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This paper presents the contextual social discourse in which US accounting practices emerged within an unregulated commercial environment in the last two decades of the nineteenth century. This is shown to be in stark contrast to the emerging British accounting profession, which was influenced...
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...
Scholars agree that during the second half of the nineteenth century British legal judgements did not produce a coherent body of laws on accounting based on consistent and generally accepted principles of profit measurement and asset valuation. The paper questions this view by showing that...
It is frequently asserted that the 1856 Companies Act, in removing the mandatory accounting and auditing requirements of the 1844 Companies Act, reflects laissez-faire principles. This paper examines the effects of unlimited and limited liability on investors, and the extent to which accounting...
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...
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