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

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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.

Keywords: Accounting history; Auditing; Humour

Document Type: Research Article


Publication date: March 1, 1999

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