 Resisting the auditing industry: the case of the Sound Diffusion Action GroupPrem Sikka Accounting Forum, 2003, vol. 27, issue 2, 201-223 Abstract: Protest groups and political activism are a common feature of modern societies. In pursuit of rights, justice and fairness, loosely organised protest groups frequently mount resistance to challenge contemporary power relations. In contrast, little is known about the actions of any protest groups challenging the hegemony of the UK accountancy firms who enjoy a statutory monopoly of the external audit function. Against the background of the contested terrain of auditor/accountant liability to third parties, this paper examines the formation and the actions of the Sound Diffusion Action Group (SDAG) which mobilised a group of small UK investors to seek compensation from an accountancy firm for alleged failures. Despite having little financial and legal resource, the SDAG organised nearly 2,000 court cases to secure compensation. The SDAG's tactics, modes of organisation and engagement offer some reflections on how ordinary people develop strategies to resist major organisations. The case study also offers some reflections upon the state‐profession relationship. Date: 2003 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:27:y:2003:i:2:p:201-223 Ordering information: This journal article can be ordered from Access Statistics for this article Accounting Forum is currently edited by Carol Tilt More articles in Accounting Forum from Taylor & Francis Journals |
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