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Historical Overview Of Auditors In Bulgaria

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  • MIROSLAV NEDELCHEV

    (Bulgarian Academy of Sciences)

Abstract

The aim of paper is to review the auditors in economic history of Bulgaria. Like in other countries, the origin of statehood in Bulgaria leads to origin of audit. The review is based on 17 information sources and covers the period 1897-1945. The results of paper determine the origin of audit as a shift of control over shareholding companies to the state and, most of all, the control over commercial banks. Unlike to other countries where the origin of auditors is due to effects of the Great Depression, the origin of auditors in Bulgaria is the transfer of right to establish a shareholding company from the state to the founders and the need of state control over the company's activities.

Suggested Citation

  • Miroslav Nedelchev, 2017. "Historical Overview Of Auditors In Bulgaria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 13(2), pages 153-164.
    • Handle: RePEc:neo:journl:v:13:y:2017:i:2:p:153-164
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    More about this item

    Keywords

    economic history; external audit; state control; corporate governance; shareholding companies; commercial banks;
    All these keywords.

    JEL classification:

    • B15 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Historical; Institutional; Evolutionary
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • N24 - Economic History - - Financial Markets and Institutions - - - Europe: 1913-

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