Research Seminars

The Evolution of Accountancy as a Global Profession: An Historical Analysis of Profession/State Relationships

Speaker: C. Richard BAKER
Adelphi University, New York

22 June 2012 - MBA salle 04 - From 14.00 to 16.00

In this paper the evolution of accountancy as a global profession is examined through a comparative historical analysis of the development of statutory auditing in the United Kingdom, France and Germany. While it is now evident that a global accountancy profession has developed in response to the growth of global capitalism, a historical analysis of the evolution of the accountancy profession indicates that this evolution has not been smooth or constant, and that nation states have played a significant role in the development of the profession. While the legal requirement for external audits of company financial statements, which found its inception in the mid-19th century, provided an impetus for the growth of an accountancy profession, inertial factors arising from differences in the historical regulation of professional activity led to distinctions in the role and status of the accountancy profession. In effect, it is only in recent years that there have been significant efforts to harmonize the regulatory structures for the accountancy profession on an international basis, and, moreover, it can be seen that these international regulatory efforts have been focused almost entirely on what is referred to as “statutory auditing”. The primary argument of this paper is that international harmonization of regulation of the accountancy profession will be difficult to achieve as long as there continues to be differences in the definition of the purpose and objectives of regulating corporate activity and what the role of statutory auditing is within that regulation.

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4 April 2019 - T104 - From 2:00 pm to 3:15 pm


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Speaker: Harry Di Pei
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Speaker: François Geerolf
UCLA

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Speaker: Marko Tervio
Aalto

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Speaker: Julien Cujean

6 December 2018 - T104 - From 2:00 pm to 3:15 pm


Finance

Speaker: Andres Liberman

29 November 2018 - T004 - From 2:00 pm to 3:15 pm



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