Article2002

THE HISTORIAN AS AUDITOR: FACTS, JUDGMENTS AND EVIDENCE

25 citations0/0 files storedAccounting Historians Journal

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Philosophy, History, and Historiography Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Both history and auditing are “evidence-based” practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians of accounting.

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References

1967Theory of Knowledge 1991Re-thinking history 2002:From Reliable Sources: An Introduction to Historical Methods 1997On "What Is History?" from Carr and Elton to Rorty and White 2001Why History? Ethics and Postmodernity 2000KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K.2002The Truth of History 2001Lying About Hitler: History, Holocaust and the David Irving Trial

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