The historian as auditor: facts, judgements and evidence
The historian as auditor: facts, judgements and evidence
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.
131-155
Napier, Christopher J.
795ba989-f274-4113-a1f2-2ab240243b39
2002
Napier, Christopher J.
795ba989-f274-4113-a1f2-2ab240243b39
Napier, Christopher J.
(2002)
The historian as auditor: facts, judgements and evidence.
The Accounting Historians Journal, 29 (2), .
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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Published date: 2002
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Local EPrints ID: 35828
URI: http://eprints.soton.ac.uk/id/eprint/35828
PURE UUID: b740835e-f52a-487d-b3b7-80f6b99e6812
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Date deposited: 22 May 2006
Last modified: 11 Dec 2021 15:30
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Christopher J. Napier
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