..., less sustained attention has been paid to the professional intermediaries that design, legitimise and operationalise these practices. PwC Corporate tax avoidance Professional service firms Limited liability partnerships (LLPs) Tax governance Professional ethics These questions...

... ethics is included in the education and training of accountants. Originality/value Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application...

... and organizational commitment, no prior study has examined this influence. H1. Organizational ethical climates that are more (less) supportive of professional/ethical values will be associated with lower (higher) levels of organizational‐professional conflict [9] . The issue of organizational...

..., this “practice of self‐formation” (Foucault, 1984b, p.282, 1997), that Foucault finds humanity's ethical potential; where ethics is defined as “the conscious practice of freedom” (Foucault, 1984b, p. 284, 1997) [6] . Professional ethics Responsibilities The notion of the autonomous subject...

... Publishing Limited 2008 Accountants Professional associations Professional ethics The origins of today's multi‐billion dollar accounting profession lie in the activities of small groups of men in nineteenth century Britain who wished to raise the status of their chosen occupation...

... users of these processes. Brendan O'Dwyer can be contacted at: b.g.d.odwyer@uva.nl © Emerald Group Publishing Limited 2008 Professional associations Accountancy Professional ethics Complaints Ireland Professional ethics codes and the disciplinary arrangements in place...

...Mary Canning; Brendan O'Dwyer Purpose This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine...