메뉴 건너뛰기




Volumn 5, Issue 2, 2000, Pages 62-93

Principals and agents in crisis: Reforms of accounting and audit at Lloyd's, 1982-1986

Author keywords

Agency theory; Audit; Insurance; Lloyd's; Regulation

Indexed keywords


EID: 23844522319     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237320000500204     Document Type: Article
Times cited : (7)

References (53)
  • 1
    • 84978555638 scopus 로고
    • Participation in the Lloyd's Insurance Market as a Portfolio Investment
    • Aczel, M., Broyles, J. and Masojada, B., (1990), "Participation in the Lloyd's Insurance Market as a Portfolio Investment", Journal of Business Finance & Accounting, Vol.17, No.5, pp.609-33.
    • (1990) Journal of Business Finance & Accounting , vol.17 , Issue.5 , pp. 609-633
    • Aczel, M.1    Broyles, J.2    Masojada, B.3
  • 2
    • 0001661438 scopus 로고
    • The Auditor as an Economic Agent
    • Autumn
    • Antle, R., (1982), "The Auditor as an Economic Agent", Journal of Accounting Research, Vol.20, Autumn, pp.503-527.
    • (1982) Journal of Accounting Research , vol.20 , pp. 503-527
    • Antle, R.1
  • 3
    • 0000044479 scopus 로고
    • Optimal Contracts With a Utility Maximising Auditor
    • Autumn
    • Baiman, S., Evans, III J.H. and Noel, J., (1987), "Optimal Contracts With a Utility Maximising Auditor", Journal of Accounting Research, Vol.25, Autumn, pp.217-244.
    • (1987) Journal of Accounting Research , vol.25 , pp. 217-244
    • Baiman, S.1    Evans, J.H.2    Noel, J.3
  • 4
    • 0038958022 scopus 로고
    • Internal Control and External Auditing for Incentive Compensation Schedules
    • Balachandran, B.V. and Ramakrishnan, R.T.S., (1980), "Internal Control and External Auditing for Incentive Compensation Schedules", Journal of Accounting Research, Vol.18, Supplement 1980, pp.140-171.
    • (1980) Journal of Accounting Research , vol.18 , Issue.SUPPL. 1980 , pp. 140-171
    • Balachandran, B.V.1    Ramakrishnan, R.T.S.2
  • 6
    • 84855285633 scopus 로고
    • Some Evidence on the Demand for External Auditing in an Unregulated Environment: The Case of the Netherlands
    • in W. Buijink, Distributional Properties of Financial Ratios and Demand for External Auditing, Maastricht Datawyse/Universitaire Pers Maastricht
    • Buijink, W., (1992), "Some Evidence on the Demand for External Auditing in an Unregulated Environment: the Case of the Netherlands", in W. Buijink, Empirical Financial Accounting Research: Compliance with Regulation, Distributional Properties of Financial Ratios and Demand for External Auditing, Maastricht Datawyse/Universitaire Pers Maastricht, pp.89-114.
    • (1992) Empirical Financial Accounting Research: Compliance With Regulation , pp. 89-114
    • Buijink, W.1
  • 8
    • 0000859521 scopus 로고
    • The Demand for External Auditing: Size, Debt and OwnershipInfluences
    • April
    • Chow C.W., (1982), "The Demand for External Auditing: Size, Debt and OwnershipInfluences", Accounting Review, Vol.57, April, pp.272-291.
    • (1982) Accounting Review , vol.57 , pp. 272-291
    • Chow, C.W.1
  • 10
  • 13
    • 0040558488 scopus 로고
    • DTI, Investigation under Section 165(1)(b) of the Companies Act 1948: Interim and Final Reports by Sir Robert Alexander Gatehouse and Ian Glendinning Watt FCA, London: HMSO
    • DTI (1990a), Alexander Howden Holdings plc (formerly Alexander Howden Group plc), Investigation under Section 165(1)(b) of the Companies Act 1948: Interim and Final Reports by Sir Robert Alexander Gatehouse and Ian Glendinning Watt FCA, London: HMSO.
    • (1990) Alexander Howden Holdings Plc (formerly Alexander Howden Group Plc)
  • 14
    • 0039373197 scopus 로고
    • DTI, Investigation under Section 165(1)(b) of the Companies Act 1948: Final Report by Stewart Craufurd Boyd QC and Peter William Grostete DuBuisson FCA, London: HMSO
    • DTI (1990b), Minet Holdings plc, W.M.D. Underwriting Agencies Limited, Investigation under Section 165(1)(b) of the Companies Act 1948: Final Report by Stewart Craufurd Boyd QC and Peter William Grostete DuBuisson FCA, London: HMSO.
    • (1990) Minet Holdings Plc, W.M.D. Underwriting Agencies Limited
  • 15
    • 0040039380 scopus 로고
    • Optimal Contracts With Costly Conditional Auditing
    • Evans, III J.H., (1980), "Optimal Contracts With Costly Conditional Auditing", Journal of Accounting Research, Vol.18, Supplement 1980, pp.108-28.
    • (1980) Journal of Accounting Research , vol.18 , Issue.SUPPL. 1980 , pp. 108-128
    • Evans, J.H.1
  • 16
    • 85039733599 scopus 로고    scopus 로고
    • Financial Services Authority (FSA), Consultation Paper 16, November, London: FSA
    • Financial Services Authority (FSA) (1998), The Future Regulation of Lloyd's, Consultation Paper 16, November, London: FSA.
    • (1998) The Future Regulation of Lloyd's
  • 18
    • 84855262738 scopus 로고
    • Fisher Working Party, London: Lloyd's
    • Fisher Working Party, (1980), Self-regulation at Lloyd's, London: Lloyd's.
    • (1980) Self-regulation At Lloyd's
  • 19
    • 84855277526 scopus 로고
    • in Craswell, A.T. (ed.), Collected Papers of the Fifth World Congress of Accounting Historians University of Sydney
    • Gwilliam, D.R., (1988), "Auditor Independence and Auditor Judgements: An Historical Perspective" in Craswell, A.T. (ed.), Collected Papers of the Fifth World Congress of Accounting Historians, University of Sydney.
    • (1988) Auditor Independence and Auditor Judgements: An Historical Perspective
    • Gwilliam, D.R.1
  • 21
    • 23844526913 scopus 로고
    • Financial Control in the Financial Services Industry: The Case of Lloyd's of London
    • in Ezzamel, M. and Heathfield, D. (eds.), London: Chapman & Hall
    • Gwilliam, D.R., Hoskin, K.W. and Macve, R.H., (1992), "Financial Control in the Financial Services Industry: the Case of Lloyd's of London", in Ezzamel, M. and Heathfield, D. (eds.), Perspectives on Financial Control, London: Chapman & Hall, pp.203-228.
    • (1992) Perspectives On Financial Control , pp. 203-228
    • Gwilliam, D.R.1    Hoskin, K.W.2    Macve, R.H.3
  • 22
    • 84855277521 scopus 로고    scopus 로고
    • The Costs and Benefits of Increased Accounting Regulation: A Case Study of Lloyd's of London
    • University of Cambridge
    • Gwilliam, D., Macve, R., and Meeks, G., (1999), "The Costs and Benefits of Increased Accounting Regulation: a Case Study of Lloyd's of London", Cambridge Discussion Papers in Accounting and Finance No.42, University of Cambridge.
    • (1999) Cambridge Discussion Papers In Accounting and Finance , vol.42
    • Gwilliam, D.1    Macve, R.2    Meeks, G.3
  • 25
    • 0009087293 scopus 로고
    • The Development of Life Assurance Accounting and Regulation in the UK: Reflections on Recent Proposals for Accounting Change
    • Horton, J. and Macve, R., (1994), "The Development of Life Assurance Accounting and Regulation in the UK: Reflections on Recent Proposals for Accounting Change", Accounting, Business and Financial History, Vol.4, No.2, pp.295-320.
    • (1994) Accounting, Business and Financial History , vol.4 , Issue.2 , pp. 295-320
    • Horton, J.1    Macve, R.2
  • 26
    • 0001357796 scopus 로고
    • Organization Theory and Methodology
    • April
    • Jensen, M.C., (1983), "Organization Theory and Methodology", Accounting Review, Vol.58, April, pp.319-339.
    • (1983) Accounting Review , vol.58 , pp. 319-339
    • Jensen, M.C.1
  • 27
    • 44649197264 scopus 로고
    • Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
    • October
    • Jensen, M.C. and Meckling, W.H., (1976), "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure", Journal of Financial Economics, Vol.3, October, pp.305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 28
    • 6044235542 scopus 로고    scopus 로고
    • Transaction Costs and the Theory of the Firm: The Scope and Limitations of the New Institutional Approach
    • Jones, S.R.H., (1997), "Transaction Costs and the Theory of the Firm: The Scope and Limitations of the New Institutional Approach", Business History, Vol.39, No.4, pp.9-25.
    • (1997) Business History , vol.39 , Issue.4 , pp. 9-25
    • Jones, S.R.H.1
  • 31
    • 84855262734 scopus 로고    scopus 로고
    • Lloyd's, Commercial Policy Unit, London: Lloyd's
    • Lloyd's, (1998), Statistics Relating to Lloyd's 1997, Commercial Policy Unit, London: Lloyd's.
    • (1998) Statistics Relating to Lloyd's 1997
  • 32
    • 84855277523 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings ("LDP") 8401/4, Lloyd's 1984
    • Lloyd's Disciplinary Proceedings ("LDP") 8401/4, Lloyd's 1984.
  • 33
    • 84855262735 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings 8402/6, Lloyd's 1985
    • Lloyd's Disciplinary Proceedings 8402/6, Lloyd's 1985.
  • 34
    • 84855275705 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings 8403/4, Lloyd's 1985
    • Lloyd's Disciplinary Proceedings 8403/4, Lloyd's 1985.
  • 35
    • 84855262737 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings 8404/4, Lloyd's 1985
    • Lloyd's Disciplinary Proceedings 8404/4, Lloyd's 1985.
  • 36
    • 84855275703 scopus 로고    scopus 로고
    • Lloyd's Disciplinary and Appellate Proceedings ("LDAP") 8501/9, Lloyd's 1986
    • Lloyd's Disciplinary and Appellate Proceedings ("LDAP") 8501/9, Lloyd's 1986.
  • 37
    • 84855260100 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings 8502/3, Lloyd's 1986
    • Lloyd's Disciplinary Proceedings 8502/3, Lloyd's 1986.
  • 38
    • 84855277524 scopus 로고    scopus 로고
    • Lloyd's Disciplinary and Appellate Proceedings 8601/4, Lloyd's 1988
    • Lloyd's Disciplinary and Appellate Proceedings 8601/4, Lloyd's 1988.
  • 39
    • 84855262736 scopus 로고    scopus 로고
    • Lloyd's Disciplinary and Appellate Proceedings 8601/8, Lloyd's 1987
    • Lloyd's Disciplinary and Appellate Proceedings 8601/8, Lloyd's 1987.
  • 40
    • 84855275707 scopus 로고    scopus 로고
    • Lloyd's Disciplinary Proceedings 8701/1, Lloyd's 1988
    • Lloyd's Disciplinary Proceedings 8701/1, Lloyd's 1988.
  • 42
    • 23844467870 scopus 로고
    • second edition): Issues in Financial Reporting at Lloyd's, London: Prentice-Hall /ICAEW
    • Macve, R.H. and Gwilliam, D.R., (1993), A Survey of Lloyd's Syndicate Accounts (second edition): Issues in Financial Reporting at Lloyd's, London: Prentice-Hall /ICAEW.
    • (1993) A Survey of Lloyd's Syndicate Accounts
    • Macve, R.H.1    Gwilliam, D.R.2
  • 44
    • 23844498222 scopus 로고
    • Report of the Committee of Inquiry, Cm59, London: HMSO
    • Neill, Sir Patrick (1987), Regulatory Arrangements at Lloyd's, Report of the Committee of Inquiry, Cm59, London: HMSO.
    • (1987) Regulatory Arrangements At Lloyd's
    • Neill, S.P.1
  • 45
    • 0000040510 scopus 로고
    • An Information Economics Analysis of Financial Reporting and External Auditing
    • October
    • Ng, D., (1978), "An Information Economics Analysis of Financial Reporting and External Auditing", Accounting Review, Vol.53, October, pp.910-920.
    • (1978) Accounting Review , vol.53 , pp. 910-920
    • Ng, D.1
  • 46
    • 0039156077 scopus 로고
    • Auditing: Incentives and Truthful Reporting
    • Ng, D. and Stoeckenius, J., (1979), "Auditing: Incentives and Truthful Reporting", Journal of Accounting Research, Vol.17, Supplement 1979, pp.1-24.
    • (1979) Journal of Accounting Research , vol.17 , Issue.SUPPL. 1979 , pp. 1-24
    • Ng, D.1    Stoeckenius, J.2
  • 48
    • 84927003569 scopus 로고
    • London: The National Book Association / Hutchinson & Co
    • Straus, R., (1939), Lloyd's: A Historical Sketch, London: The National Book Association / Hutchinson & Co.
    • (1939) Lloyd's: A Historical Sketch
    • Straus, R.1
  • 49
    • 38249029623 scopus 로고
    • Panglossian Accounting Theories: The Science of Apologising in Style
    • Tinker, T., (1988), "Panglossian Accounting Theories: The Science of Apologising in Style", Accounting, Organizations & Society, Vol.13, No.2, pp.165-189.
    • (1988) Accounting, Organizations & Society , vol.13 , Issue.2 , pp. 165-189
    • Tinker, T.1
  • 50
    • 38249024847 scopus 로고
    • Agency Theory: A Falsificationist Perspective
    • Walker, M., (1989), "Agency Theory: a Falsificationist Perspective", Accounting, Organizations & Society, Vol.14, No.5/6, pp.433-453.
    • (1989) Accounting, Organizations & Society , vol.14 , Issue.5-6 , pp. 433-453
    • Walker, M.1
  • 52
    • 84872494936 scopus 로고
    • Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
    • October
    • Watts, R.L. and Zimmerman, J.L., (1983), "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence", Journal of Law and Economics, Vol.26, October, pp.613-33.
    • (1983) Journal of Law and Economics , vol.26 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.