Major accountancy firms are a significant fraction of capital and exercise considerable influence on corporate governance, accounting, auditing and regulatory apparatuses. Their anti-social practices are frequently camouflaged with claims of ethical conduct and serving the public interest. This chapter shows that in pursuit of private profits accountancy firms have become key players in developing and marketing tax avoidance schemes which deprive the state of much needed revenues for social investment. On occasions the courts have declared some of the tax avoidance schemes to be unlawful. The firms remain addicted to avoidance schemes even though they have been fined and some of their personnel have received prison sentences. Following Tony Lowe’s edits, this chapter urges scholars to provide a critical scrutiny of the practices of major firms.
- Accountancy firms
- Tax avoidance
- The state
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Sikka, P. (2016). Big Four Accounting Firms: Addicted to Tax Avoidance. In: Haslam, J., Sikka, P. (eds) Pioneers of Critical Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-54212-0_13
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-137-54211-3
Online ISBN: 978-1-137-54212-0