Table A1.

Monographs used in constructing the accounting practice index

Author(s), yearBook titleCommissioning body
Monographs used in constructing the accounting practice index
Horace R. Brock, 1956 Petroleum accounting: accounting for geological and geophysical exploration costsNot commissioned – (USA)
An article published in the Journal of Accounting
Robert E. Waller, 1956Oil accounting: principles of oil exploration and production accounting in CanadaCommittee of Accounting and Auditing Research of the Canadian Institute of Chartered Accountants
Robert H. Irving, JR and Verden R. Draper, 1958Accounting practices in the petroleum industryNot commission – (USA)
C. Aubrey Smith and Horace R. Brock, 1959Accounting for oil and gas producers: principles, procedures and controlsNot commission – (USA)
W. B. Coutts, 1963 Accounting problems in the oil and gas industryThe Canadian Institute of Chartered Accountants – (Canada)
Stanley P. Porter, 1965Petroleum accounting practicesNot commission – (USA)
Robert Field, 1969 Financial reporting in the extractive industriesThe Accounting Principle Board – (USA)
Roy Lourens and Susan Henderson, 1972Financial reporting in the extractive industries: an Australian surveyAustralian Society of Accountants – (Australia)
Accounting Principle Board (APB), 1972Public hearing on accounting and reporting practices in the petroleum industryAPB – USA
John H. Myers, 1974Full cost vs successful efforts in petroleum accountingAd Hoc Committee (petroleum companies) on Full Cost Accounting – (USA)
Rebecca A. Gallun
Charlotte J. Wright
Linda M. Nichols
John W. Stevenson, 2001
Fundamentals of oil and gas accountingNot commission – (USA)
IFRS 6
Keith Alfredson et al., 2009; PWC, 2017 
Financial reporting in the oil and gas industry: international financial reporting standardsNot commission – IFRS
Source: Created by authors

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