The Role of Professionals in Anti-Social Financial Practices:

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dc.contributor.authorOtusanya, O. J.
dc.date.accessioned2017-10-16T15:38:20Z
dc.date.available2017-10-16T15:38:20Z
dc.date.issued2011
dc.descriptionStaff publicationen_US
dc.description.abstractThe bourgeoning literature on the commercialisation of the professions has paid little attention to the predatory practices of professionals even though such practices affect a wide variety of arenas and stakeholders. This paper shows that professionals (such as bankers, and financial intermediaries) are increasingly willing to increase their profits and capital accumulation by perpetrating and facilitating anti-social financial practices, such as tax evasion, tax avoidance and corruption, and which that shows scant regard for social norms and legal regulation. The paper shows that some professionals do so despite having ethical codes of practice and despite claiming to be acting in the public interest. Thus, it draws attention to the gap between the claims of professionalism and what can happen in practice. The paper provides evidence of various cases to show how some professionals are engaged in anti-social financial practices. Using the results from interviews with key stakeholders, the paper argues that professional accountants and financial intermediaries are the facilitators of antisocial practices in Nigeria. The paper aims to encourage reflection on professional practices and offer some suggestions for reform.en_US
dc.identifier.citationOtusanya, O.J.(2011), The Role of Professionals in Anti-Social Financial Practices: The Case of Nigeria. Accountancy Business and the Public Interest, p.42-93en_US
dc.identifier.urivisar.csustan.edu/aaba/Otusanya2011.pdf
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2326
dc.language.isoenen_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectProfessionalsen_US
dc.subjectAnti-Social Financial Practicesen_US
dc.subjectAccountantsen_US
dc.subjectBankersen_US
dc.subjectLawyersen_US
dc.subjectNigeriaen_US
dc.titleThe Role of Professionals in Anti-Social Financial Practices:en_US
dc.title.alternativeThe Case of Nigeriaen_US
dc.typeArticleen_US
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