On the audit liability trail
Article Abstract:
An overview of early litigation and the accounting profession's response is presented with respect to the company audit liability trial during the mid-1890s. The cases that involved established firms of auditors and served to warn the investing public that clean audit reports could not be taken as a guarantee of the accuracy of a company's financial position.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Global harmony
Article Abstract:
The history and development of the International Accounting Standards Committee (IASC) are discussed. The role of the Accountants International Study Group is examined and the reforms introduced by the IASC in May 2000 are analysed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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Creating accountability
Article Abstract:
A history is presented of the financial reporting and disclosure practices of UK limited liability companies since the first Companies Act in 1844 to 2000.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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