Forensic accounting serves as a regulatory and investment tool that allows interested
professionals to predict whether firms are engaged in financial reporting misconduct …

This paper estimates the effects on rural education of the send-down movement during the
Cultural Revolution, when about 16 million urban youth were mandated to resettle in the …

I study the overstatement of economic growth in autocracies by comparing self-reported
GDP figures to night-time light recorded by satellites from outer space. I show that the night …

We describe the taxation landscape in the cryptocurrency markets, especially concerning
US taxpayers, and examine how recent increases in tax scrutiny have led to changes in …

Since the 1998 “wind of falsification and embellishment,” Chinese official statistics on gross
domestic product (GDP) have repeatedly come under scrutiny. This paper evaluates the …

Motivated by methods used to evaluate the quality of data, we create a novel firm-year
measure to estimate the level of error in financial statements. The measure, which has …

Trust in the reported data of contagious diseases in real time is important for policy makers.
Media and politicians have cast doubt on Chinese reported data on COVID-19 cases. We …

Energy intensity has been a major assessment indicator in the design of energy saving
policies, and it is one of the eight binding indicators of the target responsibility system for …

We develop an approach to identify whether recent technological advancements—such as
the rise of commercial satellite-based macro estimates—can provide an alternative to …

A considerable number of recent analyses report statistical evidence indicating that
governments manipulate official macroeconomic indicators. Employing creative strategies to …