002a), “Fact sheet: the commission's proposal to modernize the rules governing the independence of the accounting profession”, available at: www.sec.gov/news/extra/audfact.htm (accessed August 27, 2002).
no DOI — not checkedSecurities and Exchange Commission (SEC) (2002b), “Fact sheet: the modernization of the rules governing the independence of the accounting profession”, available at: www.sec.gov/news/extra/faqaud.htm (accessed August 27, 2002).
no DOI — not checkedSomerville, L. (2001), “CPAs, attorneys question need for new credential”, The Business Journal, Vol. 4 No. 11, p. 35.
no DOI — not checkedTelberg, R. (2000), “Dot‐com or dot‐org? Melancon & Co. envision AICPA Inc.”, Accounting Today, May 22‐June 11, pp. 6.
no DOI — not checkedToffler, B.L. and Reingold, J. (2003), Final Accounting: Ambition, Greed, and the Fall of Arthur Andersen, Broadway Books, New York, NY.
no DOI — not checkedVan Brunt, R.T. and Steinberg, R.B. (2001), “Highlights of the 28th annual AICPA conference on SEC developments”, Insights: The Corporate and Securities Law Advisor, Vol. 15 No. 1, pp. 25‐9.
no DOI — not checkedWeber, M. (1978), Economy and Society, University of California Press, Berkeley, CA.
no DOI — not checkedWoehlke, J.A. (2000), “AICPA council approves internet portal”, The Trusted Professional, available at: www.nysscpa.org/trustedprof/archive/0600/main.htm.
no DOI — not checkedWoehlke, J.A. (2002), “Council increases AICPA dues, reviews game plan: will take up governance issues in the fall”, The Trusted Professional, available at: www.nysscpa.org/trustedprof/archive/0602/main.htm.
no DOI — not checkedWolosky, H.W. (2000), “Editor's note: missed the boat”, The Practical Accountant, April, p. 4.
no DOI — not checkedWolosky, H.W. (2001), “Editor's note: a watershed event”, The Practical Accountant, December, pp. 4.
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