Accounting, Auditing and the Business Establishment in Colonial Auckland 1880‐1895
Accounting, Auditing and the Business Establishment in Colonial Auckland 1880‐1895
复制标题
奥克兰殖民时期的会计、审计和商业机构 1880-1895
DOI：
10.1108/09513579310027549
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发表时间：
1993
期刊：
影响因子：
--
通讯作者：
K. Kearins
中科院分区：
文献类型：
--
作者：
K. Hooper;M. Pratt;K. Kearins
描述了19世纪80年代初新西兰奥克兰的股票市场，它与100年后的相同股票市场具有许多共同特征。创造性的会计做法和可疑的审计判断是这些共同特征中的一部分。奥克兰的股票市场由一群精英商人主导，他们控制着大多数领先的公司。当1886年市场崩溃时，这些公司中的许多都经历了严重的财务困难。重点阐述了会计和审计对这些困难的贡献。
Describes the Auckland, New Zealand, sharemarket of the early 1880s which possessed many features in common with the same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these shared features. The Auckland sharemarket was dominated by an elite group of businessmen who controlled most of the leading companies. When the market collapsed in 1886 many of these companies experienced grave financial difficulties. Focuses on the accounting and auditing contribution to these difficulties.