Accountability and financial statement presentation of early Western Australian banks: 1837–1880
This study uses legal origin theory to consider the influence of the British imperial government on financial statement presentation of early Western Australian banks. Accountability and patterns of financial presentation were explored through an examination of 192 quarterly returns and three annual...
| Main Authors: | , , |
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| Format: | Journal Article |
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Sage Publications
2018
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| Online Access: | http://hdl.handle.net/20.500.11937/67091 |
| _version_ | 1848761472723714048 |
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| author | Game, C. Cullen, Lisa Brown, Alistair |
| author_facet | Game, C. Cullen, Lisa Brown, Alistair |
| author_sort | Game, C. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study uses legal origin theory to consider the influence of the British imperial government on financial statement presentation of early Western Australian banks. Accountability and patterns of financial presentation were explored through an examination of 192 quarterly returns and three annual returns for the Bank of Western Australia, Western Australian Bank and National Bank of Australia over the years 1837–1880. Findings from the study suggest the banks demonstrated a willingness to prepare forms of Western-narrow and Western-broad accounts. Early Western Australian banks consistently prepared timely financial statements to keep stakeholders informed of the banks’ quarterly returns. Despite the harsh economic conditions, Western Australian banks appeared to keep pace with the changing legal, political and fiscal accountability reforms carried out by the colonial government during this early settlement period of Western Australia. |
| first_indexed | 2025-11-14T10:32:13Z |
| format | Journal Article |
| id | curtin-20.500.11937-67091 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:32:13Z |
| publishDate | 2018 |
| publisher | Sage Publications |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-670912019-03-11T08:02:51Z Accountability and financial statement presentation of early Western Australian banks: 1837–1880 Game, C. Cullen, Lisa Brown, Alistair This study uses legal origin theory to consider the influence of the British imperial government on financial statement presentation of early Western Australian banks. Accountability and patterns of financial presentation were explored through an examination of 192 quarterly returns and three annual returns for the Bank of Western Australia, Western Australian Bank and National Bank of Australia over the years 1837–1880. Findings from the study suggest the banks demonstrated a willingness to prepare forms of Western-narrow and Western-broad accounts. Early Western Australian banks consistently prepared timely financial statements to keep stakeholders informed of the banks’ quarterly returns. Despite the harsh economic conditions, Western Australian banks appeared to keep pace with the changing legal, political and fiscal accountability reforms carried out by the colonial government during this early settlement period of Western Australia. 2018 Journal Article http://hdl.handle.net/20.500.11937/67091 10.1177/1032373218759972 Sage Publications restricted |
| spellingShingle | Game, C. Cullen, Lisa Brown, Alistair Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title | Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title_full | Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title_fullStr | Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title_full_unstemmed | Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title_short | Accountability and financial statement presentation of early Western Australian banks: 1837–1880 |
| title_sort | accountability and financial statement presentation of early western australian banks: 1837–1880 |
| url | http://hdl.handle.net/20.500.11937/67091 |