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Auditing in the United States: a historical perspective

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  • Dale L. Flesher
  • Gary John Previts
  • William D. Samson

Abstract

This article reports several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States. While the Baltimore and Ohio Railroad's reliance on its audit committee of directors from its inception in 1827 and the functions of the auditing committee of the Mobile and Ohio Railroad in the 1850s are the principal subjects of the article, other railroad examples are also provided. These uses of auditing in the early corporate United States provide materials which provide a useful perspective for today's accounting researchers and practitioners as to the fundamental control and governance values of the auditing function. The article advances the basis for explaining the origins and development of auditing in the United States.

Suggested Citation

  • Dale L. Flesher & Gary John Previts & William D. Samson, 2005. "Auditing in the United States: a historical perspective," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 21-39, February.
    • Handle: RePEc:bla:abacus:v:41:y:2005:i:1:p:21-39
    DOI: 10.1111/j.1467-6281.2005.00167.x
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    Cited by:

    1. Valerio Antonelli & Raffaele D?Alessio & Emanuela Mattia Cafaro & Michele Bigoni, 2019. "The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870)," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-34.
    2. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    3. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    4. Dale L. Flesher & Gary John Previts & William D. Samson, 2017. "Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 133-157, March.
    5. Lee, T.A. & Clarke, F. & Dean, G., 2008. "The dominant senior manager and the reasonably careful, skilful, and cautious auditor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 677-711.
    6. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.

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