The early evolution of corporate control and auditing: the English East India Company (1600-1640)
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Authors
Author (Corporation)
Publication date
2018
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Type
01A - Journal article
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Parent work
Accounting, Auditing & Accountability Journal
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DOI of the original publication
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Series
Series number
Volume
31
Issue / Number
1
Pages / Duration
214-236
Patent number
Publisher / Publishing institution
Emerald
Place of publication / Event location
Bingley
Edition
Version
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Abstract
Purpose - The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC). Design/methodology/approach - Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC. Findings - Auditing in the EIC evolved from a simple adjudication on allowable expenditures to Originality/value - This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.
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ISBN
ISSN
0951-3574
Language
English
Created during FHNW affiliation
No
Strategic action fields FHNW
Publication status
Published
Review
Peer review of the complete publication
Open access category
Closed
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Citation
Dobija, D. (2018). The early evolution of corporate control and auditing: the English East India Company (1600-1640). Accounting, Auditing & Accountability Journal, 31(1), 214–236. https://doi.org/10.1108/AAAJ-03-2015-1991