THE CASE OF THE COMPLAINANT AND THE DISCIPLINARY PROCEDURES OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND (ICAI) Dr. Mary Canning Senior Lecturer in Accounting Dublin City University Business School Dublin City University Dublin 9 Ireland and Dr. Brendan O’Dwyer ** College Lecturer in Accountancy Michael Smurfit Graduate School of Business University College Dublin Blackrock Co. Dublin Ireland Accepted for Presentation at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004 Singapore