What question did this study set out to answer?

To examine the role of accountancy in England, particularly regarding the responsibilities to clients and investors.

The Profession of Accountancy in England: The Client and the Investor.

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Analysis of auditing practices and shareholder information in England, highlighting implications for accounting standards.

To examine the role of accountancy in England, particularly regarding the responsibilities to clients and investors.
Review of English auditing practices
Analysis of Companies Act 1929
Evaluation of information accessibility for shareholders
English auditors prioritize shareholders' needs over legal requirements.
Shareholders typically receive more information than legally mandated.
Accounting profession aims to establish principles for financial reporting that exceed existing laws.

Mary Murphy (1940) studied this question.

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