Uk joint stock companies legislation 1844-1900: Accounting publicity and "mercantile caution"

Accounting History

Volumn 3, Issue 1, 1998, Pages 9-32

  Maltby, Josephine ^a  

^a UNIVERSITY OF SHEFFIELD   (United Kingdom)

Author keywords

Accounting disclosure; Companies Acts; Laissez faire; Limited liability

Indexed keywords

EID: 0009164768     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237329800300102     Document Type: Article

References (29)

1. Brebner, J.B., (1948), " Laissez-faireand State Intervention in Nineteenth-Century Britain", Journal of Economic History, supplement 8, pp. 59-73.
2. Bryer, R.A., (1997), "The Mercantile Laws Commission of 1854 and the Political Economy of Limited Liability", Economic History Review, Vol.50, No.1, pp. 37-56.
3. Bryer, R. A., (1998), "The Laws of Accounting in Late Nineteenth-Century Britain", Accounting History, NS Vol.3, No.1, pp. 55-94.
4. Cain, P.J. and Hopkins, A.G., (1993), British Imperialism: Innovation and Expansion 1688-1914, London: Longman.
5. Cottrell, P.L., (1980), Industrial Finance 1830-1914, London: Methuen.
6. Economist,various issues.
7. Edwards, J.R., (1989), A History of Financial Accounting, London: Routledge.
8. Edwards, J.R., Anderson, M. and Matthews, D., (1997), "Accountability in a Free-Market Economy: The British Company Audit 1886", Abacus, Vol.33, No.1, pp. 1-25.
9. Great Britain, (1844), "Select Committee on Joint Stock Companies, First Report and Minutes of Evidence"(SCJSC), British Parliamentary Papers, Vol.VII.
10. Great Britain, (1851), "Report from the Select Committee on the Law of Partnership, together with the Proceedings of the Committee and Minutes of Evidence" (SCLP), British Parliamentary Papers, Vol.VIII.
11. Great Britain, (1854), "First Report of the Royal Commission on the Mercantile Laws and Amendments to the Law of Partnership" (MLC), British Parliamentary Papers, Vol.XXVII.
12. Great Britain, (1867), "Report from the Select Committee on the Limited Liability Acts, together with the Proceedings of the Committee and Minutes of Evidence" (SCLL), British Parliamentary Papers, Vol.X.
13. Great Britain, (1877), "Report from the Select Committee on the Companies Acts, 1862 and 1867, together with the Proceedings of the Committee and Minutes of Evidence" (SCCA), British Parliamentary Papers, Vol.VIII.
14. Hansard's Parliamentary Debates, (1849, 1854, 1855, 1856), third series, London: Cornelius Buck.
15. Hilton, B., (1988), The Age of Atonement: The Influence of Evangelicalism on Social and Economic Thought 1795-1865, Oxford: Clarendon Press.
16. Hudson, P., (1986), The Genesis of Industrial Capital: A Study of the West Riding Wool Textile Industry c1750-1850, Cambridge: Cambridge University Press.
17. Ireland, P., (1996), "Capitalism Without the Capitalist: The Joint Stock Company Share and the Emergence of the Modern Doctrine of Separate Corporate Personality", Journal of Legal History, Vol.17, No.1, pp. 41-73.
18. Jefferys, J.B., (1938), Trends in Business Organisation in Great Britain since 1856, Ph.D. thesis, University of London.
19. Jefferys, J.B., (1954), "The Denomination and Character of Shares 1855-1885", in Carus-Wilson, E.M. (ed.), Essays in Economic History, Vol.1, London: Edward Arnold.
20. Jones, S. and Aiken, M., (1995), "British Companies Legislation and Social and Political Evolution During the Nineteenth Century", British Accounting Review, Vol.27, No.1, March, pp. 61-82.
21. Napier, C.J., (1998), "Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom", Accounting, Organizations and Society, Vol.23, No.1, pp. 105-128.
22. Parker, R.H., (1990), "Regulating British Corporate Financial Reporting in the Nineteenth Century", Accounting, Business and Financial History, Vol.1, No.1, October, pp. 51-72.
23. Perkin, H., (1981), The Structured Crowd, Brighton: Harvester Press.
24. Saville, J., (1956), "Sleeping Partnership and Limited Liability 1850-1865", Economic History Review, Vol.8, No.3, pp. 418-433.
25. Seaman, L.C.B., (1972), Victorian England: Aspects of English and Imperial History 1837-1901, London: Methuen.
26. Shannon, H.A., (1932), "The First Five Thousand Companies and their Duration", Economic History, NS, Vol.3, No.7, pp. 396-424.
27. Smiles, S., (1879), Self-Help; with Illustrations of Conduct and Perseverance, London: John Murray (first published in 1859, London: Ward Lock).
28. Toms, J.S., (1998), "The Supply of and Demand for Accounting in an Unregulated Market: Examples from the Lancashire Cotton Mills 1855-1914", Accounting, Organizations and Society, Vol.23, No.2, pp. 217-238.
29. Walker, S.P., (1996), "Laissez-faire, Collectivism and Companies Legislation in Nineteenth-Century Britain", British Accounting Review, Vol.28, No.4, December, pp. 305-324.