Report NEP-ACC-2024-08-26
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.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-ACC
The following items were announced in this report:
- Jean-François Gajewski & Marco Heimann & Pierre-Majorique Léger & Prince Teye, 2024, "Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment," Post-Print, HAL, number hal-04636343, Jul, DOI: 10.1080/00014788.2024.2364215.
- Kawabata, Chiaki & Takahara, Tsuyoshi, 2024, "Evaluating Policy Interventions for Audit Quality Improvement: Market Competition versus Audit Firm Separation," MPRA Paper, University Library of Munich, Germany, number 120907, May.
- Ali, Waqar, 2023, "The Differential Impact of Financial Reporting Complexity on Public and Private Debt Contracting: Evidence from ASU 2017-12," HEC Research Papers Series, HEC Paris, number 1494, Nov, DOI: 10.2139/ssrn.4594229.
- Kazakis, Pantelis, 2024, "Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China," MPRA Paper, University Library of Munich, Germany, number 121633, Jul.
- Baudot, Lisa & Convery, Amanda & Kaufman, Matthew, 2023, "Reflections of Women Standard Setters in the United States," HEC Research Papers Series, HEC Paris, number 1482, Jun.
- Aymen Abbadi & Lionel Escaffre, 2022, "Le rôle signalétique du rapport d'audit," Post-Print, HAL, number hal-04637840, Sep.
- Mounir Bellari, 2024, "Particularities of earnings management by accruals in Moroccan companies : Exploratory study
[Les particularités de la gestion comptable des résultats dans les entreprises marocaines : Etude explor," Post-Print, HAL, number hal-04661003, Jul, DOI: 10.5281/zenodo.12797217. - Gavin Ugale & Cameron Hall, 2024, "Generative AI for anti-corruption and integrity in government: Taking stock of promise, perils and practice," OECD Artificial Intelligence Papers, OECD Publishing, number 12, Mar, DOI: 10.1787/657a185a-en.
- Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers, National Bureau of Economic Research, Inc, number 32714, Jul.
- Estrin, Saul & Hanousek, Jan & Shamshur, Anastasiya, 2024, "Does it matter who owns firms? Evidence on the impact of supermajority control on private firms in Europe," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124030, Oct.
- Gazmuri Barker, Sebastian, 2023, "Tax progressivity in developing countries: redistributive reforms to indirect taxation," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123660, Aug.
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