Based on understanding accounting as a social construct we aim to raise research questions in context of trust and accounting regulation. While not providing a comprehensive literature overview, we identify opportunities for research which we mainly see in understanding what trust in accounting...

This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...