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The audit of municipal corporations - a quest for professional dominance

Coombs, H. M. and Edwards, John Richard 2004. The audit of municipal corporations - a quest for professional dominance. Managerial Auditing Journal 19 (1) , pp. 68-83. 10.1108/02686900410509820

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Abstract

A study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting profession, the elected auditors and the government-controlled district audit. Each of these groups had their “own drum to bang” as they made their case for performing the audit. This article examines their arguments by reviewing the findings of government inquiries, extensive archive material on the practice of audit and the accounting literature of the period. The article concludes with a summary of the position reached by the end of what is regarded as the formative period of continuous progress in developing the UK's system of local government.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe) > JN101 Great Britain
J Political Science > JS Local government Municipal government
Uncontrolled Keywords: Auditing; Fund management; Local government; Local government finance
Publisher: Emerald
ISSN: 0268-6902
Last Modified: 04 Jun 2017 04:38
URI: http://orca-mwe.cf.ac.uk/id/eprint/42146

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