The Companies Act 1879 has traditionally been perceived as an important measure in the history of audit regulation in Britain. The Act provided for the external audit of banks and did so several years in advance of a similar requirement for general companies. It is contended here that the circumstances attending the framing and implementation of the auditing provisions contained in the 1879 Act are suggestive of an incrementalist approach to policy making. The character of the discussion of auditor independence and the scope of the bank audit after 1879 indicate that the regulations contained in the Act instituted changes which appear to have been marginal in their practical effects.
More sherry and sandwiches? Incrementalism and the regulation of late Victorian bank auditing
Abstract
The Companies Act 1879 has traditionally been perceived as an important measure in the history of audit regulation in Britain. The Act provided for the external audit of banks and did so several years in advance of a similar requirement for general companies. It is contended here that the circumstances attending the framing and implementation of the auditing provisions contained in the 1879 Act are suggestive of an incrementalist approach to policy making. The character of the discussion of auditor independence and the scope of the bank audit after 1879 indicate that the regulations contained in the Act instituted changes which appear to have been marginal in their practical effects.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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More sherry and sandwiches? Incrementalism and the regulation of late Victorian bank auditing
Walker,Stephen P.
Follow Accounting History
, Volume 3 (1): 33
SAGE – May 1, 1998
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