haku: @author Anderson, M. / yhteensä: 14
viite: 9 / 14
| Tekijä: | Anderson, M. Edwards, J. Mathews, D. |
| Otsikko: | A study of the quoted company audit market in 1886 |
| Lehti: | Accounting, Business and Financial History
1996 : VOL. 6:3, p. 363-388 |
| Asiasana: | ACCOUNTING FINANCE AUDITING |
| Kieli: | eng |
| Tiivistelmä: | Over the last 25 years there has developed an interest, approaching a preoccupation, with the size and ranking of accountancy practices. The findings presented in this paper however suggest a high level of audit market sophistication in evidence as early as 1886. The centre point for the analysis is a league table of the twenty-two largest accountancy firms (all chartered accountancy practices) in 1886, measured in terms of quoted company audits. The league table is used, in conjunction with other material, to explore the extent to which quoted company audits were concentrated in the hands of the largest practices. |
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