References
- Abbott , A. 1988 . The System of Professions: An Essay on the Division of Expert Labor , Chicago : The University of Chicago Press .
- 1991 . The objective of financial statements and the qualitative characteristics of financial information . Accountancy , (September) : 99 – 103 .
- Auditing Practices Board . 1991 . Auditing and Reporting 1991/92 , London : Accountancy Books .
- Ball , R. and Brown , R. 1968 . An empirical evaluation of accounting income numbers . Journal of Accounting Research , 6 ( 2 ) : 159 – 178 .
- Brönner , H. and Busch , K. 1981 . 50 Jahre Wirtschaftsprüfer in Deutschland . Die Wirtschaftsprüfung , 19 ( 20 ) : 533 – 538 .
- Bromwich , M. 1992 . Financial Reporting, Information and Capital Markets , London : Pitman .
- Cadbury Committee . 1992 . The Financial Aspects .of Corporate Governance London
- Dearing , R. 1990 . Accounting standards: the new approach . Accountancy , June : 86 – 87 .
- DiMaggio , P. and Powell , W. 1983 . The iron cage revisited: institutional isomorphism and collective rationality in organizational fields . American Sociological Review , 48 ( 2 ) : 147 – 160 .
- Dunn , J. 1991 . Auditing: Theory and Practice , Hemel Hempstead : Prentice Hall .
- Dyson , K. 1992 . “ Theories of regulation and the case of Germany: a model of regulatory change ” . In The Politics of German Regulation , Edited by: Dyson , K. Aldershot : Dartmouth .
- Edwards , J. R. 1989 . A History of Financial Accounting , London : Routledge .
- 1992 . Ernst & Young's response to the Cadbury proposals . Thought Leadership Series , (September)
- Flint , D. 1988 . Philosophy and Principles of Auditing , London : Macmillan Education .
- Frank , W. G. 1979 . An empirical analysis of international accounting principles . Journal of Accounting Research , 17 ( 2 ) : 593 – 605 .
- Goerdeler , R. 1977 . “ Stellungnahme ” . In Wirtschaftsprüfung heute. Entwicklung oder Reform , Edited by: Busse von Colbe , W. and Lutter , M. Wiesbaden : Betriebswirts-chaftlicher Verlag Dr. Th. Gabler .
- Hofstede , G. 1980 . Culture's Consequences , Beverly Hills, CA : Sage Publications .
- Hopwood , A. 1988 . “ Accounting research and accounting practice: the ambiguous relationship between the two ” . In Accounting from the Outside , Edited by: Hopwood , A. London : Garland Publishing .
- Jack , A. Meeting of minds fails to strike the right balance . Financial Tirnes .
- Jenkis , H. 1989 . Die Wirtschaftsprüfung im Konflikt zwischen Prüfung und Beratung , Berlin : Duncker & Humblot .
- Jensen , M. C. and Meckling , W. H. 1976 . Theory of the firm: managerial behaviour, agency costs and ownership structure . Journal of Financial Economics , 3 : 305 – 360 .
- Kocka , J. 1990 . “ ‘Burgertum’ and professions in the nineteenth century: two alternative approaches ” . In Professions in Theory and History. Rethinking the Study of the Professions , Edited by: Burrage , M. and Torstendahl , R. London : Sage .
- Kühnberger , M. 1987 . Anmerkungen zum Argument vom Hohen Grad an Professionalisierung der Deutschen Wirtschaftsprüfer . Zeitschrift für Betriebs-wirtschaftliche Forschung , 6 : 455 – 475 .
- Küting, N. (1991) ‘Jahresabschluß Vorlesung’, Skript im Wintersemester 1991/92
- Lavin , D. 1976 . Perceptions of the independence of the auditor . The Accounting Review , 51 ( 1 ) : 41 – 50 .
- Mathews , K. 1987 . Der berufliche Wirkungskreis des Wirtschaftsprüfers nach dem Inkrafttreten des Bilanzrichtlinien-Gesetzes . Betriebs-Berater , 33 : 2265 – 2274 .
- McBarnet , D. and Whelan , C. J. 1991 . The elusive spirit of the law: formalism and the struggle for legal control . The Modern Law Review , 54 ( 6 ) : 848 – 873 .
- McBarnet , D. and Whelan , C. J. 1992 . “ Regulating accounting: limits in the law ” . In Accounting and the Law , Edited by: Bromwich , M. and Hopwood , A. Heme1 Hempstead : Prentice Hall .
- Mertens , H. J. 1977 . “ Erwartung und Wirklichkeit der aktien rechtlichen Pflichtprüfung ” . In Wirtschaftsprüfung heute: Entwicklung oder Reform? , Edited by: Busse von Colbe , W. and Lutter , M. Wiesbaden : Betriebswirtschaftlicher Verlag Dr. Th. Gabler .
- Moizer , P. 1991 . “ Independence ” . In Current Issues in Auditing , 2nd , Edited by: Sherer , M. and Turley , S. London : Paul Chapman .
- Moran , M. 1991 . The Politics of the Financial Services Revolution , London : Macmillan .
- Moxter , A. 1981 . Wirtschaftsprüfung und Zeitgeist . Die Wirtschaftsprüfung , 19 : 579 – 582 .
- Nair , R. D. and Frank , W. G. 1980 . The impact of disclosure and measurement practices on international accounting classifications . The Accounting Review , 55 ( 3 ) : 426 – 450 .
- Napier , C. and Power , M. 1992 . Professional research, lobbying and intangibles: a review essay . Accounting and Business Research , 23 ( 89 ) : 85 – 95 .
- Nicholson , R. 1991 . The German profession interpreted . Accountancy , (August) : 58 – 59 .
- Nobes , C. and Parker , R. 1991 . Comparative International Accounting , 3rd , Hemel Hempstead : Prentice Hall .
- Ordelheide , D. 1990 . “ The Fourth Directive in Germany ” . In Etudes en compatibilité' international , Edited by: Boussard , D. and Delvaille , P. ESCP .
- Ordelheide , D. 1993 . True and fair view: a European and a German perspective . European Accounting Review , 2 ( 1 ) : 81 – 90 .
- Perera , M. H. B. 1989 . Towards a framework to analyze the impact of culture on accounting . The International Journal of Accounting , 24 ( 1 ) : 42 – 55 .
- Power , M. 1993 . The politics of financial auditing . The Political Quarterly , 64 ( 3 ) : 272 – 284 .
- Radcliffe , V. S. , Cooper , D. J. and Robson , K. 1994 . The management of professional enterprises and regulatory change: British accountancy and the Financial Services Act, 1986 . Accounting, Organizations and Society , 19 ( 7 ) : 601 – 628 .
- Richter , M. 1976 . Die Unabhängigkeit des Wirtschaftsprüfers-Ergebtisse einer schriftlichetn Befragung von Wirtschaftsprüfern und Wirtschaftsjournalisten , Saarbrücken : Universität des Saarlandes .
- Rogowski , R. 1994 . Auditors and lawyers in Germany: co-evolution not competition . International Journal of the Legal Profession , l ( 1 ) : 13 – 29 .
- Rogowski , R. 1995 . “ German corporate lawyers: social closure in autopoietic perspective ” . In Professional Competition and Professional Power , Edited by: Dezalay , Y. and Sugarman , D. London : Routledge .
- Schulze-Osterloh . 1977 . “ Stellung und Unabhängigkeit des Wirtschaftsprüfers ” . In Wirtschaftsprüfung heute. Entwicklung oder Reform? , Edited by: Busse von Colbe , W. and Lutter , M. Wiesbaden : Betriebswirtschaftlicher Verlag Dr. Th. Gabler .
- Scott , R. 1992 . “ Introduction: from technology to environment ” . In Organizational Environments: Ritual and Rationality , updated , Edited by: Meyer , J. and Rowan , W. Newbury Park : Sage Publications .
- Sieben , G. 1977 . “ Formaltestat oder materielle Prüfung ” . In Wirtschaftsprüfung heute: Entwicklung oder Reform? , Edited by: Busse von Colbe , W. and Lutter , M. Wiesbaden : Betriebswirtschaftlicher Verlag Dr. Th. Gabler .
- Streim , H. Financial accounting in Germany: an overview . paper presented at the Anglo-German Seminar on Accounting . 1991 at the London School of Economics
- Schruff , L. 1992 . “ Wirtschaftsprüfer. Formen der Berufsausübung ” . In Handwörterbuch der Revision , 2nd , Edited by: Coenenberg , A. and von Wysocki , K. Vol. VIII , Stuttgart : Poeschel . Enzyklopädie der Betriebwirtschaftslehre
- Vogel , D. 1986 . National Styles of Regulation , Ithaca, NY : Cornell, University Press .
- Watts , R. L. and Zimmerman , J. L. 1986 . Positive Accounting Theory , Englewood Cliffs, NJ : Prentice Hall .
- Willmott , H. C. , Puxty , A. G. , Robson , K. , Cooper , D. J. and Lowe , E. A. 1992 . Regulation of accountancy and accountants: a comparative analysis of accounting for research and development in four advanced capitalist countries . Accounting, Auditing and Accountability Journal , 5 ( 2 ) : 32 – 53 .
- Wirtschaftsprüferkammer (1987) Richtlinien für die Berufs-ausübung der Wirtschaftsprüfer und vereidigten Buchprüfer. Düsseldorf
- Woolf , E. /1990 . Auditing Today , 4th , Heme1 Hempstead : Prentice Hall .