O'Dwyer, Brendan; Canning, Mary - In: Accounting, Auditing & Accountability Journal 21 (2008) 5, pp. 645-670
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...