A Statistical Mechanical Interpretation of Black Hole Entropy Based on   an Orthonormal Frame Action
  Carlip has shown that the entropy of the three-dimensional black hole has its origin in the statistical mechanics of microscopic states living at the horizon. Beginning with a certain orthonormal frame action, and applying similar methods, I show that an analogous result extends to the (Euclidean) black hole in any spacetime dimension. However, this approach still faces many interesting challenges, both technical and conceptual. 
Richard J. Epp