Critics’ use of satire against the auditing profession: a short historical note

Author:

Chandler Roy A.

Abstract

At a time when the auditing profession faces mounting criticism in the wake of corporate and professional scandals, it is not unusual to read caustic commentary in the press. This is not a new phenomenon. The nineteenth century auditing profession had to face similar criticism from the media, but practitioners then had to deal with a weapon more effective than mere prose, satire. This short historical note captures some of the more amusing yet hard‐hitting attacks on the profession. We can only hope that this form of critical writing makes a come‐back.

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting

Reference7 articles.

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2. Chandler, R.A. and Edwards, J.R. (1996), “Recurring issues in auditing: back to the future?”, Accounting, Auditing > Accountability Journal, Vol. 9, pp. 4‐29.

3. Fry, S. (1997), “Playing Oscar” in Oscar Wilde: Nothing … Except My Genius, Penguin Books, London, pp. vii‐xxv.

4. Humphrey, C., Moizer, P. and Turley, S. (1992), “The audit expectations gap – plus ça change, plus c’est la même chose?”, Critical Perspectives on Accounting, Vol. 3, pp. 137‐61.

5. McGladrey, I.B. (1951), “The audit report”, The Accounting Review, Vol. 26 No. 2, pp. 197‐208.

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