Chie Sawanobori

Osaka Sangyo University

Associate Professor

Japan

SCHOLARLY PAPERS

4

DOWNLOADS

188

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Internal Auditing in Mid-Nineteenth Century Railroad Companies: Comparing the Practices of American and British Railroads

Number of pages: 20 Posted: 03 Sep 2015
Mitsunori Kasukabe, Chie Sawanobori and Motohiro Aihara
Hokkaido University - Graduate School of Economics & Business Administration, Osaka Sangyo University and Hokkaido University
Downloads 79 (309,758)

Abstract:

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internal audit, traveling auditor, railway accounting

2.

Auditing Practices of British Gas Companies from 1812 to 1830

Number of pages: 23 Posted: 22 Feb 2016
Mitsunori Kasukabe and Chie Sawanobori
Hokkaido University - Graduate School of Economics & Business Administration and Osaka Sangyo University
Downloads 51 (388,482)

Abstract:

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Audit, Gas Companies

3.

Genesis of the Double Account System: A Case Study of a UK Gas Company at the Beginning of the 19th Century

Number of pages: 13 Posted: 22 Feb 2016
Mitsunori Kasukabe and Chie Sawanobori
Hokkaido University - Graduate School of Economics & Business Administration and Osaka Sangyo University
Downloads 45 (405,851)

Abstract:

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double account system, gas company, classification of expenditure into capital and revenue, accrual basis

4.

The Study of the Double Account System at the Gas Light and Coke Company

Number of pages: 20 Posted: 03 Jan 2018
Mitsunori Kasukabe and Chie Sawanobori
Hokkaido University - Graduate School of Economics & Business Administration and Osaka Sangyo University
Downloads 13 (563,873)

Abstract:

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Double Account System, The Gasworks Clauses Act of 1871, the Regulation of Railways Act of 1868, The Gas Light and Coke Company, The Independent Gas Light and Coke Company