Distributed Ledgers and Secure Multiparty Computation for Financial Reporting and Auditing
References
- (2022) Coins for bombs: The predictive ability of on-chain transfers for terrorist attacks. J. Accounting Res. 60(2):427–466.Crossref, Google Scholar
- (1991) Conservatism and auditor-client negotiations. J. Accounting Res. 29:31–54.Crossref, Google Scholar
- (2017) Big 4 accounting firms are experimenting with blockchain and bitcoin. Nasdaq.com (July 5), https://www.nasdaq.com/articles/big-4-accounting-firms-are-experimenting-blockchain-and-bitcoin-2017-07-05.Google Scholar
- (1968) Crime and punishment: An economic approach. J. Polit. Econ. 76(2):169–217.Crossref, Google Scholar
- (2015) How the Estonian tax and customs board evaluated a tax fraud detection system based on secure multi-party computation. Böhme R, Okamoto T, eds. Financial Cryptography and Data Security. FC 2015, Lecture Notes in Computer Science, vol. 8975 (Springer, Berlin, Heidelberg), 227–234.Google Scholar
- Businesswire (2023) AntChain unveils multiple new Web3 initiatives with partners. Accessed August 1, 2024, https://www.businesswire.com/news/home/20230425006214/en/AntChain-Unveils-Multiple-New-Web3-Initiatives-With-Partners.Google Scholar
- (2013) Accounting quality, stock price delay, and future stock returns. Contemporary Accounting Res. 30(1):269–295.Crossref, Google Scholar
- (2020) Blockchain architecture for auditing automation and trust building in public markets. IEEE Comput. 53(7):20–28.Crossref, Google Scholar
- (2010) Reporting bias with an audit committee. Accounting Rev. 85(2):447–481.Crossref, Google Scholar
- (2021) A brief introduction to blockchain economics. Information for Efficient Decision Making: Big Data, Blockchain and Relevance (World Scientific, Singapore), 1–40.Google Scholar
- (2023) Can blockchain technology help overcome contractual incompleteness? Evidence from state laws. Management Sci. 69(11):6540–6567.Link, Google Scholar
- (2022) Proving you can pick stocks without revealing how. Working paper, Baruch College, New York.Google Scholar
- (2019) Blockchain-based settlement for asset trading. Rev. Financial Stud. 32(5):1716–1753.Crossref, Google Scholar
- (2021) A theory of ICOs: Diversification, agency, and information asymmetry. Management Sci. 67(10):5969–5989.Link, Google Scholar
- (2020) On the financing benefits of supply chain transparency and blockchain adoption. Management Sci. 66(10):4378–4396.Link, Google Scholar
- CNN (2018) Big four giant PWC announces blockchain auditing service. Accessed August 1, 2024, https://finance.yahoo.com/news/big-four-giant-pwc-announces-124211024.html?guccounter=1&guce_referrer=aHR0cHM6Ly93d3cuZ29vZ2xlLmNvbS8&guce_referrer_sig=AQAAADNLz1wokIdPpTqOSYhOSyXAQRBHwpBeSmOG5AU-_rPof7FxnhioVMGS4qS21ASX7jqCJ-w1_-RzklMAjcQJjLsfzsQxfsC8_WBuHI9E68OErAtOQJ15r1sFWJ-8j0jPy9e577dB7Fz0B3jKQPrxenpIHUF16fPu_wAIntJhlEtH.Google Scholar
- (2016) Get ready for blockchain’s big impact. Accounting Today (December 6), https://www.accountingtoday.com/opinion/get-ready-for-blockchains-big-impact.Google Scholar
- (2019) Blockchain disruption and smart contracts. Rev. Financial Stud. 32:1754–1797.Crossref, Google Scholar
- (2021a) Decentralized mining in centralized pools. Rev. Financial Stud. 34(5):1191–1235.Crossref, Google Scholar
- (2021b) Tokenomics: Dynamic adoption and valuation. Rev. Financial Stud. 34(3):1105–1155.Crossref, Google Scholar
- (2023) Tax-loss harvesting with cryptocurrencies. J. Accounting Econom. 76(2–3):101607.Crossref, Google Scholar
- (2023) Value and design of traceability-driven blockchains. Manufacturing Service Oper. Management 25(3):1099–1116.Link, Google Scholar
- (2017) Toward blockchain-based accounting and assurance. J. Inform. Systems 31(3):5–21.Crossref, Google Scholar
- (1981) Auditor independence, ‘low balling’, and disclosure regulation. J. Accounting Econom. 3(2):113–127.Crossref, Google Scholar
- Deloitte (2016) Blockchain technology: A game-changer in accounting? Accessed August 1, 2024, https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Innovation/Blockchain_A%20game-changer%20in%20accounting.pdf.Google Scholar
- (2014) Do joint audits improve or impair audit quality? J. Accounting Res. 52(5):1029–1060.Crossref, Google Scholar
- (2019) From mining to markets: The evolution of bitcoin transaction fees. J. Financial Econom. 134(1):91–109.Crossref, Google Scholar
- E&Y (2020) EY launches Baseline protocol, an open source initiative for the public Ethereum blockchain. Accessed August 1, 2024, https://www.ey.com/en_om/news/2020/03/ey-launches-baseline-protocol-an-open-source-initiative-for-the-public-etherum-blockchain.Google Scholar
- FEI (2018) Blockchain and the future of financial reporting. Accessed August 1, 2024, https://www.financialexecutives.org/Research/News/2017/Blockchain-and-the-Future-of-Financial-Reporti-(1).aspx.Google Scholar
- (1985) Strategic considerations in auditing. Accounting Rev. 60(4):634–650.Google Scholar
- (2000) Reporting bias. Accounting Rev. 75(2):229–245.Crossref, Google Scholar
- (1987) How to play any mental game: A completeness theorem for protocols with honest majority. Aho AV, ed. STOC87: 19th Annual ACM Conf. Theory Comput. (Association for Computing Machinery, New York), 218–229.Google Scholar
- (2022) Beyond Bitcoin: Economics of Digital Currencies and Blockchain Technologies (Springer, Berlin).Crossref, Google Scholar
- (2016) Cryptofinance. Preprint, submitted January 16, https://dx.doi.org/10.2139/ssrn.2438299.Google Scholar
- (2021) Defi and the Future of Finance (John Wiley & Sons, Hoboken, NJ).Google Scholar
- (2022) Privacy-preserving network analytics. Management Sci. 69(9):5482–5500.Link, Google Scholar
- (2009) The use of knowledge in society. Amer. Econom. Rev. 35(4):519–530.Google Scholar
- (2022) Bitcoin’s limited adoption problem. J. Financial Econom. 144(2):347–369.Crossref, Google Scholar
- (2022) Economics of permissioned blockchain adoption. Management Sci. 69(6):3415–3436.Google Scholar
- Iyengar G, Saleh F, Sethuraman J, Wang W (2023) Blockchain adoption in a supply chain with manufacturer market power. Management Sci., ePub ahead of print October 27, https://doi.org/10.1287/mnsc.2022.02505.Google Scholar
- (1986) Technology adoption in the presence of network externalities. J. Political Econom. 94(4):822–841.Crossref, Google Scholar
- (2014) A better route to tech standards. Science 343(6174):972–973.Crossref, Google Scholar
- (2022) How voluntary information sharing systems form: Evidence from a US commercial credit bureau. J. Financial Econom. 145(3):827–849.Crossref, Google Scholar
- (2006) Does opinion shopping impair auditor independence and audit quality? J. Accounting Res. 44(3):561–583.Crossref, Google Scholar
- (2024) Financial reporting for cryptocurrency. Rev. Accounting Stud. 29:1707–1740.Crossref, Google Scholar
- (2022) Blockchains, smart contracts, and supply chain efficiency. Preprint, submitted March 28, http://dx.doi.org/10.2139/ssrn.4040441.Google Scholar
- (2018) Coming soon: Public blockchains for private business data. Computerworld (November 6), https://www.computerworld.com/article/1707957/coming-soon-public-blockchains-for-private-business-data.html.Google Scholar
- (2008) Bitcoin: A peer-to-peer electronic cash system. Preprint, submitted August 22, http://dx.doi.org/10.2139/ssrn.3440802.Google Scholar
- (2018) zkledger: Privacy-preserving auditing for distributed ledgers. Proc. 15th USENIX Sympos. Networked Systems Design Implementation (USENIX Association, Berkeley, CA), 65–80.Google Scholar
- (2001) The influence of potentially fraudulent reports on audit risk assessment and planning. Accounting Rev. 76(1):59–80.Crossref, Google Scholar
- (1993) Strategic sample size choice in auditing. J. Accounting Res. 31(2):272–293.Crossref, Google Scholar
- Pymnts (2019) Tencent spearheads blockchain invoice standardization initiative. Accessed August 1, 2024, https://www.pymnts.com/news/b2b-payments/2019/tencent-spearheads-blockchain-invoice-standardization-initiative/.Google Scholar
- (1973) A Bayesian approach to asset valuation and audit size. J. Accounting Res. 11(2):304–330.Crossref, Google Scholar
- (1989) Management entrenchment: The case of manager-specific investments. J. Financial Econom. 25(1):123–139.Crossref, Google Scholar
- (1980) The pricing of audit services: Theory and evidence. J. Accounting Res. 18(1):161–190.Crossref, Google Scholar
- (2018) Blockchain augmented audit: Benefits and challenges for accounting professionals. J. Theoretical Accounting Res. 14(1):117–137.Google Scholar
- (2013) Earnings manipulation and the cost of capital. J. Accounting Res. 51(2):449–473.Crossref, Google Scholar
- (2010) Discretionary revenues as a measure of earnings management. Accounting Rev. 85(2):695–717.Crossref, Google Scholar
- (1992) Auditor independence, dismissal threats, and the market reaction to auditor switches. J. Accounting Res. 30(1):1–23.Crossref, Google Scholar
- (2020) Distributed Ledgers: Design and Regulation of Financial Infrastructure and Payment Systems (MIT Press, Cambridge, MA).Crossref, Google Scholar
- (2020) Token-weighted crowdsourcing. Management Sci. 66(9):3843–3859.Link, Google Scholar
- (2018) How blockchain might affect audit and assurance. J. Accounting (March 15), https://www.journalofaccountancy.com/news/2018/mar/how-blockchain-might-affect-audit-assurance-201818554.html.Google Scholar
- (2018) Blockchain is already changing accounting. Accounting Today (May 7), https://www.accountingtoday.com/opinion/blockchain-is-already-changing-accounting.Google Scholar
- (2018) Designing confidentiality-preserving blockchain-based transaction processing systems. Internat. J. Accounting Inform. Systems 30:1–18.Crossref, Google Scholar
- (2017a) Authenticated garbling and efficient maliciously secure two-party computation. Evans D, Malkin T, Xu D, Program Chairs. CCS ’17: 2017 ACM SIGSAC Conf. Comput. Comm. Security (Association for Computing Machinery, New York), 21–37.Google Scholar
- (2017b) Global-scale secure multiparty computation. Evans D, Malkin T, Xu D, Program Chairs. CCS ’17: 2017 ACM SIGSAC Conf. Comput. Comm. Security (Association for Computing Machinery, New York), 39–56.Google Scholar
- (1986) How to generate and exchange secrets. Aggarwal A, Hopcroft J, Kannan R, Leiserson CE, Lynch N, Miller G, Seiferas J, et al., eds. FOCS (IEEE Computer Society, Washington, DC), 162–167.Crossref, Google Scholar
- (2017) Corporate governance and blockchains. Rev. Finance 21(1):7–31.Google Scholar

