Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Selected Works

Shyam Sunder

Social norms

Publication Year
File Type

Articles 1 - 5 of 5

Full-Text Articles in Business

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder Sep 2016

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

Since the passage of the US federal securities laws more than eight decades ago, much regulatory effort has been devoted to improving financial reporting in business, government and not-for-profit organizations. Yet, evidence on improvements or abatement of misreporting by error or intent remains scarce. In the context of this experience, it may be useful to explore what we might mean by better financial reporting, and how we might define and implement processes to move in that direction. A broad agreement on the way ahead seems necessary to make progress.

Creating and sustaining institutions that follow a stable and conservative process …


Minding Our Manners: Accounting As Social Norms, Shyam Sunder Oct 2005

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.


Minding Our Manners: Accounting As Social Norms, Shyam Sunder Oct 2005

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.


Social Norms Versus Standards Of Accounting, Shyam Sunder May 2005

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.


Social Norms Versus Standards Of Accounting, Shyam Sunder May 2005

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.