Flesher, Dale L.; Samson, William D.; Previts, Gary John - In: Managerial Auditing Journal 18 (2003) 5, pp. 374-386
Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the existence of regulatory mandate or the external auditing function. This is the earliest example of such an organized and...