Making Disciplinary Information about Professional Accountants Available to the Public in Ontario*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2022-06-10 DOI:10.1111/1911-3838.12315
Felix Odartey-Wellington, Leslie Wardley
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引用次数: 2

Abstract

The literature notes popular perceptions that accounting scandals are on the rise and that the accounting profession has a trust deficit. Following the unification of accounting designations in Canada in 2014, this paper draws on legitimacy theory and the practices of other professional bodies to examine how the accounting profession in Ontario communicates its accountability regime to build public trust and protect the interests of lay clients. It has been suggested that previous accounting disciplinary regimes lacked transparency to communicate member offenses to the public and thus protected members from public scrutiny. This study reveals that the Chartered Professional Accountants of Ontario has evolved its public awareness regime to create easier public access to member disciplinary details, thus engaging both pragmatic and moral legitimacy. However, more needs to be done to ensure consistency with the public interest objectives of maintaining public trust, transparency, and public awareness.

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向安大略省公众提供专业会计师的纪律信息*
该文献指出,人们普遍认为会计丑闻正在增加,会计行业存在信任赤字。继2014年加拿大会计指定统一后,本文借鉴合法性理论和其他专业团体的实践,研究安大略省会计行业如何沟通其问责制度,以建立公众信任并保护外行客户的利益。有人认为,以前的会计纪律制度缺乏透明度,无法向公众传达成员的违法行为,从而保护成员免受公众监督。这项研究表明,安大略省特许专业会计师协会已经发展了其公众意识制度,以使公众更容易获得会员纪律细节,从而兼顾务实和道德合法性。然而,要确保与维护公众信任、透明度和公众意识的公共利益目标保持一致,还需要做更多的工作。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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