Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK)
Applying tenets of legal origin theory, this article traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakehold...
| Main Authors: | , , |
|---|---|
| Format: | Journal Article |
| Published: |
2020
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/77905 |
| _version_ | 1848763918252507136 |
|---|---|
| author | Game, Chantal Cullen, Lisa Brown, Alistair |
| author_facet | Game, Chantal Cullen, Lisa Brown, Alistair |
| author_sort | Game, Chantal |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Applying tenets of legal origin theory, this article traces the origins of
banking financial accountability resting behind paragraphs 78 to 82 of
the First Schedule of the Companies Act 1862 (UK), where the timely
disclosure of a balance sheet and statement of income and expenditure
to stakeholders are scrutinised. Comparative legal analysis of 503 banking
enactments of the US, Canada and England during the eighteenth
and nineteenth centuries reveals that expectations of formal accounts
raised by the Companies Act 1862 (UK) were informed by the Colombia
Banking Act 1817 (CO) in the US, the Canadian Mauritius Regulations 1830 and the Joint Stock Banks Act 1844 (UK). |
| first_indexed | 2025-11-14T11:11:05Z |
| format | Journal Article |
| id | curtin-20.500.11937-77905 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:11:05Z |
| publishDate | 2020 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-779052022-08-22T06:08:41Z Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK) Game, Chantal Cullen, Lisa Brown, Alistair 1501 - Accounting, Auditing and Accountability Applying tenets of legal origin theory, this article traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries reveals that expectations of formal accounts raised by the Companies Act 1862 (UK) were informed by the Colombia Banking Act 1817 (CO) in the US, the Canadian Mauritius Regulations 1830 and the Joint Stock Banks Act 1844 (UK). 2020 Journal Article http://hdl.handle.net/20.500.11937/77905 10.1080/00076791.2020.1718109 restricted |
| spellingShingle | 1501 - Accounting, Auditing and Accountability Game, Chantal Cullen, Lisa Brown, Alistair Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK) |
| title | Origins resting behind banking financial
accountability of paragraphs 78 to 82 of the First
Schedule of the Companies Act 1862 (UK) |
| title_full | Origins resting behind banking financial
accountability of paragraphs 78 to 82 of the First
Schedule of the Companies Act 1862 (UK) |
| title_fullStr | Origins resting behind banking financial
accountability of paragraphs 78 to 82 of the First
Schedule of the Companies Act 1862 (UK) |
| title_full_unstemmed | Origins resting behind banking financial
accountability of paragraphs 78 to 82 of the First
Schedule of the Companies Act 1862 (UK) |
| title_short | Origins resting behind banking financial
accountability of paragraphs 78 to 82 of the First
Schedule of the Companies Act 1862 (UK) |
| title_sort | origins resting behind banking financial
accountability of paragraphs 78 to 82 of the first
schedule of the companies act 1862 (uk) |
| topic | 1501 - Accounting, Auditing and Accountability |
| url | http://hdl.handle.net/20.500.11937/77905 |