The United Kingdom
Leslie G. Campbell
Chapter 9 in International Auditing, 1985, pp 105-118 from Palgrave Macmillan
Abstract:
Abstract The UK has a long and respected history of auditing and accounting. Legal requirements for audited accounts (balance sheet only) date back to the Joint Stock Companies Act of 1844. UK accounting practices and UK accountants have had a significant influence on the development of financial reporting practices in many other countries.
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07144-9_9
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DOI: 10.1007/978-1-349-07144-9_9
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