To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing … blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private … in financial reporting, including the positive spillover to discretionary auditing and who should bear the cost of …

-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information …-in-differences regressions, we find that both EDGAR and XBRL reduce mispricing for accounting-based anomalies but not for non-accounting …-based anomalies. The economic magnitudes of the effects on accounting-based anomalies are similar for EDGAR and XBRL. These results …

accounting at similar rates and have comparable writing quality to their non-rule counterparts. Overall, these findings are …

events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and …

two years at a time and use generally accepted accounting principles (GAAP) do not do this. We present an alternative …

-owned enterprises via real activity manipulation (a standard measure from the accounting literature), which we show is higher under …