- Title Pages
- Dedication
- List of Figures
- List of Tables
- Preface and Acknowledgement
- List of Abbreviations
- 1 Linking Accounting, Organizations, and Institutions *
- 2 Everyday Accounting Practices and Intentionality
- 3 Institutional Perspectives on the Internationalization of Accounting
- 4 Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice
- 5 Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information
- 6 Organizationally Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation*
- 7 On the Relationship between Accounting and Social Space*
- 8 What is the Object of Management? How Management Technologies Help to Create Manageable Objects
- 9 Governance and Its Transnational Dynamics: Towards a Reordering of our World?
- 10 Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession
- 11 The Study of Controller Agency
- 12 Sketch of Derivations in Wall Street and Atlantic Africa
- 13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*
- 14 Accounts of Science
- 15 Financial Accounting without a State*
- 16 Socio‐Political Studies of Financial Reporting and Standard‐Setting
- 17 On the Eclipse of Professionalism in Accounting: An Essay*
- 18 All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
- Bibliography of Anthony Hopwood's Writings
- Index
All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
- Chapter:
- (p.396) 18 All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
- Source:
- Accounting, Organizations, and Institutions
- Author(s):
Prem Sikka
Hugh Willmott (Contributor Webpage)
- Publisher:
- Oxford University Press
Globalization has created opportunities for major businesses to roam the world and shop for regulation conductive to their interests. Major auditing firms are no exception and have used offshore financial centres to dilute their liability. This chapter provides a case study to show that major firms used their political and financial resources to craft Limited Liability Partnership law in Jersey. This was done at a time when the UK government was reluctant to grant further liability concessions to auditors. The firms subsequently used the Jersey scenario to exert pressure upon the UK government and secure liability concessions.
Keywords: globalization, state, offshore financial centres, accounting firms, auditor liability
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- Title Pages
- Dedication
- List of Figures
- List of Tables
- Preface and Acknowledgement
- List of Abbreviations
- 1 Linking Accounting, Organizations, and Institutions *
- 2 Everyday Accounting Practices and Intentionality
- 3 Institutional Perspectives on the Internationalization of Accounting
- 4 Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice
- 5 Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information
- 6 Organizationally Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation*
- 7 On the Relationship between Accounting and Social Space*
- 8 What is the Object of Management? How Management Technologies Help to Create Manageable Objects
- 9 Governance and Its Transnational Dynamics: Towards a Reordering of our World?
- 10 Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession
- 11 The Study of Controller Agency
- 12 Sketch of Derivations in Wall Street and Atlantic Africa
- 13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*
- 14 Accounts of Science
- 15 Financial Accounting without a State*
- 16 Socio‐Political Studies of Financial Reporting and Standard‐Setting
- 17 On the Eclipse of Professionalism in Accounting: An Essay*
- 18 All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
- Bibliography of Anthony Hopwood's Writings
- Index
