Corporate Fraud as Misplaced Confidence? Exploring ambiguity in the accuracy of accounts and the materiality of money
The corporate fraud narrative suggests that misleading and inaccurate accounts engender misplaced confidence that robs creditors and investors alike. Yet, this view underplays nested ambiguities in business accounts first in the (im)possibility of accuracy in a set of accounts and second in the constituent figures themselves as embodying uncertain monetary value. This article analyses these phenomena and argues that confidence, nurtured by governments through their regulatory practices, is...[Show more]
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