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Applied and bridge studies study record
MonographsWho Signs? Decision Accountability as a Forensic Standard
STATUS · Manuscript in progressSSRN · Not yet posted
MECHANISM
Identify the incentive structure and the condition that would falsify the claim.
RULE CHANGE
Read the intervention only after the paper shows how the current payoff space fails to support system welfare.
READER USE
Use the summary to see where private gain creates system exposure, then check the study record.
Contribution — what this adds to the conversation
Provides a formal theorem, a 17-field Decision Accounting standard, and a practical repair mechanism that bridges corporate law, organization theory, and accountability research.
WHAT'S NEW · Formalizes the unsigned-authority equilibrium and Reconstruction Theorem, which are novel contributions not found in existing governance literature.
This book formalizes the 'unsigned-authority equilibrium' in corporate governance, where organizations preserve workflow residue but not signed, reconstructable decision records. The Reconstruction Theorem proves that accountability requires a contemporaneous record. The proposed repair is a mandatory 17-field Decision Accounting record that makes Hollow Wins visible before execution. Evidence from Purdue Pharma, Wells Fargo, Boeing, and FTX confirms the pattern. The reform dividend is estimated at $72 trillion per year.