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dc.contributor.authorDrew, Jacquelineen_US
dc.contributor.authorDrew, Michaelen_US
dc.date.accessioned2017-04-24T10:03:41Z
dc.date.available2017-04-24T10:03:41Z
dc.date.issued2010en_US
dc.date.modified2011-04-29T02:58:24Z
dc.identifier.issn10309616en_US
dc.identifier.doi10.1108/10309611011092574en_AU
dc.identifier.urihttp://hdl.handle.net/10072/35404
dc.description.abstractPurpose: This study explores the Clean Development Mechanism (CDM) which creates carbon credits from emission abatement projects in developing economies. The purpose of this paper is to examine the operation of the CDM with specific reference to fraud vulnerabilities regarding the additionality of a project. An examination of the process of establishment, certification and verification of additionality (confirmation that emissions post-implementation of the CDM project are lower than those that would have occurred under the most plausible alternative scenario) is used to highlight the need for particular vigilance in respect to sustaining and improving the integrity of future market-based mechanisms post-Kyoto. Design/methodology/approach: The study takes a case study approach, examining the CDM project cycle and associated key entities. Findings: The study posits that the processes associated with establishing and verifying additionality of a project are potentially key areas of systemic weakness that must be addressed. This case study explores the design features of the CDM that may afford greater opportunities for fraudulent or deceptive practices. Originality/value: The CDM takes a project-by-project approach to establishment, verification and certification of additionality. Whilst conceptually this design may be appropriate from an operational perspective, it potentially provides opportunities for fraudulent outcomes. The individualised approach is, by its very nature, highly resource-intensive and inherently difficult to verify.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent90156 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEmeralden_US
dc.publisher.placeUnited Kingdomen_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom243en_US
dc.relation.ispartofpageto253en_US
dc.relation.ispartofissue3en_US
dc.relation.ispartofjournalAccounting Research Journalen_US
dc.relation.ispartofvolume23en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchCriminology not elsewhere classifieden_US
dc.subject.fieldofresearchFinanceen_US
dc.subject.fieldofresearchcode160299en_US
dc.subject.fieldofresearchcode150201en_US
dc.titleEstablishing additionality: fraud vulnerabilities in the clean development mechanismen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyArts, Education & Law Group, School of Criminology and Criminal Justiceen_US
gro.rights.copyrightCopyright 2010 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_AU
gro.date.issued2010
gro.hasfulltextFull Text


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