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 …

choices between alternatives. We study whether defaults can be used to increase insurance coverage against low …-probability/high-impact risks, like floods, and whether past flood insurance purchases and flooding experience moderate the effect of defaults. Our … study uses a naturally occurring difference in experience, comparing the surveyed flood insurance choices of 1 …

Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …

most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …

are projected to pay to the government now and in the future. The generational accounting system represents an alternative …

This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem …