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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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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
DOI:10.1093/acprof:oso/9780199546350.003.0018

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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