메뉴 건너뛰기




Volumn 29, Issue 2, 2002, Pages 131-156

The historian as auditor: Facts, judgments and evidence

Author keywords

[No Author keywords available]

Indexed keywords


EID: 85009420552     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.29.2.131     Document Type: Article
Times cited : (25)

References (56)
  • 2
    • 33745030887 scopus 로고    scopus 로고
    • A Benchmark for the Adequacy of Published Financial Statements
    • Alexander, D. (1999), “A Benchmark for the Adequacy of Published Financial Statements,” Accounting and Business Research, Vol. 29, No. 3: 239-253.
    • (1999) Accounting and Business Research , vol.29 , Issue.3 , pp. 239-253
    • Alexander, D.1
  • 3
    • 0035373822 scopus 로고    scopus 로고
    • Evidence and Argument: Another Look at Audit Fundamentals
    • Arthur, A. (2001), “Evidence and Argument: Another Look at Audit Fundamentals,” Critical Perspectives on Accounting, Vol. 12, No. 3: 247-267.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.3 , pp. 247-267
    • Arthur, A.1
  • 4
    • 85009363749 scopus 로고
    • Statement of Auditing Standards 400: Audit Evidence (London: APB
    • Auditing Practices Board (1995a), Statement of Auditing Standards 400: Audit Evidence (London: APB).
    • (1995)
  • 5
    • 85009425461 scopus 로고
    • Statement of Auditing Standards 410: Analytical Procedures (London: APB
    • Auditing Practices Board (1995b), Statement of Auditing Standards 410: Analytical Procedures (London: APB).
    • (1995)
  • 6
    • 85009412958 scopus 로고
    • Statement of Auditing Standards 100: Objective and General Principles Governing an Audit of Financial Statements (London: APB
    • Auditing Practices Board (1995c), Statement of Auditing Standards 100: Objective and General Principles Governing an Audit of Financial Statements (London: APB).
    • (1995)
  • 8
    • 85009343133 scopus 로고    scopus 로고
    • Pluralistic Approaches to Knowing More: A Comment on Hoskin and Macve
    • Boyns, T. and Edwards, J. R. (2000), “Pluralistic Approaches to Knowing More: A Comment on Hoskin and Macve,” Accounting Historians Journal, Vol. 27, No. 1: 151-158.
    • (2000) Accounting Historians Journal , vol.27 , Issue.1 , pp. 151-158
    • Boyns, T.1    Edwards, J.R.2
  • 9
    • 0034179426 scopus 로고    scopus 로고
    • The History of Accounting and the Transition to Capitalism in England. Part Two: Evidence
    • Bryer, R. A. (2000), “The History of Accounting and the Transition to Capitalism in England. Part Two: Evidence,” Accounting, Organizations and Society, Vol. 25, Nos. 4-5: 327-381.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.4-5 , pp. 327-381
    • Bryer, R.A.1
  • 10
    • 0030163308 scopus 로고    scopus 로고
    • On the Proliferation of Accounting (His)tories
    • Cooper, C. and Puxty, T. (1996), “On the Proliferation of Accounting (His)tories,” Critical Perspectives on Accounting, Vol. 7, No. 3: 285-313.
    • (1996) Critical Perspectives on Accounting , vol.7 , Issue.3 , pp. 285-313
    • Cooper, C.1    Puxty, T.2
  • 15
    • 84960595364 scopus 로고
    • Is Justified True Belief Knowledge?
    • Gettier, E. L. (1963), “Is Justified True Belief Knowledge?,” Analysis, Vol. 23: 121-123.
    • (1963) Analysis , vol.23 , pp. 121-123
    • Gettier, E.L.1
  • 17
    • 84986170647 scopus 로고    scopus 로고
    • Radicalizing Accounting History: The Potential of Oral History
    • Hammond, T. and Sikka, P. (1996), “Radicalizing Accounting History: The Potential of Oral History,” Accounting, Auditing & Accountability Journal, Vol. 9, No. 3: 79-97.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.3 , pp. 79-97
    • Hammond, T.1    Sikka, P.2
  • 18
    • 85009394752 scopus 로고    scopus 로고
    • Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. And U.K
    • Hoskin, K. W. and Macve, R. H. (2000), “Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. and U.K.,” Accounting Historians Journal, Vol. 27, No. 1: 91-149.
    • (2000) Accounting Historians Journal , vol.27 , Issue.1 , pp. 91-149
    • Hoskin, K.W.1    Macve, R.H.2
  • 27
    • 0004906947 scopus 로고
    • The Truth of Historical Narratives
    • McCullagh, C. B. (1987), “The Truth of Historical Narratives,” History and Theory, Beiheft 26: 30-46.
    • (1987) History and Theory, Beiheft , vol.26 , pp. 30-46
    • McCullagh, C.B.1
  • 30
    • 0031610652 scopus 로고    scopus 로고
    • Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom
    • Napier, C. J. (1998), “Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom,” Accounting, Organizations and Society, Vol. 23, No. 1: 105-128.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.1 , pp. 105-128
    • Napier, C.J.1
  • 31
    • 0010053823 scopus 로고
    • Accounting for Bailiffship in Thirteenth Century England
    • Noke, C. (1981), “Accounting for Bailiffship in Thirteenth Century England,” Accounting and Business Research, Vol. 11, No. 42: 137-151.
    • (1981) Accounting and Business Research , vol.11 , Issue.42 , pp. 137-151
    • Noke, C.1
  • 33
    • 0002996919 scopus 로고
    • From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling
    • Power, M. K. (1992), “From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling,” Accounting, Organizations and Society, Vol. 17, No. 1: 37-62.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 37-62
    • Power, M.K.1
  • 35
    • 85009416128 scopus 로고    scopus 로고
    • Accounting History and the Emperors New Clothes: A Response to ‘Knowing More as Knowing Less?
    • Tyson, T. N. (2000), “Accounting History and the Emperor’s New Clothes: A Response to ‘Knowing More as Knowing Less? . . . , ” Accounting Historians Journal, Vol. 27, No. 1: 159-171.
    • (2000) Accounting Historians Journal , vol.27 , Issue.1 , pp. 159-171
    • Tyson, T.N.1
  • 37
    • 84986170647 scopus 로고    scopus 로고
    • Radicalizing Accounting History: The Potential of Oral History
    • Hammond, T. and Sikka, P. (1996), “Radicalizing Accounting History: The Potential of Oral History,” Accounting, Auditing & Accountability Journal, Vol. 9, No. 3: 79-97.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.3 , pp. 79-97
    • Hammond, T.1    Sikka, P.2
  • 38
    • 85009394752 scopus 로고    scopus 로고
    • Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. And U.K
    • Hoskin, K. W. and Macve, R. H. (2000), “Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. and U.K.,” Accounting Historians Journal, Vol. 27, No. 1: 91-149.
    • (2000) Accounting Historians Journal , vol.27 , Issue.1 , pp. 91-149
    • Hoskin, K.W.1    Macve, R.H.2
  • 47
    • 0004906947 scopus 로고
    • The Truth of Historical Narratives
    • McCullagh, C. B. (1987), “The Truth of Historical Narratives,” History and Theory, Beiheft 26: 30-46.
    • (1987) History and Theory, Beiheft , vol.26 , pp. 30-46
    • McCullagh, C.B.1
  • 50
    • 0031610652 scopus 로고    scopus 로고
    • Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom
    • Napier, C. J. (1998), “Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom,” Accounting, Organizations and Society, Vol. 23, No. 1: 105-128.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.1 , pp. 105-128
    • Napier, C.J.1
  • 51
    • 0010053823 scopus 로고
    • Accounting for Bailiffship in Thirteenth Century England
    • Noke, C. (1981), “Accounting for Bailiffship in Thirteenth Century England,” Accounting and Business Research, Vol. 11, No. 42: 137-151.
    • (1981) Accounting and Business Research , vol.11 , Issue.42 , pp. 137-151
    • Noke, C.1
  • 53
    • 0002996919 scopus 로고
    • From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling
    • Power, M. K. (1992), “From Common Sense to Expertise: Reflections on the Prehistory of Audit Sampling,” Accounting, Organizations and Society, Vol. 17, No. 1: 37-62.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 37-62
    • Power, M.K.1
  • 54
    • 0030078066 scopus 로고    scopus 로고
    • Making Things Auditable
    • Power, M. (1996), “Making Things Auditable,” Accounting, Organizations and Society, Vol. 21, No. 2/3: 289-315.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.2-3 , pp. 289-315
    • Power, M.1
  • 55
    • 85009416128 scopus 로고    scopus 로고
    • Accounting History and the Emperors New Clothes: A Response to ‘Knowing More as Knowing Less? ..
    • Tyson, T. N. (2000), “Accounting History and the Emperor’s New Clothes: A Response to ‘Knowing More as Knowing Less? ...,” Accounting Historians Journal, Vol. 27, No. 1: 159-171.
    • (2000) Accounting Historians Journal , vol.27 , Issue.1 , pp. 159-171
    • Tyson, T.N.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.