In advancing the 'professionalising' claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematised by...

For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with resulting gains to them from the resulting reduction in their effective tax rate. Underpinning much of this debate has been an implicit...

This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The authors elaborate on the fact that Tony Lowe regarded accounting as a moral and political practice rather than some dry technical phenomena because it has serious social consequences. The essays in the...

The paper by Suddaby et al. (Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting Organizations and Society, 34(3-4), 409-427.) advances our understanding of the erosion, or otherwise, of traditional professional values by locating...

Against the backdrop of the current financial crisis, this paper seeks to stimulate debates about contemporary auditing practices. It notes that many financial enterprises have sought state support within a short period of receiving unqualified audit opinion. Auditors collected large amounts in...

Purpose – The purpose of this paper is to seek to illuminate some of the dynamics of globalization that enable capital to advance its interests. Design/methodology/approach – The paper uses theories of globalization focusing upon the “race-to-the-bottom”. Such theories draw attention to...