The auditor as historian: Reflections of the epistemology of financial reporting

Concern has been growing recently that the modern commercial organisation is becoming less auditable. The volume and complexity of transactions and the opacity of computer-based information systems, coupled with the increased knowledge gap between auditors and clients, make the auditor reliant on evidence whose quality and reliability is open to broad challenges. At the same time, the changing nature of financial reports, from summaries of the past to images of the present and windows on the future, weakens the link between evidence of underlying activities and transactions and their representation in financial statements.This exacerbates the epistemological challenge faced by accountants and auditors: how can financial statements be said to be a faithful representation of an entity, and how can auditors give a well-grounded opinion that the financial statements give a true and fair view? These issues are by no means unique to financial reporting. Similar problems arise in historical research, where historical theorists and practical historians have had to grapple with the nature and status of evidence of the past and the relationship between evidence and historical narratives. By examining contemporary debates within the literature of historiography, insights into comparable issues within financial reporting and auditing should be gained.The paper concentrates in particular on the contribution to the historiographical debate made by Keith Jenkins. Through his books Re-thinking History (1991), On “What is History?” (1995) and Why History? Ethics and Postmodernity (1999), and his edited collection The Postmodern History Reader (1997), Jenkins has provocatively challenged more mainstream views of the historian’s relationship with evidence, indeed the nature of historical evidence itself, in ways that raise issues for the conventional understanding of evidence in the audit context. The arguments of Jenkins are contrasted with those of C. Behan McCullagh, whose The Truth of History (1998) explicitly explores the extent to which historical descriptions can be “true and fair”, and thus provides a direct analogy between the task of the historian and that of the auditor. The paper concludes that auditing stands or falls in an epistemological sense with history, in that the statements of auditors bear essentially the same relationship to audit evidence as those of historians bear to historical evidence. If, in a postmodern world,histories that claim to tell a unique “truth” are not just logically impossible but also ethically immoral, then so are financial statements and audit reports

An assessment of the cost effectiveness of vegetation harvesting as a means of removing nutrient and metals from ponds

This paper reports on an investigation to quantify the mass of pollutants removed from a stormwater retention pond by routine vegetation harvesting. The amount of plants can increase the costs of ponds, and the increased costs of plant maintenance may not be justified by enhanced pollutant removal. This study provides some of the basic information, previously lacking, which is needed to come to such decisions. The study facility was La Costa pond, a retention pond in California used to treat highway runoff. Water quality monitoring data indicate that the pond removed 43 percent of the total nitrogen entering the facility, with 5 to 7 percent directly attributable to harvesting the vegetation – in this case cattails (Typha). The data also indicate that 48 percent of the total annual phosphorus was removed from the runoff, with the harvested vegetation responsible for between 3 and 8 percent. Metal uptake by the vegetation was substantially less than nutrients. Total removal of copper, lead and zinc by the pond varied between 57 and 93 percent, with the harvested vegetation accounting for less than 2 percent of removal. Issues addressed in the paper include the cost implications of harvesting and ways of improving vegetative pollutant removal

Historian as auditor: Facts, judgments 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\u27s 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

Understanding Fraud in The Not-For-Profit Sector:A Stakeholder Perspective for Charities

The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label ‘fraud’ as a threat to the sector. This reflects ‘trusting indifference’, a value embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a ‘fraud tower’ with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers)

Control Area Network Limitations in EcoCAR

This research was conducted to produce a Communication Area Network (CAN) system that can effectively send messages using an Arduino with a CAN shield and to determine characteristic robustness. CAN systems are the most prominent form of communication between microcontrollers and devices primarily within vehicles. The CAN system itself was analyzed to determine the system’s robustness and weaknesses, along with proving that a twisted-paired wire is much more effective than a non-twisted pair. A relay was used to control the CAN messages to determine CAN practical usability. An Electro-magnetic Field radiation meter was used to determine the ambient electromagnetic field intensity at which the signal of both the twisted paired wire and the non-twisted paired wire distorted

Designated or preferred? A deaf academic and two signed language interpreters working together for a PhD defence: A case study of best practice

In this paper we present an appreciative inquiry case study of our work together in a PhD defence, which we believe demonstrates a best practice in the field of signed language interpreting. We call into question the meaning and relevance of the ‘designated interpreter’ model, examining whether there is a ‘perfect formula’ for deaf academics and interpreters working together, not only in PhD defences, but also in academia more generally. We also challenge the very system for the provision of interpreter services as an institution creating structural inequalities, because it is heavily based on privilege. We argue that what is key is preference (i.e. the ability to exercise real choice) and familiarity, rather than the assignation of a ‘designated’ interpreter, and that simply achieving a degree in interpreting cannot guarantee that an interpreter will be prepared to meet the needs of deaf professionals. We also argue that sign language interpreter education needs to focus more than it does now on training to work into English (and/or other spoken languages in non-English-speaking countries), on performing visibly comfortable language work, and on specific specializations linked to deaf professional access and continuing professional development