The Code of Ethics and the development of the auditing profession in Greece, the period 1992–2002
In recent decades, a well-established body of literature dealing with Anglo-American accountancy1 has drawn attention to the “political” role of the profession showing that it primarily seeks to advance the sectional interests of the membership (Mitchell & Sikka, 1993; Mitchell, Puxty, Sikka, & Willmott, 1994; Preston, Cooper, Scarbrough, & Chilton, 1995;Sikka & Willmott, 1995). It has been maintained that the profession ceaselessly strives to legitimise its practices in order to attain and retain social privileges such as the monopoly of auditing practice and self-governance which “confer wealth and power upon the individual professional … and autonomy … upon the professional ...