Prem Sikka

Prem Sikka is a British accountant and academic. He holds the position of Professor of Accounting at the University of Sheffield, and is Emeritus Professor of Accounting at the University of Essex.

Professor Prem Sikka
Alma mater	University of Sheffield
Known for	Critical accounting research Auditing research
Scientific career
Fields	Accounting
Institutions	University of Essex (1996-present) University of Sheffield (2017-present)

Life and career

Sikka qualified as a Chartered Certified Accountant from the Association of Chartered Certified Accountants in 1977. In 1982, he earned a master's degree in Accounting and Finance from the London School of Economics. In 1991, he earned a PhD in Accounting from the University of Sheffield. In 1995 he earned a bachelor's degree in Social Sciences from the Open University.[1]

In 1996, Sikka joined the faculty of the University of Essex, where he now holds the position of Emeritus Professor. In 2017, he joined the University of Sheffield as Professor of Accounting.[2][3]

Criticism of the accounting profession

Sikka is an outspoken critic of the accounting profession, particularly in regards to its roles in auditing public corporations and helping transnational corporations avoid taxes. He has written about auditing failures, corporate governance issues, money laundering, insolvency, and tax avoidance for The Guardian since 1990. He has also written for The Independent and HuffPost.

Sikka's research has been described as being about the "dark side of capitalism."[3] In May 2017, Sikka featured in the documentary, The Spider's Web: Britain's Second Empire on the UK's relationships with tax havens.[4]

Sikka's active use of the media as an academic to criticize the accounting profession has itself been the subject of academic research.[5]

Selected publications

Sikka's academic research has examined problems in auditing, tax avoidance, corporate social responsibility, and corporate governance. According to Google Scholar, the following academic publications by Sikka have been cited over 100 times as of January 2019:

• Sikka, P. (2009) Financial crisis and the silence of the auditors. Accounting, Organizations and Society, 34 (6-7), 868-873.
• Sikka, P., & Willmott, H. (1995). The power of independence: defending and extending the jurisdiction of accounting in the UK. Accounting, Organizations and Society, 20(6), 547-581.
• Sikka, P., Puxty, A., Willmott, H., & Cooper, C. (1998). The impossibility of eliminating the expectations gap: some theory and evidence. Critical Perspectives on Accounting, 9(3), 299-330.
• Sikka, P., & Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356.
• Arnold, P. J., & Sikka, P. (2001). Globalization and the state–profession relationship: the case the Bank of Credit and Commerce International. Accounting, Organizations and Society, 26(6), 475-499.
• Sikka, P. (2010, September). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3-4), 153-168.
• Sikka, P., Willmott, H., & Lowe, T. (1989). Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession. Accounting, Auditing & Accountability Journal, 2(2).
• Hammond, T., & Sikka, P. (1996). Radicalizing accounting history: the potential of oral history. Accounting, Auditing & Accountability Journal, 9(3), 79-97.
• Sikka, P. (2008). Enterprise culture and accountancy firms: new masters of the universe. Accounting, Auditing & Accountability Journal, 21(2), 268-295.
• Mitchell, A., Puxty, T., Sikka, P., & Willmott, H. (1994). Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession. Journal of Business Ethics, 13(1), 39-51.
• Mitchell, A., Sikka, P., & Willmott, H. (1998). Sweeping it under the carpet: The role of accountancy firms in moneylaundering. Accounting, Organizations and Society, 23(5-6), 589-607.
• Sikka, P., & Willmott, H. (1995). Illuminating the state-profession relationship: accountants acting as department of trade and industry investigators. Critical Perspectives on Accounting, 6(4), 341-369.
• Mitchell, A., & Sikka, P. (1993). Accounting for change: The institutions of accountancy. Critical Perspectives on Accounting, 4(1), 29-52.
• Sikka, P., Willmott, H., & Puxty, T. (1995). The mountains are still there: Accounting academics and the bearings of intellectuals. Accounting, Auditing & Accountability Journal, 8(3), 113-140.
• Sikka, P., & Hampton, M. P. (2005). The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum, 29(3), 325-343.

References

1. "Prem Sikka". The Conversation. Retrieved 23 February 2018.
2. "Prem Sikka". the Guardian. Retrieved 23 February 2018.
3. "Prem Sikka – BA MSc PhD – University of Essex, Colchester – ResearchGate". ResearchGate. Retrieved 23 February 2018.
4. The Spider's Web: Britain's Second Empire (video link to the documentary, published by Queuepolitely on 14 September 2018)
5. Lawrence, S.; Low, M.; Sharma, U. (2010). "Prem Sikka and the media: using the media to hold accountants to account". Qualitative Research in Accounting & Management. 7 (3): 249–269. doi:10.1108/11766091011072747.