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Audit failure, litigation, and insurance in early twentieth century Britain (2005)
Journal Article
Chandler, R. A., & Fry, N. (2005). Audit failure, litigation, and insurance in early twentieth century Britain. Accounting History, 10(3), 13-38. https://doi.org/10.1177/103237320501000302

The relationships between audit failure, judicial fault-finding and the availability of professional indemnity insurance have been debated by legal and accounting writers in both academic and professional circles. This paper adds an historical perspe... Read More about Audit failure, litigation, and insurance in early twentieth century Britain.