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    Accountability and financial statement presentation of early Western Australian banks: 1837–1880

    Access Status
    Fulltext not available
    Authors
    Game, C.
    Cullen, Lisa
    Brown, Alistair
    Date
    2018
    Type
    Journal Article
    
    Metadata
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    Citation
    Game, C. and Cullen, L. and Brown, A. 2018. Accountability and financial statement presentation of early Western Australian banks: 1837–1880. Accounting History. 23 (4): pp. 555-574.
    Source Title
    Accounting History
    DOI
    10.1177/1032373218759972
    ISSN
    1749-3374
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/67091
    Collection
    • Curtin Research Publications
    Abstract

    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.

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