| Автор | Anderson, Malcolm |
| Автор | Edwards, John Richard |
| Автор | Matthews, Derek |
| Дата выпуска | 1996 |
| dc.description | 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, and the extent to which these firms specialized in the audit of companies operating in a particular geographic location or industrial sector. The paper also considers whether City firms exerted a disproportionate influence over the audit market in 1886. |
| Формат | application.pdf |
| Издатель | Chapman & Hall |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Тема | accounting history |
| Тема | professional firms |
| Тема | audit |
| Название | A study of the quoted company audit market in 1886 |
| Тип | research-article |
| DOI | 10.1080/09585209600000051 |
| Electronic ISSN | 1466-4275 |
| Print ISSN | 0958-5206 |
| Журнал | Accounting, Business & Financial History |
| Том | 6 |
| Первая страница | 363 |
| Последняя страница | 387 |
| Аффилиация | Anderson, Malcolm; Cardtff Business School |
| Аффилиация | Edwards, John Richard; Cardtff Business School |
| Аффилиация | Matthews, Derek; Cardtff Business School |
| Выпуск | 3 |
