Advanced search
Publication Cover
European Accounting Review Volume 10, 2001 - Issue 4
Submit an article Journal homepage
1,318
Views
63
CrossRef citations to date
0
Altmetric
Original Articles

Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?

Mary Canning
&
Brendan O'Dwyer
Pages 725-749 | Published online: 10 Nov 2010

Citations (63)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (5)

Sylvain Durocher, Anne Fortin, Alessandra Allini & Claudia Zagaria. (2019) Users’ legitimacy perceptions about standard-setting processes. Accounting and Business Research 49:2, pages 206-243.
Read now
Owolabi M. Bakre. (2007) The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria. Accounting Forum 31:3, pages 277-303.
Read now
Emmanouil Dedoulis. (2006) The Code of Ethics and the development of the auditing profession in Greece, the period 1992–2002. Accounting Forum 30:2, pages 155-178.
Read now
Ken Mcphail. (2005) Care in the community: Professional Ethics and the paradox of pro bono. Accounting Education 14:2, pages 213-227.
Read now
Prem Sikka. (2001) Transparency and accountability of the professional accountancy bodies: some observations on the Canning and O'Dwyer paper. European Accounting Review 10:4, pages 751-761.
Read now

Articles from other publishers (58)

Martin Kelly & Patricia Larres. (2023) Enhancing the auditor's mindset: a framework for nurturing professional skepticism. Journal of Accounting Literature.
Crossref
Ahmed Al-Hadi & Ahsan Habib. (2023) Consequences of state-level regulations in accounting, finance, and corporate governance: A review. Advances in Accounting 60, pages 100630.
Crossref
Liliana Ionescu-Feleagă, Voicu D. Dragomir, Ștefan Bunea, Oana Cristina Stoica & Laura-Eugenia-Lavinia Barna. (2022) Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe. Electronics 11:23, pages 3970.
Crossref
Ismail Adelopo & Florian Meier. (2022) UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion. Journal of Corporate Accounting & Finance 33:3, pages 47-64.
Crossref
Hashem Alshurafat. (2021) Forensic accounting as a profession in Australia? A sociological perspective. Meditari Accountancy Research 30:2, pages 395-423.
Crossref
Reiner Quick & Kevin Gauch. (2021) Is assurance on risk management systems relevant for bankers’ decisions?. Advances in Accounting 55, pages 100564.
Crossref
Paul Andon & Conor Clune. (2021) Governance of professional accounting bodies: a comparative analysis. Accounting, Auditing & Accountability Journal 34:8, pages 1769-1801.
Crossref
Wendy Shelton & Kerry Jacobs. (2020) Balancing the public interest and self-interest: The face of peer review in Australia. Accounting History 26:2, pages 306-321.
Crossref
Tuğba Uçma Uysal & Ceray Aldemir. 2021. Encyclopedia of Organizational Knowledge, Administration, and Technology. Encyclopedia of Organizational Knowledge, Administration, and Technology 45 54 .
Stuart Thomas. 2020. Research on Professional Responsibility and Ethics in Accounting. Research on Professional Responsibility and Ethics in Accounting 121 139 .
Ayşen KORUKOĞLU. (2020) TÜRMOB DİSİPLİN KURULU’NCA ALINAN KARARLARA İLİŞKİN BİR ARAŞTIRMA: 2011-2019 DÖNEMİ. Ege Stratejik Araştırmalar Dergisi 11:2, pages 73-96.
Crossref
J. Gregory Jenkins, Velina Popova & Mark D. Sheldon. (2020) Monitoring the accounting profession under the AICPA code of professional conduct: An analysis of state board of accountancy participation. Journal of Accounting and Public Policy 39:3, pages 106742.
Crossref
Iain Clacher, Alan Duboisée de Ricquebourg & Amy May. (2019) Who gets all the PIE? Regulation of the statutory audit for private UK companies. Accounting, Auditing & Accountability Journal 32:5, pages 1297-1324.
Crossref
Cynthia L. Krom. (2017) Disciplinary Actions by State Professional Licensing Boards: Are They Fair?. Journal of Business Ethics 158:2, pages 567-583.
Crossref
Philmore Alleyne, Roszaini Haniffa & Mohammad Hudaib. (2019) Does group cohesion moderate auditors’ whistleblowing intentions?. Journal of International Accounting, Auditing and Taxation 34, pages 69-90.
Crossref
Jeff Everett, Constance Friesen, Dean Neu & Abu Shiraz Rahaman. (2016) We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice. Journal of Business Ethics 153:4, pages 1121-1142.
Crossref
J. Gregory Jenkins, Velina Popova & Mark D. Sheldon. (2016) In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct. Journal of Business Ethics 152:2, pages 523-549.
Crossref
Hossein Sayyadi Tooranloo & Pedram Azizi. (2018) An analysis of causal relationships of ethical values in auditing from Islam’s perspective. International Journal of Ethics and Systems 34:3, pages 393-422.
Crossref
Lisa Baudot, Kristina C. Demek & Zhongwei Huang. (2018) The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters. AUDITING: A Journal of Practice & Theory 37:2, pages 175-196.
Crossref
Brid Murphy & Martin Quinn. (2017) The emergence of mandatory continuing professional education at the Institute of Certified Public Accountants in Ireland. Accounting History 23:1-2, pages 93-116.
Crossref
Selahattin Karabınar & Zülküf Çevik. (2018) Bir Muhasebe Meslek Odasında 2008-2013 Yıllarında Verilen Disiplin Cezalarının Yapısal Analizi. Muhasebe ve Finansman Dergisi:77, pages 69-90.
Crossref
Géraldine Hottegindre, Marie-Claire Loison & Anne-Laure Farjaudon. (2017) Male and Female Auditors: An Ethical Divide?. International Journal of Auditing 21:2, pages 131-149.
Crossref
Lisa Baudot, Robin W. Roberts & Dana M. Wallace. (2016) An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making. Journal of Business Ethics 142:2, pages 203-220.
Crossref
Devan Mescall, Fred Phillips & Regan N. Schmidt. (2016) Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?. Journal of Business Ethics 142:2, pages 285-309.
Crossref
Irene M. Gordon. (2016) Discussion of “Does the Accounting Profession Discipline Its Members Differently after Public Scrutiny?” by D. F. Mescall, F. Phillips, and R. N. Schmidt. Journal of Business Ethics 142:2, pages 311-312.
Crossref
Ariela Caglio & Mara Cameran. (2017) Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics. Abacus 53:1, pages 1-27.
Crossref
Maria-Gabriella Baldarelli, Mara Del Baldo & Ninel Nesheva-KiossevaMaria-Gabriella Baldarelli. 2017. Environmental Accounting and Reporting. Environmental Accounting and Reporting 363 385 .
Valorie M. Leonard, Charles H. Bélanger & Leslie J. Wardley. (2016) Examining the Ethical Behavior of Ontario Chartered Accountants: A Longitudinal Review of the Disciplinary Process. Accounting Perspectives 15:3, pages 169-199.
Crossref
Basil P. Tucker & Stefan Schaltegger. (2016) Comparing the research-practice gap in management accounting. Accounting, Auditing & Accountability Journal 29:3, pages 362-400.
Crossref
Camille Chaserant & Sophie Harnay. (2016) La déontologie professionnelle en pratique. Enquête sur l’activité disciplinaire de la profession d’avocat. Revue Française de Socio-Économie n° 16:1, pages 119-139.
Crossref
Cédric Lesage, Geraldine Hottegindre & Charles Richard Baker. (2016) Disciplinary practices in the French auditing profession. Accounting, Auditing & Accountability Journal 29:1, pages 11-42.
Crossref
Philip O’Regan & Sheila Killian. (2014) ‘Professionals who understand’: Expertise, public interest and societal risk governance. Accounting, Organizations and Society 39:8, pages 615-631.
Crossref
Anna Samsonova-Taddei & Christopher Humphrey. (2014) Transnationalism and the transforming roles of professional accountancy bodies. Accounting, Auditing & Accountability Journal 27:6, pages 903-932.
Crossref
Gordon Boyce. 2014. Accounting for the Public Interest. Accounting for the Public Interest 115 139 .
Timothy J. Fogarty. 2014. Accounting for the Public Interest. Accounting for the Public Interest 51 72 .
Mary Canning & Brendan O’Dwyer. (2013) The dynamics of a regulatory space realignment: Strategic responses in a local context. Accounting, Organizations and Society 38:3, pages 169-194.
Crossref
Stefan Wehmeier & Oliver Raaz. (2012) Transparency matters: The concept of organizational transparency in the academic discourse. Public Relations Inquiry 1:3, pages 337-366.
Crossref
Catriona Paisey & Nicholas J. Paisey. (2012) Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS. Critical Perspectives on Accounting 23:1, pages 17-35.
Crossref
Daniel Neyland & Inga Kroener. (2011) Cut to the Chase: Editing Time and Space through Closed-Circuit Television SurveillanceLa fin des courses poursuites pour les policiers britanniques ? Le rôle de la vidéosurveillance dans le changement des représentations spatio-temporelles dans les courses poursuites. Droit et Cultures:61, pages 147-169.
Crossref
Thomas Carrington. (2010) An analysis of the demands on a sufficient audit: Professional appearance is what counts!. Critical Perspectives on Accounting 21:8, pages 669-682.
Crossref
Philip O’Regan. (2009) Regulation, the public interest and the establishment of an accounting supervisory body. Journal of Management & Governance 14:4, pages 297-312.
Crossref
DIMITRIOS KATSIKAS. (2010) Non-state authority and global governance. Review of International Studies 36:S1, pages 113-135.
Crossref
Orthodoxia Kyriacou, Jatin Pancholi & Angathevar Baskaran. (2010) (Re)presentation of women in Indian accountancy bodies' web sites. Qualitative Research in Accounting & Management 7:3, pages 329-352.
Crossref
Géraldine Hottegindre & Cédric Lesage. (2009) Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France. Comptabilité Contrôle Audit Tome 15:2, pages 87-112.
Crossref
Ulf Luthardt & Jochen Zimmermann. (2009) A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis. Research in Accounting Regulation 21:2, pages 79-88.
Crossref
Laura Davenport & Steven Dellaportas. (2009) Interpreting the Public Interest: A Survey of Professional Accountants. Australian Accounting Review 19:1, pages 11-23.
Crossref
Steven Dellaportas & Laura Davenport. (2008) Reflections on the public interest in accounting. Critical Perspectives on Accounting 19:7, pages 1080-1098.
Crossref
Brendan O'Dwyer & Mary Canning. (2008) On professional accounting body complaints procedures. Accounting, Auditing & Accountability Journal 21:5, pages 645-670.
Crossref
Christopher Humphrey. (2008) Auditing research: a review across the disciplinary divide. Accounting, Auditing & Accountability Journal 21:2, pages 170-203.
Crossref
Nieves Carrera, Nieves Gómez‐Aguilar, Christopher Humphrey & Emiliano Ruiz‐Barbadillo. (2007) Mandatory audit firm rotation in Spain: a policy that was never applied. Accounting, Auditing & Accountability Journal 20:5, pages 671-701.
Crossref
Daniel Neyland. (2016) Achieving Transparency: The Visible, Invisible and Divisible in Academic Accountability Networks. Organization 14:4, pages 499-516.
Crossref
Anne Loft, Christopher Humphrey & Stuart Turley. (2006) In pursuit of global regulation. Accounting, Auditing & Accountability Journal 19:3, pages 428-451.
Crossref
SAEED ASKARY & MARC OLYNYK. (2008) Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession. Australian Accounting Review 16:38, pages 51-58.
Crossref
Mary Canning & Brendan O'Dwyer. (2006) The influence of the “organisation” on the logics of action‐pervading disciplinary decision making. Accounting, Auditing & Accountability Journal 19:1, pages 17-46.
Crossref
Shahzad Uddin & Mathew Tsamenyi. (2005) Public sector reforms and the public interest. Accounting, Auditing & Accountability Journal 18:5, pages 648-674.
Crossref
Austin Mitchell & Prem Sikka. (2004) Accountability of the accountancy bodies: the peculiarities of a British accountancy body. The British Accounting Review 36:4, pages 395-414.
Crossref
Mary Canning & Brendan O’Dwyer. (2003) A critique of the descriptive power of the private interest model of professional accounting ethics. Accounting, Auditing & Accountability Journal 16:2, pages 159-185.
Crossref
Kevin Gauch & Reiner Quick. (2021) Is Assurance on Risk Management Systems Relevant for Bankers’ Decisions?. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.