Social Norms versus Standards of Accounting by Shyam Sunder

I have not had many accounting articles of late. It has not been intentional (and definitely is not a commentary on their importance), but I just do not find as many that are strictly relevant to finance. However, that changed today as I was sent the following:SSRN-Social Norms versus Standards of Accounting by Shyam SunderA few highlights from the paper:*"Historically, norms of accounting