This paper attempts to understand how politicians use financial reporting in the public domain. The analysis gives evidence of accounting mystification as an issue connected with the exercise of political power in conflicting interest settings. To avoid political mystification of financial statements, improving reporting mandate of government auditors could better serve as balance. On this issue some policy implications are advanced.

How sound is your government financial condition? The political mystification of financial statements

GUARINI, ENRICO
2010

Abstract

This paper attempts to understand how politicians use financial reporting in the public domain. The analysis gives evidence of accounting mystification as an issue connected with the exercise of political power in conflicting interest settings. To avoid political mystification of financial statements, improving reporting mandate of government auditors could better serve as balance. On this issue some policy implications are advanced.
2010
How sound is your government financial condition? The political mystification of financial statements
Guarini, Enrico
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3835497
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