This paper examines the emergence of the legislation relating to auditor resignation which now forms part of the United Kingdom's Companies Act 1985. It is argued that the legislation is best understood as part of the complex relationship between the profession and the state and the state's attempts to promote public confidence in a capitalist economy. Two case studies are provided to show that the legislation was conditioned by the state's concern to promote London as an international financial centre and strengthen perceptions of auditor independence.
The emergence of the UK auditor resignation legislation
Abstract
This paper examines the emergence of the legislation relating to auditor resignation which now forms part of the United Kingdom's Companies Act 1985. It is argued that the legislation is best understood as part of the complex relationship between the profession and the state and the state's attempts to promote public confidence in a capitalist economy. Two case studies are provided to show that the legislation was conditioned by the state's concern to promote London as an international financial centre and strengthen perceptions of auditor independence.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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The emergence of the UK auditor resignation legislation
Dunn,John; Sikka,Prem
Follow Accounting History
, Volume 3 (1): 95
SAGE – May 1, 1998
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