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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024
blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private …
Persistent link: https://www.econbiz.de/10015056089
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An Economic Model of Consensus on Distributed Ledgers
Hałaburda, Hanna; He, Zhiguo; Li, Jiasun - National Bureau of Economic Research - 2021
In recent years, the designs of many new blockchain applications have been inspired by the Byzantine fault tolerance …
Persistent link: https://www.econbiz.de/10012696424
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Government Audits
Cuneo, Martina; Leder-Luis, Jetson; Vannutelli, Silvia - National Bureau of Economic Research - 2023
Audits are a common mechanism used by governments to monitor public spending. In this paper, we discuss the effectiveness of auditing with theory and empirics. In our model, the value of audits depends on both the underlying presence of abuse and the government's ability to observe it and...
Persistent link: https://www.econbiz.de/10014226172
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The flow-of-funds approach to social accounting : appraisal, analysis, and applications
1962 - Nachdr. der Ausg. 1962
Persistent link: https://www.econbiz.de/10001464237
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The Real Effects of Mandatory CSR Disclosure on Emissions : Evidence from the Greenhouse Gas Reporting Program
Yang, Lavender; Muller, Nicholas Z.; Liang, Pierre Jinghong - National Bureau of Economic Research - 2021
We examine the real effects of the Greenhouse Gas Reporting Program (GHGRP) on electric power plants in the United States. Starting in 2010, the GHGRP requires both the reporting of greenhouse gas emissions by facilities emitting more than 25,000 metric tons of carbon dioxide per year to the...
Persistent link: https://www.econbiz.de/10012599274
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John M. - National Bureau of Economic Research - 2021
accounting at similar rates and have comparable writing quality to their non-rule counterparts. Overall, these findings are …
Persistent link: https://www.econbiz.de/10012659996
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Hometown Ties and the Quality of Government Monitoring : Evidence from Rotation of Chinese Auditors
Chu, Jian - 2020
-owned enterprises via real activity manipulation (a standard measure from the accounting literature), which we show is higher under …
Persistent link: https://www.econbiz.de/10012481989
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The Changing Role of Auditors in Corporate Tax Planning
Maydew, Edward L. - 2005
events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and …
Persistent link: https://www.econbiz.de/10012467174
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Optimal Fines and Auditing When Wealth is Costly to Observe
Polinsky, A. Mitchell - 2004
This article studies optimal fines when an offender's wealth is private information that can be obtained by the enforcement authority only after a costly audit. I derive the optimal fine for the underlying offense, the optimal fine for misrepresenting one's wealth level, and the optimal audit...
Persistent link: https://www.econbiz.de/10012467930
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Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2003
value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of … compensation that allow corporate insiders to profit extravagantly from temporary boosts in a firm's accounting condition or … for hiding adverse information. It is ironic that what are called accounting ethics' fail to embrace the profession …
Persistent link: https://www.econbiz.de/10012469064