On professional accounting body complaints procedures

Abstract

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 ethics, particularly the private interest roles of professional authority and professional insulation. Design/methodology/approach -The primary evidence used is drawn from numerous sources. These include: extensive "private" documentation comprising original correspondence between the complainant in the case examined (or his advisors) and various representatives of the ICAI spanning a five-year period; detailed supporting documentation included with this correspondence; Independent Experts' Reports on the complaints submitted; and in-depth interviews with the complainant prior to, during, and post the examination of the documentary evidence. Findings -The paper reveals how high levels of professional authority and professional insulation worked in tandem to prevent complaints entering the complaint process and deny the complainant reasons for decisions taken. It demonstrates how a key structural barrier in the complaint process, the screening role of the professional accounting body's secretary, created a complainant impression of a process concerned primarily with protecting members' interests. Subsequent to complaint process changes, an erosion of professional insulation is unveiled. However, this proves fleeting and, in response to persistent complainant challenges to heightened demonstrations of professional authority, the degree of professional insulation intensifies further. Research limitations/implications -The paper focuses on a specific case where the complainant was dissatisfied with the ICAI's procedures. It reveals the extent to which complainants using professional body complaints procedures may, often by virtue of the structures in place, feel that profession protection motives are overriding purported concerns for society protection. Originality/value -The paper extends and advances the literature examining professional accounting body disciplinary and complaint procedures. Prior research investigating the operation of these procedures has neglected to examine complaint processes in depth to inform their evaluations, particularly from the perspective of potential users of these processes.

Male and Female Auditors: An Ethical Divide?

“…According to Parker (), the disciplinary offences committed by accountants can be analysed in terms of the five functions of his model. This model is regularly cited in works addressing the role of the accounting profession in the balance between defending public and professional interests (Bédard, ; Canning & O'Dwyer, , ; Fisher et al , ; O'Dwyer and Canning, ). Parker's model (1994) is therefore particularly well suited to studies examining codes of ethics and, more specifically, the professional behaviour contravening such codes.…”

“…Little research has been undertaken on the disciplinary sanctions issued by the audit profession against auditors (Fisher et al , ). The majority of the studies on this topic focus on attempting to determine whether the objective of the profession's disciplinary process (and the underlying code of ethics) is primarily to defend the public interest or whether it is to defend the profession's own private interests (Mitchell et al , ; Parker, ; Preston et al , ; Sikka & Willmott, ; Puxty, Sikka & Willmott, ; Moriarity, ; Bédard, ; Canning & O'Dwyer, , ; O'Dwyer & Canning, ). A much smaller number of studies examine the profile of the auditors disciplined for unprofessional behaviour (Schaefer & Welker, ; Fisher et al , ).…”

“…To our knowledge, no other study has employed Parker's model (1994) in the context of examining gender. His model has instead been used, for example, to analyse the role of a profession in the balance between defending the public interest and professional interests (Bédard, ; Canning & O'Dwyer, , ; Fisher et al , ; O'Dwyer & Canning, ).…”

Türmob Di̇si̇pli̇n Kurulu’nca Alinan Kararlara İli̇şki̇n Bi̇r Araştirma: 2011-2019 Dönemi̇

“…Yaşar (2016), muhasebe meslek mensuplarının mesleki kurallara duyarlılığının cinsiyet yönünden karşılaştırılmasını, 2001-2015 döneminde uygulanan geçici olarak mesleki faaliyetten alıkoyma, yeminli sıfatını kaldırma ve meslekten çıkarma disiplin cezalarını ele alarak yapmıştır. Garmilis ve Stokes (2007), ABD ve Fransa'da muhasebe meslek mensuplarının disiplin sürecinin işleyişini ve disiplin cezalarını karşılaştırmalı olarak incelemişler, O'Dwyer ve Canning (2008) ise, İrlanda'daki muhasebe mesleğinde disiplin ve şikayet etme sürecinin yapısını ve işleyişini ele alarak Aralık 1999 yılı öncesi ve sonrası için durum değerlendirmesi yapmışlardır. Ekergil (2016), muhasebe meslek mensuplarının etı̇k-dı̇sı̇plı̇n ilişkisini ve 1993-2015 döneminde aldıkları geçici olarak mesleki faaliyetten alıkoyma, yeminli sıfatını kaldırma ve meslekten çıkarma ile staj iptali disiplin cezalarını analı̇z etmiştir.…”