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Bolagsrevisorn - En studie av revisionsverksamhet under sent 1800-tal och tidigt 1900-tal. Från frivillighet till lagreglering och professionalisering.


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Title: Bolagsrevisorn - En studie av revisionsverksamhet under sent 1800-tal och tidigt 1900-tal. Från frivillighet till lagreglering och professionalisering.
Authors: Gärdfors, Bengt
Issue Date: 16-Mar-2010
Publication type: report
Series/Report no.: Göteborg Papers in Economic History
13
Keywords: Economic History
Business History
Auditing
Halland
Abstract: The development of Swedish auditing, in light of the increase in legislation of limited liability companies and the international history of audit at the turn of the 20th century, is investigated. An important factor is the description of the contemporary view of control and management in trade and industry. The separation between ownership and administration made the lawmakers realise the necessity of supervision of companies, the starting point of the investigation is thus the control st... more
ISSN: 1653-1000
URI: http://hdl.handle.net/2077/22122
Appears in Collections:Working papers

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