Recurring issues in auditing: back to the future?

Article Abstract:

Recent research has looked at the key issues which have faced the auditing profession in the UK since its earliest days. It has been found that many of these issues remain relevant, even though auditing has now reached maturity. This is the case despite the fact that there have been dramatic changes in the economic and social contexts in which the profession has been operating. It can therefore be concluded that the fundamentals of the company audit remain unchanged.

Auditing

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Understanding the dynamics of the Australian accounting profession: a prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908

Article Abstract:

The article examines the preferences, beliefs, and ambitions of the individuals who founded Australia's Incorporated Institute of Accountants using the prosopographical inquiry method. Its role in sociology of professions research literature is also discussed.

Public affairs, Professional Organizations, Professional Membership Assns, Social aspects, Methods, Comparative analysis, Accounting firms, Accounting services, Trade and professional associations, Professional associations, Methodology, Research methods, Sociological research

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Household accounting in Australia: prescription and practice from the 1820s to the 1960s

Article Abstract:

This article examines the prescribed and actual household accounting practices in Australia during the 1820 to 1960 period. The role of gender in defining financial responsibility is analyzed.

Forecasts, trends, outlooks, Analysis, Forecasts and trends, Demographic aspects, Market trend/market analysis, Accounting, 20th century AD, 19th century AD, Accounting procedures

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