TY  - JOUR
AB  - A study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting profession, the elected auditors and the government‐controlled district audit. Each of these groups had their “own drum to bang” as they made their case for performing the audit. This article examines their arguments by reviewing the findings of government inquiries, extensive archive material on the practice of audit and the accounting literature of the period. The article concludes with a summary of the position reached by the end of what is regarded as the formative period of continuous progress in developing the UK's system of local government.
VL  - 19
IS  - 1
SN  - 0268-6902
DO  - 10.1108/02686900410509820
UR  - https://doi.org/10.1108/02686900410509820
AU  - Coombs H.M.
AU  - Edwards J.R.
PY  - 2004
Y1  - 2004/01/01
TI  - The audit of municipal corporations – a quest for professional dominance
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 68
EP  - 83
Y2  - 2024/04/23
ER  -