Narrow search
Showing 1 - 10 of 807
Cover Image
PCAOB Inspections: Perceptions of Triennial Firms with No-Deficiency Inspections
Newman, Bernard H.; Oliverio, Mary Ellen - 2009
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
Cover Image
Transfer Pricing: Current Problems and Solutions
Wu, Ronald - 2010
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are...
Persistent link: https://www.econbiz.de/10009468737
Cover Image
Stablecoins: risks, potential and regulation
Arner, Douglas W.; Auer, Raphael; Frost, Jon - 2020
Artículo de revista ; The technologies underlying money and payment systems are evolving rapidly. Both the emergence of distributed ledger technology (DLT) and rapid advances in traditional centralised systems are moving the technological horizon of money and payments. These trends are embodied...
Persistent link: https://www.econbiz.de/10012525312
Cover Image
Digitalization, retail payments and Central Bank Digital Currency
Ponce Moreno, Jorge Luis - 2020
Artículo de revista ; Facing the challenges and leveraging the opportunities from digitalization may require changes to the traditional business model of central banks. This paper focuses on retail payments, where changes are being rapid and highly demanded by customers worldwide. Considering...
Persistent link: https://www.econbiz.de/10012525313
Cover Image
Stablecoins: risks, potential and regulation
Arner, Douglas W.; Auer, Raphael; Frost, Jon
Artículo de revista ; The technologies underlying money and payment systems are evolving rapidly. Both the emergence of distributed ledger technology (DLT) and rapid advances in traditional centralised systems are moving the technological horizon of money and payments. These trends are embodied...
Persistent link: https://www.econbiz.de/10012525321
Cover Image
Digitalization, retail payments and Central Bank Digital Currency
Ponce Moreno, Jorge Luis
Artículo de revista ; Facing the challenges and leveraging the opportunities from digitalization may require changes to the traditional business model of central banks. This paper focuses on retail payments, where changes are being rapid and highly demanded by customers worldwide. Considering...
Persistent link: https://www.econbiz.de/10012525322
Cover Image
Bitcoin : ¿una solución para los sistemas de pago o una solución en busca de problema?
Conesa, Carlos
entonces hasta hoy, el esquema ha acumulado más de medio millón de eslabones en su cadena de bloques o blockchain, que recogen … a ripple. Since then, the scheme has accumulated more than half a million blocks in its blockchain and they include more …
Persistent link: https://www.econbiz.de/10012532147
Cover Image
Bitcoin : a solution for payment systems or a solution in search of a problem?
Conesa Lareo, Carlos - 2019
entonces hasta hoy, el esquema ha acumulado más de medio millón de eslabones en su cadena de bloques o blockchain, que recogen … a ripple. Since then, the scheme has accumulated more than half a million blocks in its blockchain and they include more …
Persistent link: https://www.econbiz.de/10012532148
Cover Image
Mercados financieros mayoristas y divisas digitales: avanzando en la tokeneización del dinero de banco central
Gorjón Rivas, Sergio
Artículo de revista ; El interés de los bancos centrales, y de la sociedad en general, hacia las denominadas «monedas digitales soberanas» (CBDC, por sus siglas en inglés) se ha acrecentado de manera notable en los últimos años. Aunque los mayores esfuerzos se centran en el estudio o la...
Persistent link: https://www.econbiz.de/10013259742
Cover Image
Wholesale financial markets and digital currencies: making headway in the tokenisation of central bank money
Gorjón Rivas, Sergio
Artículo de revista ; The interest taken by central banks, and by society at large, in central bank digital currencies (CBDCs) has grown notably in recent years. Although the greatest efforts have focused on studying and experimenting on a new class of monetary liability with universal access...
Persistent link: https://www.econbiz.de/10013342627