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| Author: | Neu, D. |
| Title: | New stock issues and the institutional production of trust. |
| Journal: | Accounting, Organizations and Society
1991 : VOL. 16:2, p. 185-200 |
| Index terms: | NEW ISSUES CODES OF PRACTICE ACCOUNTING PRINCIPLES PROFESSIONAL ETHICS |
| Language: | eng |
| Abstract: | The author considers the institutions and institutional mechanisms that produce the trust necessary for the new stock issue process to work. He uses a case study to illustrate the interrelationships among (1) security regulations, (2) the accounting profession and (3) stock market regulations. The study highlights some of the unintended consequences. |
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