The Journal of Risk Finance · 2004 · 789 citations · 0 references
BusinessAccountancyRisk ManagementAuditingFinancial AccountingRisk AssessmentFinancial ReportingFinancial RiskRisk ReportingRisk-based AuditingRisk Management AccountingRisk Management Disclosures
The authors noted a lack of storage space for two decades of *Accountancy* and *Accountancy Age* issues. They reviewed back issues of the journal to identify noteworthy articles before disposal. The review revealed that financial reporting dominated the 1980s, auditing the 1990s, and that risk‑management discussions only emerged from the mid‑1990s, with late‑1990s commentary focusing on practice management and partnership risks.
I recently decided that there was no longer space to store 20 years worth of Accountancy and Accountancy Age. Prior to disposal I reviewed all the back issues for articles of particular note worth saving. In the course of this process, a number of things were striking. First, articles on financial reporting were conspicuous in the 1980s, and in the 1990s it was auditing which seemed to be the main object of discussion. Second, risk and risk management begin to receive regular exposure only from about the mid‐1990s onwards. In particular, the late 1990s reveal an increasing commentary on practice management and risks to professional partnerships.