Prem Sikka
Biographic Data
| ID | 1315428 |
|---|---|
| NAME | Prem Sikka |
| GIVEN NAMES | Prem |
| FAMILY NAME | Sikka |
| SIGNATURE | SIKKA P |
| AFFILIATIONS | University of Essex |
| VERIFIED | No |
| TOTAL WORKS | 8 |
| TOTAL CITATIONS | 13 |
| AUTHOR COUNT | 8 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1992 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 2 |
Auditor Liability
Auditor liability remains a contested issue.
No Accounting for Tax Avoidance
In the 2010–15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the governm…
The tax avoidance industry
Purpose – The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”. Design/methodology/approach – The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity. Findings – The study reveals in…
The internet and potentialities of emancipatory change
Purpose The purpose of this paper is to encourage the academic community to disseminate and communicate information and knowledge beyond the academy and engage wider audiences. Design/methodology/approach To use new mediums of communication to inform, galvanise and infuriate audiences and possibly try to render the familiar unfamiliar or show that even the technical and complex issues have social relevance and consequences. Findings The two blogs…
Transparency and accountability of the professional accountancy bodies
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 gr…
Jersey
Secret Government and Privileged Interests
Audit policy making in the UK
In accounting discourses, the going concern concept is considered to be ‘fundamental’ yet in auditing it is considered to be ‘material but not fundamental’. Like all other social concepts and practices, ‘going concern’ is multi-accented and its meanings cannot be stabilized. Against such a background, the UK accountancy bodies formulated and issued the auditing guideline The Auditor's Considerations in Respect of Going Concern in 1985. The purpos…
No Accounting for Tax Avoidance
In the 2010–15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the governm…
Jersey
Secret Government and Privileged Interests
Audit policy making in the UK
In accounting discourses, the going concern concept is considered to be ‘fundamental’ yet in auditing it is considered to be ‘material but not fundamental’. Like all other social concepts and practices, ‘going concern’ is multi-accented and its meanings cannot be stabilized. Against such a background, the UK accountancy bodies formulated and issued the auditing guideline The Auditor's Considerations in Respect of Going Concern in 1985. The purpos…
Secret Government and Privileged Interests
Jersey
Transparency and accountability of the professional accountancy bodies
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 gr…
The internet and potentialities of emancipatory change
Purpose The purpose of this paper is to encourage the academic community to disseminate and communicate information and knowledge beyond the academy and engage wider audiences. Design/methodology/approach To use new mediums of communication to inform, galvanise and infuriate audiences and possibly try to render the familiar unfamiliar or show that even the technical and complex issues have social relevance and consequences. Findings The two blogs…
The tax avoidance industry
Purpose – The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”. Design/methodology/approach – The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity. Findings – The study reveals in…
Auditor Liability
Auditor liability remains a contested issue.
No Accounting for Tax Avoidance
In the 2010–15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the governm…
Political science (7 works) · Business (6 works) · Law (6 works) · Accounting (5 works) · Law (4 works) · Sociology (4 works) · Taxation and Compliance Studies (4 works) · Accounting (3 works) · Audit (3 works) · Politics (3 works)