Aiken, Max; Gowland, David - In: International Journal of Critical Accounting 2 (2010) 2, pp. 117-145
This article induces the pragmatic structure of what financial reporting can be – it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...
