Back to roots! The singular introduction of statutory auditing in France, Germany and Great Britain (1844–1935)
Christine Fournès,
Helena Karjalainen,
Laurent Beduneau-Wang
Abstract:Purpose
This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.
Design/methodology/approach
The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.
Findings
The three countries’ trajectories were simila… Show more
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