Noguchi, Masayoshi; Batiz-Lazo, Bernardo - In: Accounting History Review 20 (2010) 1, pp. 41-66
In this article, informed by corporatist theory, we explore the transition from 'fraud detection' to 'statement verification' (Chandler, Edwards, and Anderson 1993, 452) in terms of the audit objectives of building societies in the late 1950s. The study proceeds by analysing negotiations between...