UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion
<p dir="ltr">Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that...
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2022
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| _version_ | 1864513542521094144 |
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| author | Ismail Adelopo (21976697) |
| author2 | Florian Meier (591296) |
| author2_role | author |
| author_facet | Ismail Adelopo (21976697) Florian Meier (591296) |
| author_role | author |
| dc.creator.none.fl_str_mv | Ismail Adelopo (21976697) Florian Meier (591296) |
| dc.date.none.fl_str_mv | 2022-03-29T09:00:00Z |
| dc.identifier.none.fl_str_mv | 10.1002/jcaf.22547 |
| dc.relation.none.fl_str_mv | https://figshare.com/articles/journal_contribution/UK_professional_accounting_bodies_PAB_Members_unethical_behaviors_and_exclusion/29816537 |
| dc.rights.none.fl_str_mv | CC BY 4.0 info:eu-repo/semantics/openAccess |
| dc.subject.none.fl_str_mv | Commerce, management, tourism and services Accounting, auditing and accountability Banking, finance and investment Strategy, management and organisational behaviour Philosophy and religious studies Applied ethics Disciplinary procedure Exclusion and the UK Professional accounting bodies Unethical behavior |
| dc.title.none.fl_str_mv | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| dc.type.none.fl_str_mv | Text Journal contribution info:eu-repo/semantics/publishedVersion text contribution to journal |
| description | <p dir="ltr">Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.</p><h2>Other Information</h2><p dir="ltr">Published in: Journal of Corporate Accounting & Finance<br>License: <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank">http://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.1002/jcaf.22547" target="_blank">https://dx.doi.org/10.1002/jcaf.22547</a></p> |
| eu_rights_str_mv | openAccess |
| id | Manara2_a38c94d2bc064bfd4d1e9ff5814c1076 |
| identifier_str_mv | 10.1002/jcaf.22547 |
| network_acronym_str | Manara2 |
| network_name_str | Manara2 |
| oai_identifier_str | oai:figshare.com:article/29816537 |
| publishDate | 2022 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| rights_invalid_str_mv | CC BY 4.0 |
| spelling | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusionIsmail Adelopo (21976697)Florian Meier (591296)Commerce, management, tourism and servicesAccounting, auditing and accountabilityBanking, finance and investmentStrategy, management and organisational behaviourPhilosophy and religious studiesApplied ethicsDisciplinary procedureExclusion and the UKProfessional accounting bodiesUnethical behavior<p dir="ltr">Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.</p><h2>Other Information</h2><p dir="ltr">Published in: Journal of Corporate Accounting & Finance<br>License: <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank">http://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.1002/jcaf.22547" target="_blank">https://dx.doi.org/10.1002/jcaf.22547</a></p>2022-03-29T09:00:00ZTextJournal contributioninfo:eu-repo/semantics/publishedVersiontextcontribution to journal10.1002/jcaf.22547https://figshare.com/articles/journal_contribution/UK_professional_accounting_bodies_PAB_Members_unethical_behaviors_and_exclusion/29816537CC BY 4.0info:eu-repo/semantics/openAccessoai:figshare.com:article/298165372022-03-29T09:00:00Z |
| spellingShingle | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion Ismail Adelopo (21976697) Commerce, management, tourism and services Accounting, auditing and accountability Banking, finance and investment Strategy, management and organisational behaviour Philosophy and religious studies Applied ethics Disciplinary procedure Exclusion and the UK Professional accounting bodies Unethical behavior |
| status_str | publishedVersion |
| title | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| title_full | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| title_fullStr | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| title_full_unstemmed | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| title_short | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| title_sort | UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion |
| topic | Commerce, management, tourism and services Accounting, auditing and accountability Banking, finance and investment Strategy, management and organisational behaviour Philosophy and religious studies Applied ethics Disciplinary procedure Exclusion and the UK Professional accounting bodies Unethical behavior |