메뉴 건너뛰기




Volumn 9, Issue 3, 1998, Pages 299-330

The impossibility of eliminating the expectations gap: Some theory and evidence

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0007041323     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.1997.0159     Document Type: Article
Times cited : (118)

References (155)
  • 1
    • 0040558506 scopus 로고
    • An empirical analysis of the impact of uncertainty qualifications on the market risk components
    • Autumn
    • Alderman, C. W., "An Empirical Analysis of the Impact of Uncertainty Qualifications on the Market Risk Components", Accounting and Business Research, Autumn, 1979, pp. 258-266.
    • (1979) Accounting and Business Research , pp. 258-266
    • Alderman, C.W.1
  • 4
    • 0039373203 scopus 로고
    • The accounting profession and the law: The misunderstood victim
    • May
    • Amhowitz, H. J., "The Accounting Profession and the Law: The Misunderstood Victim", Journal of Accountancy, May 1987, pp. 356-368.
    • (1987) Journal of Accountancy , pp. 356-368
    • Amhowitz, H.J.1
  • 6
    • 0039373075 scopus 로고
    • The contemporary discourse on health care cost: Conflicting meanings and meaningful conflicts
    • Arnold, P.J., Hammond, T.D. & Oakes, L.S., "The Contemporary Discourse on Health Care Cost: Conflicting Meanings and Meaningful Conflicts", Accounting, Auditing and Accountability Journal, Vol. 7, No. 3, 1994, pp. 50-67.
    • (1994) Accounting, Auditing and Accountability Journal , vol.7 , Issue.3 , pp. 50-67
    • Arnold, P.J.1    Hammond, T.D.2    Oakes, L.S.3
  • 11
    • 0004238227 scopus 로고
    • London: APB
    • Auditing Practices Board, The Audit Agenda (London: APB, 1994a).
    • (1994) The Audit Agenda
  • 14
    • 0040558459 scopus 로고
    • London: APC
    • Auditing Practices Committee, Engagement Letters (London: APC, 1984).
    • (1984) Engagement Letters
  • 16
    • 0041152517 scopus 로고
    • London: APC
    • Auditing Practices Committee, APC - The First Ten Years (London: APC, 1986).
    • (1986) APC - The First Ten Years
  • 17
  • 21
    • 84984115533 scopus 로고
    • Audit qualification and share prices
    • June
    • Ball, R., Walker, R. G. & Whittred, G. P., "Audit Qualification and Share Prices", Abacus, June 1979, pp. 23-34.
    • (1979) Abacus , pp. 23-34
    • Ball, R.1    Walker, R.G.2    Whittred, G.P.3
  • 23
    • 85040403880 scopus 로고
    • Uncovering corporate irregularities: Are we closing the expectations gap?
    • October
    • Baron, C. D., Johnson, D. A., Searfoss, D. G. & Smith, C.H., "Uncovering Corporate Irregularities: Are We Closing the Expectations Gap?", Journal of Accountancy, October 1977, pp. 14-24.
    • (1977) Journal of Accountancy , pp. 14-24
    • Baron, C.D.1    Johnson, D.A.2    Searfoss, D.G.3    Smith, C.H.4
  • 24
    • 0041152516 scopus 로고
    • The communicative effectiveness of consistency exceptions
    • Baskin, E. F., "The Communicative Effectiveness of Consistency Exceptions", Accounting Review, 1972, pp. 38-51.
    • (1972) Accounting Review , pp. 38-51
    • Baskin, E.F.1
  • 25
    • 0040558494 scopus 로고
    • The role of the auditor in modern society: An empirical appraisal
    • Spring
    • Beck, G. W., "The Role of the Auditor in Modern Society: An Empirical Appraisal", Accounting and Business Research, Spring 1973, pp. 117-122.
    • (1973) Accounting and Business Research , pp. 117-122
    • Beck, G.W.1
  • 26
    • 0041152631 scopus 로고
    • The auditor and Fraud-A British view
    • July
    • Benson, Lord, "The Auditor and Fraud-A British View", The CPA Journal, July 1986, pp. 14-22.
    • (1986) The CPA Journal , pp. 14-22
    • Benson, L.1
  • 30
    • 0040558457 scopus 로고
    • The accountant's responsibility in historical perspective
    • April
    • Brief, R. P., "The Accountant's Responsibility in Historical Perspective", The Accounting Review, April 1975, pp. 285-297.
    • (1975) The Accounting Review , pp. 285-297
    • Brief, R.P.1
  • 32
    • 0039373072 scopus 로고
    • Changing audit objectives and techniques
    • October
    • Brown, R. G., "Changing Audit Objectives and Techniques", The Accounting Review, October 1962, pp. 696-703.
    • (1962) The Accounting Review , pp. 696-703
    • Brown, R.G.1
  • 35
    • 0040558503 scopus 로고
    • Revising the audit report: A response to the expectations gap
    • April
    • Campbell, D. R., & Michenzi, A. R., "Revising the Audit Report: A response to the Expectations Gap", CPA Journal, April 1987, pp. 34-39.
    • (1987) CPA Journal , pp. 34-39
    • Campbell, D.R.1    Michenzi, A.R.2
  • 38
    • 0000203801 scopus 로고
    • Changing perceptions of the role of the company auditor, 1840-1940
    • Chandler, R. A., Edwards, J. R. & Anderson, M., "Changing Perceptions of the Role of the Company Auditor, 1840-1940", Accounting and Business Research, Vol. 23, No. 92, 1993, pp. 443-459.
    • (1993) Accounting and Business Research , vol.23 , Issue.92 , pp. 443-459
    • Chandler, R.A.1    Edwards, J.R.2    Anderson, M.3
  • 42
  • 43
    • 0039373188 scopus 로고
    • The expectations gap: Understanding an auditor's report
    • Cockburn, D. J., "The Expectations Gap: Understanding an Auditor's Report", CA Magazine, 1986, pp. 79-80.
    • (1986) CA Magazine , pp. 79-80
    • Cockburn, D.J.1
  • 44
    • 84980258605 scopus 로고
    • The banking crisis of 1868
    • Collins, M., "The banking crisis of 1868", Economic History Review, 1989, pp. 504-527.
    • (1989) Economic History Review , pp. 504-527
    • Collins, M.1
  • 46
    • 0039373196 scopus 로고
    • Chartered accountants as auditors of companies
    • 13th November
    • Cooper, E., "Chartered Accountants as Auditors of Companies", The Accountant, 13th November, 1886, pp. 644-649.
    • (1886) The Accountant , pp. 644-649
    • Cooper, E.1
  • 47
    • 0007675139 scopus 로고
    • Fifty-seven years in an accountant's office
    • 22nd October
    • Cooper, E., "Fifty-Seven Years in an Accountant's Office", The Accountant, 22nd October, 1921, pp. 553-564.
    • (1921) The Accountant , pp. 553-564
    • Cooper, E.1
  • 48
    • 84978565232 scopus 로고
    • Studies of the information content of qualified audit reports
    • Spring
    • Crasswell, A.T., "Studies of the Information Content of Qualified Audit Reports", Journal of Business Finance and Accounting, Spring 1985, pp. 93-116.
    • (1985) Journal of Business Finance and Accounting , pp. 93-116
    • Crasswell, A.T.1
  • 49
    • 0039059373 scopus 로고
    • An empirical evaluation of auditors "subject to" opinions
    • Fall
    • Davis, R. S., "An Empirical Evaluation of Auditors "Subject to" Opinions", Auditing: A Journal of Practice and Theory, Fall, 1982, pp. 13-32.
    • (1982) Auditing: A Journal of Practice and Theory , pp. 13-32
    • Davis, R.S.1
  • 51
    • 85030035523 scopus 로고
    • A few notes on auditing
    • 15th June
    • De Paula, F. R. M., "A Few Notes on Auditing", The Accountant, 15th June, 1912, pp. 899-906.
    • (1912) The Accountant , pp. 899-906
    • De Paula, F.R.M.1
  • 54
    • 0039965529 scopus 로고
    • London: HMSO
    • Department of Trade, Roadships Limited (London: HMSO, 1976b).
    • (1976) Roadships Limited
  • 55
    • 0041152600 scopus 로고
    • London: HMSO
    • Department of Trade, London and Capital Group (London: HMSO, 1977).
    • (1977) London and Capital Group
  • 60
  • 61
    • 0039965556 scopus 로고
    • The duties and responsibilities of the public accountant
    • July 26th
    • Dickinson, A. L., "The Duties and Responsibilities of the Public Accountant", The Accountant, 1902, July 26th.
    • (1902) The Accountant
    • Dickinson, A.L.1
  • 63
    • 0003153537 scopus 로고
    • Qualified audit opinions and stock prices: Information content, announcement dates and concurrent disclosures
    • Dodd, R., Dopuch, N., Holthausen, R. & Leftwich, R., "Qualified Audit Opinions and Stock Prices: Information Content, Announcement Dates and Concurrent Disclosures", Journal of Accounting and Economics, Vol. 6, 1984, pp. 3-38.
    • (1984) Journal of Accounting and Economics , vol.6 , pp. 3-38
    • Dodd, R.1    Dopuch, N.2    Holthausen, R.3    Leftwich, R.4
  • 64
    • 0012412016 scopus 로고
    • British company accounting and the company law 1844-1900
    • A. C. Littleton and Yamey B. S. (eds.), Homewood: Irwin
    • Edey, H. & Panitpakdi, P., "British company accounting and the company law 1844-1900" in A. C. Littleton and Yamey B. S. (eds.), Studies in the History of Accounting (Homewood: Irwin, 1956).
    • (1956) Studies in the History of Accounting
    • Edey, H.1    Panitpakdi, P.2
  • 65
    • 0000906102 scopus 로고
    • Subject to audit opinions and abnormal security returns
    • Elliott, J. A., "Subject to Audit Opinions and Abnormal Security Returns", Journal of Accounting Research, 1982, pp. 617-638.
    • (1982) Journal of Accounting Research , pp. 617-638
    • Elliott, J.A.1
  • 66
    • 0041152625 scopus 로고
    • What about auditors' expectations?
    • September
    • Ellis, R. E. & Selley, D. C., "What About Auditors' Expectations?", CA Magazine, September 1988.
    • (1988) CA Magazine
    • Ellis, R.E.1    Selley, D.C.2
  • 67
    • 0040558493 scopus 로고
    • A study of the effects of qualified auditors' opinions on bankers' lending decisions
    • Estes, R. & Reimer, M., "A Study of the Effects of Qualified Auditors' Opinions on Bankers' Lending Decisions", Accounting and Business Research, 1977.
    • (1977) Accounting and Business Research
    • Estes, R.1    Reimer, M.2
  • 69
    • 0011640033 scopus 로고
    • Qualified audit reports: Their impact on investment decisions
    • July
    • Firth, M., "Qualified Audit Reports: Their Impact on Investment Decisions", The Accounting Review, July 1978, pp. 642-650.
    • (1978) The Accounting Review , pp. 642-650
    • Firth, M.1
  • 70
    • 0011626486 scopus 로고
    • Qualified audit reports and bank lending decisions
    • Winter
    • Firth, M., "Qualified Audit Reports and Bank Lending Decisions", Journal of Bank Research, Winter 1979, pp. 257-268.
    • (1979) Journal of Bank Research , pp. 257-268
    • Firth, M.1
  • 71
    • 0000489259 scopus 로고
    • The rationality of doing 'nothing': Auditors' responses to legal liability in an institutionalized environment
    • September
    • Fogarty, T. J., Heian, J. B. & Knutson, D. L., "The Rationality of Doing 'Nothing': Auditors' Responses to Legal Liability in an Institutionalized Environment", Critical Perspectives on Accounting, September 1991, pp. 201-226.
    • (1991) Critical Perspectives on Accounting , pp. 201-226
    • Fogarty, T.J.1    Heian, J.B.2    Knutson, D.L.3
  • 72
    • 0004058566 scopus 로고
    • C. Gordon (ed), Brighton: Harvestor
    • Foucault, M., in C. Gordon (ed), Power/Knowledge (Brighton: Harvestor, 1980).
    • (1980) Power/Knowledge
    • Foucault, M.1
  • 73
    • 0002765732 scopus 로고
    • The expectations game: Regulation of auditors by government and the profession
    • Gaa, J. C., "The Expectations Game: Regulation of Auditors by Government and the Profession", Critical Perspectives on Accounting, Vol. 2, No. 2, 1991, pp. 83-107.
    • (1991) Critical Perspectives on Accounting , vol.2 , Issue.2 , pp. 83-107
    • Gaa, J.C.1
  • 74
    • 0007786118 scopus 로고
    • Company law and financial reporting: A sociological history of the UK experience
    • M. Bromwich and A. Hopwood (eds.), Hemel Hempstead: Prentice Hall/ICAEW
    • Gilmore, C. & Willmott, H., "Company Law and Financial Reporting: A Sociological History of the UK Experience", in M. Bromwich and A. Hopwood (eds.), Accounting and the Law (Hemel Hempstead: Prentice Hall/ICAEW, 1992).
    • (1992) Accounting and the Law
    • Gilmore, C.1    Willmott, H.2
  • 75
    • 0041152595 scopus 로고
    • The price of closing the expectations gap
    • November
    • Goldwasser, D. L., "The Price of Closing the Expectations Gap", CPA Journal, November 1987, pp. 96-98.
    • (1987) CPA Journal , pp. 96-98
    • Goldwasser, D.L.1
  • 77
  • 79
    • 84984102303 scopus 로고
    • The effects of uncertainty reporting on lending officers' perceptions of risk and additional information required
    • September
    • Gul, F. A., "The Effects of Uncertainty Reporting on Lending Officers' Perceptions of Risk and Additional Information Required", Abacus, September 1987, pp. 172-181.
    • (1987) Abacus , pp. 172-181
    • Gul, F.A.1
  • 80
    • 0039373167 scopus 로고
    • UK banking supervision and the Johnson Matthey affair
    • C. Goodhart, D. Currie and D. T. Llewellyn (eds), Basingstoke: Macmillan
    • Hall, M. J. B., "UK Banking Supervision and the Johnson Matthey Affair" in C. Goodhart, D. Currie and D. T. Llewellyn (eds), The Operation and Regulation of Financial Markets (Basingstoke: Macmillan, 1987).
    • (1987) The Operation and Regulation of Financial Markets
    • Hall, M.J.B.1
  • 82
    • 0347744239 scopus 로고    scopus 로고
    • Audit reports
    • M. Sherer and S. Turley (eds), (London: Paul Chapman, 1991)
    • Hatherly, D. J. & Skuse, P. C. B., "Audit Reports" in M. Sherer and S. Turley (eds), Current Issues in Auditing (London: Paul Chapman, 1991).
    • Current Issues in Auditing
    • Hatherly, D.J.1    Skuse, P.C.B.2
  • 84
    • 45549115584 scopus 로고
    • In communicating reality, we construct reality
    • Hines, R., "In Communicating Reality, We Construct Reality", Accounting, Organizations and Society, 1988, pp. 251-262.
    • (1988) Accounting, Organizations and Society , pp. 251-262
    • Hines, R.1
  • 87
    • 38249011557 scopus 로고
    • Professionalism and self-interest: A critical view of the expectations gap
    • Hooks, K. L., "Professionalism and Self-interest: A Critical View of the Expectations Gap", Critical Perspectives on Accounting, Vol. 3, No. 2, 1992, pp. 109-136.
    • (1992) Critical Perspectives on Accounting , vol.3 , Issue.2 , pp. 109-136
    • Hooks, K.L.1
  • 88
    • 0012309575 scopus 로고
    • Audit reports: Their impact on the loan decision process and outcome: An experiment
    • Winter
    • Houghton, K. A., "Audit Reports: Their Impact on the Loan Decision Process and Outcome: An Experiment", Accounting and Business Research, Winter 1983, pp. 15-20.
    • (1983) Accounting and Business Research , pp. 15-20
    • Houghton, K.A.1
  • 89
    • 0000510831 scopus 로고
    • The audit expectations gap - Plus ca change, plus c'est la meme chose?
    • Humphrey, C., Moizer, P. & Turley, S., "The Audit Expectations Gap - Plus Ca Change, Plus C'est La Meme Chose?", Critical Perspectives on Accounting, 1992a, pp. 137-161.
    • (1992) Critical Perspectives on Accounting , pp. 137-161
    • Humphrey, C.1    Moizer, P.2    Turley, S.3
  • 91
    • 0009906395 scopus 로고
    • The audit expectations gap in Britain: An empirical investigation
    • Humphrey, C., Moizer, P. & Turley, S., "The Audit Expectations Gap in Britain: An Empirical Investigation", Accounting and Business Research, Vol. 23, No. 91A, 1993a, pp. 395-411.
    • (1993) Accounting and Business Research , vol.23 , Issue.91 A , pp. 395-411
    • Humphrey, C.1    Moizer, P.2    Turley, S.3
  • 93
    • 85030055872 scopus 로고
    • London: ICAEW, 16th August
    • Institute of Chartered Accountants in England and Wales, Statement U1: General Principles of Auditing (London: ICAEW, 16th August, 1961).
    • (1961) Statement U1: General Principles of Auditing
  • 94
    • 0041152515 scopus 로고
    • London: ICAEW
    • Institute of Chartered Accountants in England and Wales, Report of the Working Party on Fraud (London: ICAEW, 1985a).
    • (1985) Report of the Working Party on Fraud
  • 96
  • 98
    • 0010912113 scopus 로고
    • Washington: U.S. Government Printing Office
    • Kerry, J. & Brown, H., The BCCI Affair (Washington: U.S. Government Printing Office, 1992).
    • (1992) The BCCI Affair
    • Kerry, J.1    Brown, H.2
  • 99
    • 0039373178 scopus 로고
    • The increasing quest for uncertainty in an increasingly uncertain world
    • March
    • Kirk, D. J., "The Increasing Quest for Uncertainty in an Increasingly Uncertain World", CPA Journal, March 1987.
    • (1987) CPA Journal
    • Kirk, D.J.1
  • 100
    • 0041152601 scopus 로고
    • Closing the expectations gap
    • Fall
    • Krasnoff, M., "Closing the Expectations Gap", Corporate Accounting, Fall, 1987, pp. 71-74.
    • (1987) Corporate Accounting , pp. 71-74
    • Krasnoff, M.1
  • 102
    • 0039373076 scopus 로고
    • The impact of recent congressional committee investigations on oversight of the accounting profession
    • Fall
    • Lange, G. A., "The Impact of Recent Congressional Committee Investigations on Oversight of the Accounting Profession", Review of Business, Fall 1987, pp. 3-7.
    • (1987) Review of Business , pp. 3-7
    • Lange, G.A.1
  • 103
    • 0039965313 scopus 로고
    • The nature of auditing and its objectives
    • April
    • Lee, T. A., "The Nature of Auditing and its Objectives", Accountancy, April 1970, pp. 292-296.
    • (1970) Accountancy , pp. 292-296
    • Lee, T.A.1
  • 107
    • 0001824212 scopus 로고
    • Financial reporting quality labels, the social construction of the audit profession and the expectations gap
    • Lee, T. "Financial Reporting Quality Labels, The Social Construction of the Audit Profession and the Expectations Gap", Accounting, Auditing and Accountability Journal, Vol. 7, No. 2, 1994, pp. 30-49.
    • (1994) Accounting, Auditing and Accountability Journal , vol.7 , Issue.2 , pp. 30-49
    • Lee, T.1
  • 109
    • 0003196377 scopus 로고
    • Bankers and auditors' perceptions of the message communicated by the audit report
    • Spring
    • Libby, R., "Bankers and Auditors' Perceptions of the Message Communicated by the Audit Report", Journal of Accounting Research, Spring 1979, pp. 99-122.
    • (1979) Journal of Accounting Research , pp. 99-122
    • Libby, R.1
  • 110
    • 0039373180 scopus 로고
    • Audit compilation or review: Closing the expectations gap
    • April
    • Marra, M. L. & Radig, W. J., "Audit Compilation or Review: Closing the Expectations Gap", National Public Accountant, April 1987, pp. 30-32.
    • (1987) National Public Accountant , pp. 30-32
    • Marra, M.L.1    Radig, W.J.2
  • 111
    • 0039965535 scopus 로고
    • Self-regulation, crisis management and preventive medicine: The evolution of UK bank supervision
    • E.P.M. Gardener (ed), London: Allen & Unwin
    • Metcalf, J. L., "Self-regulation, Crisis Management and Preventive Medicine: The Evolution of UK Bank Supervision", in E.P.M. Gardener (ed), UK Banking Supervision: Evolution, Practice and Issues (London: Allen & Unwin, 1986).
    • (1986) UK Banking Supervision: Evolution, Practice and Issues
    • Metcalf, J.L.1
  • 112
    • 0010173405 scopus 로고
    • The new auditor's report: Will it close the expectations gap in communications?
    • May
    • Miller, J. R., Reed, S. A. & Strawser, R. H., "The New Auditor's Report: Will it close the Expectations Gap in Communications?", The CPA Journal, May 1990, pp. 68-72.
    • (1990) The CPA Journal , pp. 68-72
    • Miller, J.R.1    Reed, S.A.2    Strawser, R.H.3
  • 113
    • 85030035047 scopus 로고
    • Eastleigh: D.P. Publications
    • Millichamp, A., Auditing (Eastleigh: D.P. Publications, 1978).
    • (1978) Auditing
    • Millichamp, A.1
  • 115
    • 0003129076 scopus 로고
    • Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession
    • Mitchell, A., Puxty, A., Sikka, P. & Willmott, H., "Ethical Statements as Smokescreens for Sectional Interests: The Case of the UK Accountancy Profession", Journal of Business Ethics, Vol. 13, No. 1, 1994, pp. 39-51.
    • (1994) Journal of Business Ethics , vol.13 , Issue.1 , pp. 39-51
    • Mitchell, A.1    Puxty, A.2    Sikka, P.3    Willmott, H.4
  • 116
    • 0041152614 scopus 로고
    • New York: Ronald Press
    • Montgomery, R. H., Auditing Theory and Practice, (New York: Ronald Press, 1912) p. 9 reprinted in Lee, T. A., The evolution of audit thought and practice, (Garland: New York, 1988).
    • (1912) Auditing Theory and Practice , pp. 9
    • Montgomery, R.H.1
  • 117
    • 0039373187 scopus 로고
    • reprinted in, Garland: New York
    • Montgomery, R. H., Auditing Theory and Practice, (New York: Ronald Press, 1912) p. 9 reprinted in Lee, T. A., The evolution of audit thought and practice, (Garland: New York, 1988).
    • (1988) The Evolution of Audit Thought and Practice
    • Lee, T.A.1
  • 118
    • 0010992282 scopus 로고
    • The working of the auditing practices committee - Three case studies
    • Pong, C. & Whittington, G., "The Working of the Auditing Practices Committee - Three Case Studies", Accounting and Business Research, Vol. 24, No. 94, 1994, pp. 157-175.
    • (1994) Accounting and Business Research , vol.24 , Issue.94 , pp. 157-175
    • Pong, C.1    Whittington, G.2
  • 119
    • 0008302324 scopus 로고
    • An empirical study of the audit expectation-performance gap
    • Winter
    • Porter, B., "An Empirical Study of the Audit Expectation-Performance Gap", Accounting and Business Research, Winter 1993, pp. 49-68.
    • (1993) Accounting and Business Research , pp. 49-68
    • Porter, B.1
  • 120
    • 0007036780 scopus 로고
    • Auditing and the politics of regulatory control in the UK financial services sector
    • J. McCahery, S. Picciotto and C. Scott (eds), Oxford: Clarendon Press
    • Power, M., "Auditing and the Politics of Regulatory Control in the UK Financial Services Sector", in J. McCahery, S. Picciotto and C. Scott (eds), Corporate Control and Accountability: Changing Structures and the Dynamics of Regulation (Oxford: Clarendon Press, 1993a).
    • (1993) Corporate Control and Accountability: Changing Structures and the Dynamics of Regulation
    • Power, M.1
  • 121
    • 21144475322 scopus 로고
    • Politics of financial auditing
    • Power, M., "Politics of Financial Auditing", Political Quarterly, Vol. 64, No. 3, 1993b pp. 272-284.
    • (1993) Political Quarterly , vol.64 , Issue.3 , pp. 272-284
    • Power, M.1
  • 122
    • 0039965541 scopus 로고
    • The expectations gap in Britain: Some evidence and comments
    • April, University of Glasgow
    • Purewal, R. & Sikka, P., "The Expectations Gap in Britain: Some Evidence and Comments", A paper presented at the BAA Conference, April 1987, University of Glasgow.
    • (1987) BAA Conference
    • Purewal, R.1    Sikka, P.2
  • 123
    • 0000083215 scopus 로고
    • The management of professional enterprises and regulatory change: British accountancy and the financial services act 1986
    • Radcliffe, V., Cooper, D. J. & Robson, K., "The Management of Professional Enterprises and Regulatory Change: British Accountancy and the Financial Services Act 1986", Accounting, Organizations and Society, Vol. 19, No. 7, 1994, pp. 601-628.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.7 , pp. 601-628
    • Radcliffe, V.1    Cooper, D.J.2    Robson, K.3
  • 124
    • 0039965534 scopus 로고
    • Auditing for change: Local government and the audit commission
    • November
    • Radford, M., "Auditing for Change: Local Government and the Audit Commission", Modern Law Review, November 1991, pp. 912-932.
    • (1991) Modern Law Review , pp. 912-932
    • Radford, M.1
  • 128
    • 0041152613 scopus 로고
    • The nature and extent of an auditor's responsibility
    • 26th June
    • Robertson, W., "The Nature and Extent of an Auditor's Responsibility", The Accountant, 26th June, 1897, pp. 632-638.
    • (1897) The Accountant , pp. 632-638
    • Robertson, W.1
  • 129
    • 0039965540 scopus 로고
    • A long life ahead for small company audit
    • 27th October
    • Sansom, A., "A long life ahead for small company audit", Accountancy Age, 27th October 1988, p. 14.
    • (1988) Accountancy Age , pp. 14
    • Sansom, A.1
  • 130
    • 0010028857 scopus 로고
    • The first five thousand companies and their duration
    • January
    • Shannon, H. A., "The First Five Thousand Companies and Their Duration", Economic History Review, January 1932, pp. 396-424.
    • (1932) Economic History Review , pp. 396-424
    • Shannon, H.A.1
  • 131
    • 84977247674 scopus 로고
    • The limited companies of 1866-1883
    • October
    • Shannon, H. A., "The Limited Companies of 1866-1883", Economic History Review, October 1933, pp. 290-316.
    • (1933) Economic History Review , pp. 290-316
    • Shannon, H.A.1
  • 134
    • 0002025019 scopus 로고
    • Audit policymaking in the UK: The case of the auditor's considerations in respect of going concern
    • Sikka, P., "Audit Policymaking in the UK: The Case of the Auditor's Considerations in Respect of Going Concern", European Accounting Review, Vol. 1, No. 2, 1992.
    • (1992) European Accounting Review , vol.1 , Issue.2
    • Sikka, P.1
  • 135
    • 0001596810 scopus 로고
    • The power of 'independence': Defending and extenting the jurisdiction of accounting in the UK
    • Sikka, P. & Willmott, H., "The Power of 'Independence': Defending and Extenting the Jurisdiction of Accounting in the UK", Accounting, Organizations and Society, Vol. 20, No. 6, 1995a, pp. 547-581.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 547-581
    • Sikka, P.1    Willmott, H.2
  • 136
    • 0000115899 scopus 로고
    • Illuminating the state-profession relationship: Accountants acting as department of trade and industry investigators
    • Sikka, P. & Willmott, H., "Illuminating the State-Profession Relationship: Accountants Acting as Department of Trade and Industry Investigators", Critical Perspectives on Accounting, Vol. 6, No. 4, 1995b, pp. 341-369.
    • (1995) Critical Perspectives on Accounting , vol.6 , Issue.4 , pp. 341-369
    • Sikka, P.1    Willmott, H.2
  • 138
    • 0041152609 scopus 로고
    • Auditors and the expectations gap
    • April
    • Singleton-Green, B., "Auditors and the Expectations Gap", Accountancy, April, 1990a, p. 62.
    • (1990) Accountancy , pp. 62
    • Singleton-Green, B.1
  • 139
    • 0041152612 scopus 로고
    • Bridging the expectation gap
    • October
    • Singleton-Green, B., "Bridging the Expectation Gap", Accountancy, October, 1990b, pp. 79-84.
    • (1990) Accountancy , pp. 79-84
    • Singleton-Green, B.1
  • 140
    • 85030038785 scopus 로고
    • Benson challenged despite some common ground
    • 12th December
    • Smith, T., "Benson challenged despite some common ground", Accountancy Age, 12th December, 1985, p. 12.
    • (1985) Accountancy Age , pp. 12
    • Smith, T.1
  • 143
    • 0040558471 scopus 로고
    • Some aspects of joint stock companies 1844-1900
    • October
    • Todd, G., "Some Aspects of Joint Stock Companies 1844-1900", Economic History Review, October 1932, pp. 46-71.
    • (1932) Economic History Review , pp. 46-71
    • Todd, G.1
  • 145
    • 0041152611 scopus 로고
    • Fraud - Managements' and auditors' responsibility for its prevention and detection
    • M. Sherer and S. Turley (eds), London: Paul Chapman
    • Tweedie, D. P., "Fraud - Managements' and Auditors' Responsibility for its Prevention and Detection", in M. Sherer and S. Turley (eds), Current Issues in Auditing (London: Paul Chapman, 1991).
    • (1991) Current Issues in Auditing
    • Tweedie, D.P.1
  • 150
    • 46149139230 scopus 로고
    • Organizing the profession: A theoretical and historical examination of the development of the major accounting bodies in the UK
    • Willmott, H. C., "Organizing the Profession: A Theoretical and Historical Examination of the Development of the Major Accounting Bodies in the UK", Accounting, Organizations and Society, Vol. 11, 1986, pp. 555-582.
    • (1986) Accounting, Organizations and Society , vol.11 , pp. 555-582
    • Willmott, H.C.1
  • 151
    • 0007127391 scopus 로고
    • Serving the public interest? A critical analysis of a professional claim
    • D. J. Cooper and T. M. Hopper (eds.), Basingstoke: Macmillan
    • Willmott, H. C., "Serving the Public Interest? A Critical Analysis of a Professional claim" in D. J. Cooper and T. M. Hopper (eds.), Critical Accounts (Basingstoke: Macmillan, 1989).
    • (1989) Critical Accounts
    • Willmott, H.C.1
  • 152
    • 0000165561 scopus 로고
    • The auditing game: A question of ownership and control
    • March
    • Willmott, H., "The Auditing Game: A Question of Ownership and Control", Critical Perspectives on Accounting, March 1991, pp. 109-121.
    • (1991) Critical Perspectives on Accounting , pp. 109-121
    • Willmott, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.