Statement by William A. Paton.
回应了对《公司会计标准导论》一书的评论，作者佩顿表示满意有机会审阅评论草稿，并说明该书在经历延迟和批评后于1940年由美国会计学会执行委员会出版，他认为自己和利特尔顿的工作值得称赞。
Abstract This article responds to a review of the book, An Introduction to Corporate Accounting Standards, by W. A. Paton and A. C. Littleton. Paton was pleased to have the opportunity to examine a draft of Professor Yuri Ojiri's review of the book. Before the book was published, there was some delay, some criticism, but no substantial changes were made. After those situations, the executive committee of the American Accounting Association decided to publish the book in 1940. Under the conditions prevailed, Paton feels that he and Littleton did a creditable job.