Transparency and accountability of the professional accountancy bodies: some observations on the Canning and O'Dwyer paper

Abstract

The Canning and O'Dwyer study makes a valuable contribution to the literature on the public interest claims of the professional accountancy bodies. This paper critiques the study by focusing on its theory and evidence. It also encourages scholars to take a deeper look at the governance and policies of the professional bodies and communicate their insights to the widest possible audience so that the power of the profession could be subjected to greater democratic scrutiny.