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Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Accounting Historians Journal
This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Accounting Historians Journal
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.