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UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Adelopo, Ismail; Meier, Florian

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Florian Meier
Senior Lecturer in Accounting & Finance


Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.


Adelopo, I., & Meier, F. (2022). UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion. Journal of Corporate Accounting and Finance, 33(3), 47-64.

Journal Article Type Article
Acceptance Date Feb 18, 2022
Online Publication Date Mar 29, 2022
Publication Date Jul 1, 2022
Deposit Date Aug 1, 2022
Publicly Available Date Aug 1, 2022
Journal Journal of Corporate Accounting and Finance
Print ISSN 1044-8136
Electronic ISSN 1097-0053
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 33
Issue 3
Pages 47-64
Keywords General Economics, Econometrics and Finance, Accounting, disciplinary procedures, exclusion and the UK, professional accounting bodies, unethical behavior
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UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion (419 Kb)


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Copyright Statement
This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.<br /> © 2022 The Authors. Journal of Corporate Accounting & Finance published by Wiley Periodicals LLC.

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