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Chapter 2 A Brief History of the United States Standard Auditor’s Report

Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 19-33). 2021

In this chapter, we study the evolution of the auditor’s report from its emergence more than 150 years ago to the present. During this period, the standard auditor’s report has evolved from a rudimentary form to its current and more sophisticated structure with a clearly defined title,...

Persistent link: https://www.econbiz.de/10015085929

A comparative analysis of the development of the auditing profession in the United Kingdom and France

Baker, C. Richard - In: Accounting history : journal of the Accounting History … 19 (2014) 1/2, pp. 97-114

Persistent link: https://www.econbiz.de/10010256913

An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective

Baker, C. Richard - In: Journal of accounting & organizational change 10 (2014) 2, pp. 216-228

Persistent link: https://www.econbiz.de/10010387205

The contested concept of auditor independence

Baker, C. Richard - In: Independent accounts : the possibilities for auditor …, (pp. 17-26). 2007

Persistent link: https://www.econbiz.de/10003458093

From member of the company to registered auditor : the role of the external auditor in corporate governance

Baker, C. Richard - In: Australian accounting review 19 (2009) 1, pp. 24-32

Persistent link: https://www.econbiz.de/10003830952

Elmer G. Beamer and the American Institute of Certified Public Accountants : the pursuit of a cognitive standard for the accounting profession

Persson, Martin E.; Radcliffe, Vaughan S.; Stein, Mitchell - In: Accounting history : journal of the Accounting History … 23 (2018) 1/2, pp. 71-92

Persistent link: https://www.econbiz.de/10011875013

The regulation of statutory auditing : an institutional theory approach

Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Managerial auditing journal 29 (2014) 5, pp. 371-394

Persistent link: https://www.econbiz.de/10010361466

The regulatory response in France to accounting scandals

Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Auditing, trust and governance : regulation in Europe, (pp. 98-110). 2008

Persistent link: https://www.econbiz.de/10003599914

The origins of auditor liability to third parties under United States common law

Baker, C. Richard; Prentice, Deborah - In: Accounting history : journal of the Accounting History … 13 (2008) 2, pp. 163-182

Persistent link: https://www.econbiz.de/10003719432

Law versus ethics in accounting

Baker, C. Richard - In: Research on professional responsibility and ethics in … 23 (2020), pp. 105-119

Persistent link: https://www.econbiz.de/10012587381