Report NEP-ACC-2023-12-18

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023, "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277694.
• Claire Garnier & Claudine Mangen & Edwige Nortier, 2023, "Men’s Experiences of Paternity Leaves in Accounting Firms," Post-Print, HAL, number hal-04262335, DOI: 10.2308/HORIZONS-2022-099.
• Sarit Agami, 2023, "Audit fees in auditor switching," Papers, arXiv.org, number 2311.08250, Nov.
• Cedric Durand & Céline Baud, 2024, "Profit-making, costs, and investments in the digitalization of retailing—The uneven trajectories of Carrefour, Amazon and Walmart (1995–2019)," Post-Print, HAL, number hal-04262663, Apr, DOI: 10.1177/10245294231204973.
• Najeh Said & Heyame Zainab, 2023, "The introduction of private accounting in the Moroccan public sector: a reflection of New Public Management
  [L'introduction de la comptabilité privée dans le secteur public dans le secteur public marocain : le reflet du Nouveau Management Public]," Post-Print, HAL, number hal-04281356, DOI: 10.5281/zenodo.10112079.