The paper explores the monitoring by 'external Names' (the principals) of 'working Names' (their agents) in the Lloyd's insurance market of the 1970s and early 1980s. The market was relying heavily on external Names to finance its rapid growth; and these principals were dependent upon their...

Purpose – The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting...

Purpose – This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal...

Purpose – This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal...

This paper seeks to extend and deepen our understanding of the production and interpretation of accounting regulation. It analyses how, in response to a regulatory crisis, a revised set of regulatory arrangements, principally in the realm of disciplinary procedure oversight, was re-negotiated...