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HISTORICAL OVERVIEW OF AUDITORS IN BULGARIA

Miroslav Nedelchev ()
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Miroslav Nedelchev: Bulgarian Academy of Sciences

Economics and Management, 2017, vol. 13, issue 2, 153-164

Abstract: The aim of paper is to review the auditors in economic history of Bulgaria. Like in other countries, the origin of statehood in Bulgaria leads to origin of audit. The review is based on 17 information sources and covers the period 1897-1945. The results of paper determine the origin of audit as a shift of control over shareholding companies to the state and, most of all, the control over commercial banks. Unlike to other countries where the origin of auditors is due to effects of the Great Depression, the origin of auditors in Bulgaria is the transfer of right to establish a shareholding company from the state to the founders and the need of state control over the company's activities.

Keywords: economic history; external audit; state control; corporate governance; shareholding companies; commercial banks (search for similar items in EconPapers)
JEL-codes: B15 G28 M48 N24 (search for similar items in EconPapers)
Date: 2017
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