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Cap‐and‐trade: Accounting fraud and other problems
Author(s) -
Lindquist Stanton C.,
Goldberg Stephen R.
Publication year - 2010
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20595
Subject(s) - accounting , business , control (management) , carbon accounting , climate change , emissions trading , accounting information system , economics , management , ecology , biology
Cap‐and‐trade schemes have been proposed to control carbon emissions that are said to cause climate change. But what issues must be resolved to implement a cap‐and‐trade system? What accounting issues need to be addressed? And what types of fraud might such a system produce? The authors take a critical look at these problems. © 2010 Wiley Periodicals, Inc.