McNicholas, Patty; Windsor, Carolyn - In: Accounting, Auditing & Accountability Journal 24 (2011) October, pp. 1071-1096
Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...