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Auditing in the United States: a historical perspective
This article reports several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States. While the Baltimore and Ohio Railroad's reliance on its audit committee of director...
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| Published in: | Abacus (Sydney) 2005-02, Vol.41 (1), p.21-39 |
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| Main Authors: | , , |
| Format: | Article |
| Language: | English |
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| cited_by | cdi_FETCH-LOGICAL-c5377-ab272057843481833e9f5b0528c940918ea6046fefe7824fa894e28119d192ee3 |
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| cites | cdi_FETCH-LOGICAL-c5377-ab272057843481833e9f5b0528c940918ea6046fefe7824fa894e28119d192ee3 |
| container_end_page | 39 |
| container_issue | 1 |
| container_start_page | 21 |
| container_title | Abacus (Sydney) |
| container_volume | 41 |
| creator | Flesher, Dale L. Previts, Gary John Samson, William D. |
| description | This article reports several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States. While the Baltimore and Ohio Railroad's reliance on its audit committee of directors from its inception in 1827 and the functions of the auditing committee of the Mobile and Ohio Railroad in the 1850s are the principal subjects of the article, other railroad examples are also provided. These uses of auditing in the early corporate United States provide materials which provide a useful perspective for today's accounting researchers and practitioners as to the fundamental control and governance values of the auditing function. The article advances the basis for explaining the origins and development of auditing in the United States. |
| doi_str_mv | 10.1111/j.1467-6281.2005.00167.x |
| format | article |
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| fulltext | fulltext |
| identifier | ISSN: 0001-3072 |
| ispartof | Abacus (Sydney), 2005-02, Vol.41 (1), p.21-39 |
| issn | 0001-3072 1467-6281 |
| language | eng |
| recordid | cdi_proquest_journals_203278692 |
| source | International Bibliography of the Social Sciences (IBSS); Business Source Ultimate; Wiley-Blackwell Read & Publish Collection |
| subjects | Audit committees Auditing Baltimore and Ohio Railroad Corporate governance Historical analysis History Mobile and Ohio Railroad Ohio Canal Company Railroads Studies United States: Economic history |
| title | Auditing in the United States: a historical perspective |
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