 Other authors and collaborators of this work were Robert Hiester Montgomery, Arthur Lowes Dickinson, William M. Lybrand of Coopers & Lybrand, Oscar E. Perrigo and Halbert Powers Gillette.Among the authorities consulted were Horace Lucian Arnold, Charles Buxton Going, Lawrence R. Dicksee, Francis W. Pixley, Charles U. Carpenter, Charles Edward Knoeppel, Harrington Emerson, Clinton Edgar Woods, Charles Ezra Sprague and Charles Waldo Haskins.A 1913 review in the "Journal of Political Economy," commented that this treatise evidently aims to give a complete review of the entire field of accounting.