Accounting texts rarely devote adequate attention to the political process of accounting standards setting. Usually the subject is addressed, if at all, only in a graduate seminar, and many students get through business programs with a rather hazy idea about Generally Accepted Accounting...

Regulatory studies in economics and political science have debated the efficiency and wealth re-distributive potentials of regulations. While Stigler and the Chicago School of economics have focused on the market (informational) efficiency implications of a regulation, political scientists...

Blockchain technology is subject to security vulnerabilities resulting from recent developments in quantum computing and cryptography. All the while, the technical complexities of blockchain’s peer-to-peer system require the intervention of third-party intermediaries to facilitate financial...

This paper examines the health performance rankings of the 50 U.S. state governments (SGs), and addresses the relationship between SG performance rankings and SG environmental health, economic prosperity, and state healthcare policy. We use the data envelopment analysis (DEA) to estimate and...

Linearity and separability assumptions are pervasive in most not-for-profit governance and performance measurement systems. In this paper, we employ both parametric and nonparametric econometric methodologies to test the linearity and separability assumptions using data collected from the...

Theories of regulation have generally been tested by using a regression approach or an an event study approach. This paper was inspired by the Coase (1937) theory of the firm. It used Data Envelopment Analysis (DEA) to test the economic consequences of the Occupational Health and Safety...