This paper presents a stylized model of the strategy game between the auditor and the client. The client is assumed to have either good or bad inherent risk in her reporting system. She chooses a reporting effort level to maintain the accounting records and data management depending on her type...

This report has met two objectives: 1. The state's existing intercity rail corridors have been evaluated for potential upgrading in terms of estimated costs, travel times, and population projections. 2. The most promising existing rail and "new-corridor" alternatives for high-speed service...

Carbon labels providing information about the carbon footprints associated with food products might influence consumer purchases, which would have a differential effect on producers throughout global food chains. We first discuss why any labels work and then describe the mechanics of carbon...

Despite the presence of food miles labels and carbon labels on the market for many years, relatively little data is available on how consumers respond to these labels. It is one thing to show people saying in surveys they will use carbon labels, and quite another to have evidence of people...