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Accounting and Auditing Research Tools and Strategies 9th Edition Weirich Solutions Manual Full Chapter PDF
Accounting and Auditing Research Tools and Strategies 9th Edition Weirich Solutions Manual Full Chapter PDF
CHAPTER 6
OTHER RESEACH DATABASES AND TOOLS
Discussion Questions
1.CCH’s Accounting Research Manager includes accounting and auditing information, as well as
SEC materials, and separate libraries for governmental and internal control sources. Specific
libraries that are included vary depending upon one’s subscription.
3.Example of the advantages of S&P’s Capital IQ can include researching many private
companies or acquring bond information.
4.Use Mergent Online when seeking industry comparisons, researching foreign companies, or
when it’s the best available financial research database.
5.The Thomson database covers over 90% of the world’s stock market value and includes
records for more than 30,000 active companies representing over 50 countries.
6.The Audit Analytics database provides detailed research on over 150,000 active audits and
more than 10,000 accounting firms. Accounting firms can use the database by creating a peer
group of prospective clients, benchmarking their periodic disclosures, monitoring the peer
group for major events, creating comprehensive due diligence reports, or tracking the
business relationships of potential clients.
7. Use the Factiva database when looking for business and financial information.
8. Hoovers Online is distinguishable from other databases which provide corporate information
by seeking to provide objective information, instead of relying on what a company’s
corporate staff might issue.
10. Conducting international business research is assisted by going to the website GlobalEDGE. Its Reference Desk
has a Global Resource Directory which organizes research categories by Multi-Country, Statistical Data
Sources, Rankings, Organizations, and Publications.
11. The Guidestar database provides access to federal tax returns of almost 2 million tax-exempt organizations.
12. Before hiring a local construction company to remodel one’s house, one should acquire data
about that company having problems from various databases. The most important database to
Weirich, Accounting & Auditing Research, 9th Edition
check is PACER to determine what legal activities the company has had in either bankruptcy
court or federal court. Additionally, a state court database is likely to exist, although it might
provide only skeleton advice. The state might also have a database related to complaints
against contractors. Because settlements might involve withdrawing the complaint, this
database is probably not as reliable as legal databases.
13. Financial ratios found in Nexis Uni® database are found by selecting Companies and then
Company Dossier. Search for the particular company of interest. A snapshot of the company
appears, but more information, such as the financial ratios are accessible by selecting
financial information on the left side of the screen. Scroll down after the presentation of the
financial statements to view the ratios.
14. Nexis Uni® database provides only a small subset of information compared to the Lexis
Advance database.
15. Advantages of using a new emerging legal database include using new technologies, such as
various data analytic abilities in the database. Disadvantages include the possibility that an
emerging database is discontinued because it is bought out or not as extensive as other
databases.
EXERCISES
1. The FASAB’s exposure drafts are presented at its website under the tab for board activities,
documents for comment. Exposures drafts are issued for public comment on proposed new
accounting standards. Available exposure drafts are posted on the FASAB.gov website in
2017, includes one on the topic of Budget and Accrual Reconciliation.
2. GASB Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for
State and Local Governments issued in 2015, reduced the GAAP hierarchy to two categories
of authoritative GAAP. Previously, four categories existed under GASB Statement 55, The
Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
issued in 2009. Because the FASB and GASB have a common parent organization, pressure
existed for GASB to codify the sources of accounting and make the accounting sources either
authoritative or non-authoritative, similar to the type of change enacted by the FASB in 2009.
3. FASB ASC 815 provides accounting standards on derivatives and hedging. ASC 815-10-00
provides references and links to the related Accounting Standards Updates (ASUs) for
accounting for derivatives and other subtopics. For example, ASU 2016-06 issued in March
2016 discusses the updates on contingent put and call options in debt instruments.
NOTE: Most accounting students can access the academic view of the FASB’s “Accounting
Standards Codification” by going to http://aaahq.org/FASB/Access.cfm. One finds the
answer either by drilling down in the Codification, using an advanced keyword search on
unfunded pensions, or researching archieved GAAP and then using the cross-reference in the
Codification. Using the drill down approach, one selects expenses, compensation, retirement
Weirich, Accounting & Auditing Research, 9th Edition
benefits, pensions. Using the advanced search in the upper right of the Codification’s screen
search for all key words in the phrase phrase “unfunded pension,” rather than the exact
phrase.
4. Walmart’s gross profit margin increased from 24.8% in 2015 to 25.6% in 2017, according to
S&P’s database. However, EBITDA, EBIT, and net income were decreasing every year.
Although Walmart remained profitable, it was not as profitable as it was in 2015.
Databases with ratio analysis of company financial statements include Mergent Online,
Standard & Poor’s Capital IQ, LexisNexis Academic, and Morningstar. Walmart’s ratio
analysis (ROA, ROE, and ROI) decreased from 2015 to 2017. ROA indicates how
effectively assets are being used to produce profit. ROE indicates how effectively the
stockholders’ investment is being used to produce profit. ROI is annualized income
expressed as a percentage of average invested capital. Current ratio is the current assets
divided by current liabilities.
5. Alexander & Baldwin operates primarily as a real estate company. But its major operations
also include Transportation and Agribusiness. The company is engaged in ocean freight
transportation, property development and management in Hawaii and on the U.S. mainland,
and producing sugar cane and coffee in Hawaii. Competitors found in a database will depend
on the database used. Those listed could include Barnwell Industries and Castle & Cooke.
NOTE: The competitors are usually not divided by different major lines of business.
6. The largest financial fraud discovered in the first half of 2016 was Logitech International
agreed to pay a $7.5 million penalty for fraudulently inflating its fiscal year 2011 financial
results to meet earnings guidance and committing other accounting-related violations during
a five-year period. NOTE: Students will probably have different answers for a case involving
cyber fraud, such as the SEC “announced fraud charges against 11 former executives and
board members at Superior Bank and its holding company involved in various schemes to
conceal the extent of loan losses as the bank was faltering in the wake of the financial crisis.”
Students often use a Google search on the internet or sometimes use an article index
database, such as ABI/Inform, to find the fraud. Encourage the students to use commercial
databases to search through leading professional sources, such as The Wall Street Journal.
7. The Mergent Online database provides several useful financial ratios, such as the profitability
ratios, liquidity ratios, ratio for debt management and asset management,
as well as cash flow per share and book value per share data. Different subscriptions to
Mergent Online may include more ratios. On the other hand, S&P Capital 1Q provides not
Weirich, Accounting & Auditing Research, 9th Edition
only the same financial ratios Mergent Online provided but also a much more detail ratios
and other helpful financial ratios such as the growth over prior year. However, Mergent
Online database is easier to read and it provides 15 years of financial ratios where S&P
Capital 1Q only provides up to 5 years.
8. From profitability ratios generated by Mergent Online for Wells Fargo for the 5-year period
from 2012 to 2016, Wells Fargo’s profitability has a continuous decrease in return on asset
and return on equity. As a result, Wells Fargo’s efficiency in use of its assets is slower from
year to year. Since 2015, Wells Fargo’s profitability dropped and its debt to equity increased
from 1.03 to 1.28, where cash flow per share dropped from 2.88 to 0.03, therefore; the
company is financing mostly through debts and the use of assets is not as efficient as in 2015.
The following ratios are from Mergent Online. Wells Fargo’s operational and financial
indicators improved from 2008 to 2012 as the U.S. economy and stock market recovered
from the most serious financial crisis since the Great Depression of the 1930s.
9. In 2003 19 year-old Elizabeth Holmes founded Theranos. The company operated as a blood-
testing business. It was valued at $9 billion at that time as a privately held company not
traded on any stock exchange. However, in October 2015, The Wall Street Journal published
an investigation of Theranos claiming the company wasn’t using its own blood analysis
machines to do many of the tests and not all lab test results were accurate. Since then, several
executives left the company and the board of directors was reworked. In July 2016, the
company was banned by the federal regulators from owning or operating a medical
laboratory for at least two years and could no longer continue operating its California lab. In
October 2016, Theranos laid off 340 employees and exited the business of running a
laboratory. See Mathew Herper, “The Decline and Fall of Elizabeth Holmes and Theranos,”
Forbes, Oct. 8, 2016.
The SEC website with its EDGAR database provides various financial reports and it required
several clicks to get to the IBM’s 10-K. It is not always easy to find the notes to financial
statements or a specific part of the financial statements due to its length as a single web page
in the actual 10-K. The interactive data page provides a sidebar with headings for different
parts, so using it is much easier to locate the first footnote.
Weirich, Accounting & Auditing Research, 9th Edition
Students might use “last10k.com” as a commercial database to locate IBM’s first footnote in
its 10-K annual report for 2016. This website provides a quick search tool for any company’s
10-K annual report for the last 10 years, and allows a user to locate any parts of the 10-K
with a drop-down list.
Advantages of commercial databases over the SEC’s EDGAR database are most noticeable
in providing ratios and analysis. The SEC’s EDGAR database provides only the raw financial
statements. However, disadvantages of commercial databases include that they often do not
provide all of the information from the SEC filings by the company. For example, most
commercial databases will not provide footnotes or other non-financial information contained
in the 10K filing.
11. Journal of Accountancy, published by the AICPA, has many articles using the keyword
"derivatives.” One example was written by Tysiac, K. (2016). “FASB Proposal Would
Improve Hedge Accounting, AICPA Committee Says.” Journal of Accountancy. The article
explained that the FASB issued a Proposed Accounting Standards Update on ASC 815 in
order to simplify and improve the current hedge accounting model.
12. Chevron’s annual report (10-K) filed with the SEC describes include some discussions
relating to the company’s environmental liability, such as in the discussion of legal
proceedings. Federal laws in the United States affecting environmental liability disclosure
include the Clean Air Act Amendments of 1990; the Environmental Response,
Compensation, and Liability Act of 1980; and the Conservation and Recovery Act of 1976. A
google search can find a list of archived GAAP on the accounting for environmental
liabilities. This includes SFAS No. 5, Accounting and Reporting for Loss Contingencies,
SEC Staff Accounting Bulletin 92, regarding “accounting and disclosure obligations for
contingent environmental liabilities.” Also, FIN 14, Reasonable Estimation of the Amount of
a Loss, and AICPA SOP 96-1, Environmental Remediation Liabilities are relevant
authorities.
13. The Blackstone Group’s stock price in 2016 ranged from just under $23 to more than $29.
Information on the Blackstone Group was more readily available than most private equity
firms because this Limited Partnership is publicly traded on the NYSE.
According to Bloomberg, Blackstone had a fund which lost 15 percent in the January to June
period in 2016 and the fund was closed after it lost 24% in 2016. Information on this private
equity firm is more readily available than information for most private equity firms is
because Blackstone’s private equity business is one of the largest private equity firms with
over $100 billion in assets under management.
14. Uber, originally known as UberCab, was founded in 2009 as a black-car service. It became
popular by offering affordably priced ride services and allowing users to request rides via
their smartphone. Uber began service in 2010 in San Francisco.
Weirich, Accounting & Auditing Research, 9th Edition
Uber’s business model was based on the ideas of a tech company having drivers as
independent contractors. However, lawsuits against Uber, particularly in California and
Massachusetts called into question whether Uber drivers are really employees. Thus, Uber
might have to pay additional costs such as employee benefits, minimum wage, overtime,
their share of state and local payroll taxes, workers compensation, etc. Uber paid $100
million to settle the California and Massachusetts lawsuits in 2016. The company was
allowed to continue classifying drivers as independent contractors but it had to provide
additional protections for its drivers.
Other legal issues arose as Uber’s rapid expansion resulted in disregard for various state and
local laws. Uber doesn’t require background checks like taxi services and some Uber
contractors have been charged with sexually assaulting customers and various other torts so
there is additional concern regarding Uber’s liability for its drivers. In 2017, Uber was sued
by Alphabet (parent company of Google) for allegedly stealing self-driving technology. In
January, the company paid $20 million to settle a trade commission lawsuit.
15. State Farm Group insurance is a private company, owned by policyholders who purchase
insurance. Therefore, there is minimal financial information available on the EDGAR
database. However, databases on private companies such as one by S&P, provide financial
information for State Farm Group. State Farm Group’s ROA and Return on Capital declined
from 2012 to 2015, however, ROE was up from 2012. While Gross Margin has varied
minimally over that time period, net income margin has varied more dramatically going from
nearly 5% in 2012 and 2013 to only 2.6% in 2014 back to 5% in 2015.
State Farm’s company website shows results for different segments. State Farm’s property-
casualty (P-C) companies and breaks results down by segments such as auto, homeowner,
life, bank and mutual funds. For example, property-casualty showed total revenue increased
by .5% from 2015 to 2016, as it was $75.7 billion in 2015 and $76.1 billion in 2016. Results
for underwriting losses included $2.1 billion in 2015 and $5.5 billion in 2016, therefore
underwriting losses increased by 62%. The underwriting losses were offset by investment
income of $4 billion in 2015 or $4.4 billion in 2016, therefore investment income increased
by 10%. Overall, the property-casualty companies showed net income of $0.4 billion in
2016, compared to $6.2 billion in 2015, a decrease of approximately 93%. This was partially
due to realized capital gains from corporate mergers in 2015. The company’s website also
showed mini-annual reports, which are only one page of summarized results.
16. Yahoo’s growth rate from 2015 to its sale to Verizon in 2016 declined as trends in
technology changed. During the first half of 2013, however, Yahoo stock outperformed the
market.
Verizon planned to buy Yahoo! for approximately $4.8 billion in July 2016, in December
2016 Verizon wanted to change the terms of the acquisition due to Yahoo!’s data breach.
Growth rate perspectives can arise from a variety of factors such as revenue, net income, EPS
using S&P’s database. Revenue growth increased in 2015 by 7.6%, however it was negative
prior to 2015, and it also increase 4% during 2016. However, gross profit growth and
EBITDA growth was negative in 2015 and 2016.
Weirich, Accounting & Auditing Research, 9th Edition
On January 1, 2015, Yahoo had a stock price of $50.17, which shifted dramatically over the
next year reaching lows in the mid $20 range and ultimately was $38.85 around the
acquisition date announcement; therefore, there was a decline in the stock price of 22%.
There were a variety of reasons for the decline in stock price including significant declines in
EPS and declines in net income, profit margin, ROA and ROE over the period. Additionally,
Yahoo underperformed compared to competitors in revenue growth, debt to equity and net
profit margin. However, the sale yielded a higher stock price.
17. An analyst’s note on Ford Motor Company provided in S&P’s database, written by Efraim
Levy, recommended buying Ford Motor Company stock on March 25, 2017, when the price
was $11.42 and the 12-month target price was $14.00. The analyst’s report covers valuation,
risk, management and stewardship, and financial health. Thus, the report summarized Ford
Motor Company’s business, financial information, industry outlook, and analyst
recommendations. Interestingly, the report indicated future declines in revenue and profits
are expected due to industry factors including Brexit’s influence on demand and various
internal factors. After the company was selected, click on a Research option in the left-hand
column to find analyst reports. NOTE: Students may have various answers to this question,
depending on the database and analyst report used.
18. This question asks students to identify the accounting and business databases at their
university’s particular library. Students are asked to prepare a few PowerPoint slides to
explain and illustrate one such database.
19. GAAP Concept Statement No. 5 is Recognition and Measurement in Financial Statements of
Business Enterprises. The purpose of financial reporting is to communicate information to
those outside an entity. It addresses criteria for an items’ recognition in financial statements
and or notes and the objective of financial reporting. The Concept Statement was last
modified in 2008.
20. AICPA’s Audit and Accounting Manual is found at HF5667. This manual details advice and
provides examples for performing an audit. AICPA reference books are accessible in the
AICPA’s online subscription database or for purchase at the AICPA Store.
22. SFFAS No. 49 discusses disclosure requirements for public-private partnerships. It was
issued on April 27, 2016 and is effective for the period beginning after September 30, 2018.
The purpose of the statement is to establish principles regarding public-private partnerships
(P3) disclosure requirements in general-purpose federal financial reports. Essentially the
statement helps users identify if a transaction is a P3 arrangement and then it explains the
applicable disclosures.
23. Music industry is a broad term; it is not specifically identified as an industry in many
databases. In 2017, Wikipedia identified the three largest companies in the music industry as
(1) Universal Music Group, (2) Sony Music Entertainment, and (3) Warner Music Group.
The student’s specific answer is not as important as the student discussing their search
process.
The music industry consists of several different industries, such as the digital music recorder
industry. Market cap measures size of a company by the number of shares outstanding
multiplied by the stock price per share. As of 2016, the largest market caps in this industry
are for Focusrite Plc, Hanpin Electron Co. Ltd., and YaHorng Electronic Co. Ltd. According
to S&P, YaHorng had the highest revenues in 2016, but the company had a lower market
cap. Focusrite had the lowest revenues but the highest market cap. Focusrite and Hanpin have
experienced revenue and net income growth over the five preceding years; however,
YaHorng had seen revenue declines.
24. The North American Industry Classification System (NAICS) Code for property and casualty
insurance is 524126. after googling for NAICS codes and using the WebSite
www.census.gov/eos/www/naics, the Code is found by drilling down on finance and
insurance.
25. Students must access an overview of the Korean company Samsung’s products and then
explain the significance of its Galaxy Note 7 line of products. The Galaxy Note 7 was
discontinued due to customer safety concerns regarding the device overheating and
exploding. Customers were encouraged to backup their data, switch off their device, and
replace the device. Samsung product information and information regarding Galaxy Note 7 is
available on Samsung’s website. Databases can then help find relevant articles on the
problem.
26. The GlobalEDGE resource desk has several international business resources recommended
including statistical sources, such as:
Weirich, Accounting & Auditing Research, 9th Edition
Many international business resources are recommended in GlobalEDGE. Under the tab for
Reference Desk is a resource directory. The student should list three international business
resources recommended for statistical sources, such as a searchable statistical database
provided by the United Nations Statistics division.
Legal Databases
27. Students might find several different answers of finding a recent article from the Journal of
Accountancy that discusses “money laundering,” such as one in 2016 entitled “U.S. Anti-
Money Laundering Regulations Well-Developed, Analysis Finds.”
Often, articles with the search term in the title may provide the most relevant articles, but one
should check more recent articles with slightly different names to remain current with the
topic. Using ABI/Inform Global, a recent article is entitled “What CPAs Need to Know
About Organized Crime,” R. A. Wolverton (2012). Many “News digests” in the Journal of
Accountancy mention the concept of “money laundering.” A few articles have the term
money laundering in the title, such as “Money Laundering: Ring Around the White Collar,”
written by J. Wells, 2003 and “The CPA's Role in Fighting Money Laundering,” written by
Abel and Gerson in 2001.
28. One can go to the SEC website page for Accounting and Auditing Enforcement Releases
(AAER) and search for documents containing the term “fraud.” Two recent Accounting and
Auditing Enforcement Releases (AAER) that address revenue recognition are:
1. AAER No. 3860 from February 24, 2017 (discussing a CPA firm which failed to
follow PCAOB or GAAS standards in conducting its audits).
2. AAER No. 3814 from October 18, 2016 (discussing an oil and gas company that
fraudulently reported tax expense where the auditors failed to perform required
audit procedures which would have uncovered the fraud).
29. The SEC brought a civil action against Samuel and Charles Wyly alleging various securities
law violations. The Wyly brothers established a group of offshore trusts and subsidiaries to
trade shares of public companies, of which a Wyly was on the board, and failed to disclose
their ownership of the companies. The jury issued a verdict on 9 out of the 10 claims,
including securities fraud under section 10(b) of the 1934 act and 17(a) of the 1933 act and
several other violations. Therefore, the Wyly brothers had to disgorge their trading profits
connected with the violations.
30. Using data analytics, auditors can examine larger external data sets much faster than
previously. Recent advances have improved the interfaces between the client and auditor data
systems and improved various interfaces that facilitate data extraction. Now during the risk
assessment stage of an audit, data is analyzed for understanding processes and controls.
Many analyses are applied more widely. For example, risks highlighted might enable
Weirich, Accounting & Auditing Research, 9th Edition
auditors to drill down in further detail as part of an audit’s substantive testing. See ICEAW,
Data Analytics for External Auditors: International Auditing Perspectives, part of the
International Auditing perspective series, 2016.
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an organ point. In his eighth sonata he attempted to write a duo in
polyphonic style for one violin, writing it out on two staves. This work
is of little importance to us, aside from the fact that he sought
originality in changing the tuning of the violin from to and
sometimes to . This kind of modified tuning, however, was not his
invention, for we know that Johann Fischer, a composer and violinist
in the same century, also attempted to write for differently tuned
violins.
Our review of the violin music of the seventeenth century would not
be complete without mention of the compositions for violin by non-
violinist composers, such as, for instance, Henry Purcell (1658-
1695). Purcell imitated G. B. Vitali, and perhaps also other
contemporary Italian composers, to whom, however, he was superior
in originality, in vigor, in genuine inspiration and in a certain
emotional quality. His violin compositions did not accentuate
technique, since he himself was not a violinist. Concerning the
sonatas of John Jenkins (1600), Dr. Burney remarks: ‘Though written
professedly in the Italian style, he could hardly have been familiar
with the early Italian compositions of the same order, and though he
had been, he would not be deprived of praise on the score of
originality, his musical knowledge being quite equal if not superior to
the composers for the violin at that time in Italy.’ Among French
composers we may single out Jean-Baptiste Lully (1633-1687),
leader of the famous band of petit violins at the court of Louis XIV—
the first large stringed orchestra. Lully studied the capacity of the
instrument and tried to write in an idiomatic style, but on the whole
he did not contribute much to the progress of violin music.
The appearance of a great number of violinist-composers in the
seventeenth century indicates that the use of the violin was almost
general at musical affairs of the time. In Coriat’s ‘Crudities’ the author
speaks of hearing an ensemble in which ‘the music of a treble viol
was so excellent that no one could surpass it.’ He continues:
‘Sometimes sixteen played together, sometimes ten, or different
instruments, a cornet and a treble viol. Of these treble viols I heard
three whereof each was so good, especially one that I observed
above the rest, that I never heard the like before.’ Pepys (1660)
made references to the viol in his Diary: ‘I have played on my viol
and I took much pleasure to have the neighbors come forth into the
yard to hear me.’ Many other references in literary works of the time
attest the increasing popularity and the appealing qualities of the
instrument.
E. K.
FOOTNOTES:
[42] Cf. Vol. VIII, Chap. I.
[44] The various ‘positions’ in violin playing indicate the positions which the left
hand occupies in reaching the different parts of the fingerboard. The first position
is that in which the thumb and first finger are at the extreme end of the
instrument's ‘neck.’ With the usual tuning the compass controlled by the first
position is from a to b".
[45] Leopold Mozart (father of Wolfgang Amadeus) referred to it in his method for
the violin (1758) and sharply condemned it. ‘Some teachers,’ he remarked, ‘in their
desire to help pupils, label the names of tones upon the fingerboard or make
marks upon it by scratching. All these devices are useless, because the pupil who
is musically talented finds the notes without such aid, and persons who are not
thus inclined should learn how to handle the ax instead of the bow.’
I
Corelli’s opus 5 was published in Rome in 1700. The four earlier
opera and the concerti grossi of 1712 occupy a place in the
development of chamber and symphonic music. The opus 5 may be
taken as the solid foundation of violin music, that is music for a
single violin with accompaniment. It consists of twelve solo sonatas,
with figured bass for harpsichord, 'cello, or theorbo. The first six of
these are similar in spirit to the sonate da chiesa. They are generally
serious in treatment. The other six correspond to the sonate da
camera. Five of them are made up of dance movements in the style
of a suite, though the order is irregular, and here and there the dance
name is not written in the score. The last consists of variations on a
melody known as La folia. The melody is very old. The sarabande
rhythm suggests an origin in connection with some sort of Spanish
dance; and in a series of Spanish dances published in 1623 there is
a Follie. Also the French clavecinist d’Anglebert wrote a series of
variations which he published in his set of clavecin pieces (1689) as
Folies d’Espagne. It is very doubtful that this melody, of which Corelli
and Vivaldi as well made use, was composed by G. B. Farinelli,
though in England it was known as ‘Farinelli’s Ground.’ Rather it is
one of the old popular songs, such as La romanesca, which
composers employed as a basso ostinato in sets of divisions or
variations, very much like a Chaconne or a Passacaglia.
The treatment of the violin in these twelve sonatas has, and well may
have, served as a model during the years which have passed since
they were written. Music cannot be conceived more fitting to the
instrument. It is true that none calls for brilliant virtuosity. Corelli
never goes beyond the third position; but within this limit no effect in
sonority or delicacy has been neglected.
In the second six, on the other hand, the violin is not called upon to
carry more than one part. The style is consequently lighter, and on
the whole more brilliant. The rhythmical elements of the dances are
brought out prominently, and here Corelli shows himself no less a
master. Take for example the allemande in the eighth sonata (E
minor), or the gavotte in the tenth (F major).
II
From the time of Corelli to the time of Paganini there was an
unbroken line of Italian violinists most of whom were composers. The
violin was second only to the voice in the love of the Italians, which,
it must not be forgotten, was, during the eighteenth century, the love
of all Europe. The violinists rose to highest favor much as the great
opera singers, but unlike the singers, composed their own music.
This under their hands might move thousands to rapture, and still
may work upon a crowd through a great player. Such is the power of
the violin. But as a matter of fact most of this music has been
allowed to sink out of sight, and the names of most of these
composers have remained but the names of performers. With only a
few are definite characteristics associated.
Among these whose activities fell within the first half of the century
are two pupils of Corelli, Francesco Geminiani (1667-1762) and
Pietro Locatelli (1693-1764). From 1714 Geminiani lived, with the
exception of five or six years in Paris, in London and Ireland. He was
highly respected as a teacher, and his book, ‘The Art of Playing on
the Violin,’ is the first complete violin method. This was published
first anonymously in 1731, but later went through many editions and
was translated into French and German, and established
Geminiani’s fame as the greatest of teachers. Besides this he wrote
other works, on harmony, memory, good taste, and other subjects,
founded a school for the guitar, and composed sonatas and
concertos for violin, trios, quartets, and even clavecin pieces.
Some time before 1717 Veracini was for two years in London, where
he played violin solos between the acts at the Italian opera, as was
the custom not only in England but in the continental countries as
well. After this he was for some years in Dresden and in Prague. In
1736 he came back to London, but Geminiani was then at the height
of his fame. Veracini could make little of his gifts there and
consequently went to Pisa, near where he died. During his lifetime
he published twelve sonatas for violin and figured bass. After his
death symphonies and concertos were found in manuscript. One of
the sonatas was republished by David, and one in B minor is
included in the series of Kammer-Sonaten previously mentioned.
The final rondo of this is exceedingly lively and brilliant, with a
cadenza in modern style.
Other names of this period are Somis (1676-1763), Ruggeri and
Giuseppe Valentini. Somis was a pupil of Corelli’s, and in turn the
teacher of Pugnani, who was the teacher of Viotti, the founder of the
modern school of violin playing.
Two of the most famous violinists of the latter half of the century,
Felice Giardini and Gaëtano Pugnani, received their training in Turin
under Somis, the pupil of Corelli, who is commonly accepted as the
founder of a distinct Piedmont school. Giardini settled in London
about the middle of the century, after wanderings in Italy and
Germany; and here endured a changing fortune as player, teacher,
composer, conductor and even impresario. Luck was against him in
almost every venture. In 1791 he left London forever, with an opera
troupe which he led into Russia. He died at Moscow in 1796.
Pugnani’s life was happier. He was a pupil not only of Somis but of
Tartini as well, and though between 1750 and 1770 he gave himself
up to concert tours and made himself famous in London and Paris as
a player, he was greatest and most influential as a teacher in Turin
between 1770 and 1803, the year of his death. Only a few of his
compositions, which included operas and church music as well as
music for the violin, were published. A great part of the money won
by these and his teaching was given over to the poor, and he was
not only one of the greatest violinists of his age but one of the most
beloved of men. His compositions are noteworthy for a soft charm,
rather than for fervor or strength.
Giambattista Viotti, the greatest of his pupils, stands with Corelli and
Tartini as one of the three violinists of Italy who have had the
greatest influence upon the development of violin music. Through
Pugnani he received directly the traditions of the two great men
whom he was destined so worthily to follow.
The time of Viotti is the time of the symphony and the sonata. He is
the contemporary of Mozart, Haydn, and Beethoven, and of (among
his own people) Clementi and Cherubini. As a composer he gave up
writing what had so long been the chief work of the violinist-
composers—the sonata with figured bass or simple accompaniment.
Only a few sonatas are numbered among his compositions; but he
wrote no less than twenty-nine violin concertos with full orchestral
accompaniment, all of which show the breadth of the new form of
sonata and symphony, which had come out of Italy, through
Mannheim to Paris.
III
Before considering Viotti’s work in detail something must be said
about the condition of violin music in France during the eighteenth
century, and the violinists in Paris, with the assistance of whom he
was able to found a school of violin playing the traditions of which
still endure. With but one or two conspicuous exceptions, the most
significant violinists of the eighteenth century in France came directly
under the influence of the Italian masters. This did not always
contribute to their material successes; for throughout the century
there was a well-organized hostility to Italian influences in one
branch and another of music. Nevertheless most of what is good in
French violin music of the time owes a great deal to the Italians.
Such men as Rébel and Francœur (d. 1787), who were closely
connected with the Académie founded by Lully, may be passed with
only slight mention. Both were significant in the field of opera rather
than in that of violin music. Their training was wholly French and
their activities were joined in writing for the stage. The latter
composed little without the former, except two sets of sonatas for
violin, which belong to an early period in his life. Francœur advised
the use of the thumb on the fingerboard in certain chords, a manner
which, according to Wasielewski,[49] is without another example in
violin music.
The most brilliant of the French violinists toward the end of the
century was Pierre Gaviniès. Neither the exact date of his birth (1726
or 1728) nor his birthplace (Bordeaux or Paris) is known. From
whom he received instruction remains wholly in the dark. But when
Viotti came to Paris in 1782 Gaviniès was considered one of the
greatest of living violinists. The great Italian is said to have called
him the French Tartini; from which one may infer that in his playing
he had copied somewhat the manner of the Italian players who, one
after the other, made themselves heard in all the great cities of
Europe. But, judging from his compositions, he was more given to
brilliancy and effectiveness than Tartini; and though he may not be
ranked among violinists like Lolli who had nothing but astonishing
technique at their command, he was undoubtedly influential in giving
to the French school its shining brilliance whereby it passed beyond
the older classical traditions.
Little by little the French had developed the art of playing the violin
and composing for it. The time was ripe in the last quarter of the
eighteenth century for the founding of that great school of French art
which was to exert a powerful and lasting influence upon the growth
of violin music. And now the influence of Viotti comes into play.
Viotti was by all tokens one of the greatest of the world’s violinists.
He was born May 23, 1753, at Fontanetto, in Piedmont, and when
hardly more than a boy, came under the care of Pugnani. In 1780 he
started out with his master on an extended concert tour, which took
him through Germany, Poland, Russia and England. Everywhere he
met with brilliant success. Finally he came to Paris and made his first
appearance at the Concerts Spirituels in 1782. His success was
enormous, not only as a player but as a composer. Unhappily
subsequent appearances were not so successful, and Viotti
determined to withdraw from the concert stage. Except for a short
visit to his home in 1783, he remained in Paris until the outbreak of
the Revolution, variously occupied in teaching, composing, leading
private orchestras, and managing in part the Italian opera. The
Revolution ruined his fortunes and he went to London. Here he
renewed his public playing, appearing at the famous Salomon
concerts, in connection with which he saw something of Haydn. But,
suspected of political intrigues, he was sent away from London. He
lived a year or two in retirement in Hamburg and then returned to
London. He was conductor in some of the Haydn benefit concerts in
1794 and 1795, and he was a director in other series of concerts
until his success once more waned. Then like Clementi he entered
into commerce. The remainder of his life was spent between London
and Paris, and he died in London on March 10, 1824.