Abstract Accounting fraud and auditing fraud are important areas of research that have both theoretical and practical implications. A strong and sound code of ethics and ethical values are in place in order to prevent these frauds. The study investigates the impact of the code of ethics and...

Abstract Robo-advisors in China improved rapidly at beginning due to low market access standards and limited financial regulations. Since 2016, regulators worked out with various measures to promote the industry. However, statistics proved robo-advisory industry in China turned out to be less...

Abstract Would a shift to a Federal system raise or lower corruption in low-income countries? Local ownership, which is a strong argument for control of corruption under a Federal system, may not always be effective in jurisdictions with weak institutions. Our theoretical model shows that the...

Abstract Ancient law can be analyzed using economic tools. With a renewed interest from the political class to make the ancient Laws of Manu (Manu’s Dharmaśāstra ) more relevant to modern Indian law, the economic analysis of the Laws of Manu regarding contracts allows us to look at the issue...

Abstract This study examines the welfare implications of allowing border carbon adjustments (BCAs) in a globalized economy characterized by international trade and cross-border pollution (CBP). The model predicts that adopting BCAs is a weakly dominant strategy and global welfare is maximized...

Abstract This study conducts a comparative analysis of selected emissions trading systems (ETS) by examining them in terms of cost efficiency and jurisdictional authority overlap. Findings show that, the selected allowances markets generally exhibit cost inefficiency as manifested by price...

Abstract Cross-border data flows is a crucial factor in digital economy. Article 12.14 (2) and Article 12.15 (2) in RCEP stipulate the prohibitive norms on data localization, aiming to ensure the data is transferred freely. Except some other clauses indirectly stipulate some circumstances for...