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Report NEP-ACC-2024-10-28
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:
- Mahouat Nacer & Lemsieh Hafsa & Ouissale El Gharbaoui & Benlakouiri Abderrahim & Abarar Ibtissam, 2024, "Proposal for a Conceptual Model on the Role of Digitalization in Improving External Audit Quality
[Proposition d'un modèle conceptuel du rôle de la digitalisation sur l'amélioration de la qualité d'audit externe]," Post-Print, HAL, number hal-04695125, Sep, DOI: 10.57239/PJLSS-2024-22.2.00267. - Azhari Amine, 2024, "The Impact of Artificial Intelligence on Accounting: Enhancing the Quality of Financial Information through Financial Forecasting and Risk Management
[L'impact de l'intelligence artificielle sur la comptabilité : Amélioration de la qualité de l'in," Post-Print, HAL, number hal-04694939, DOI: 10.5281/zenodo.13366626. - Anis Shami, 2024, "Exploring the Influence of Non-Financial Reporting Practices and Double Materiality Adoption on ESG Ratings: Evidence from European Companies," Post-Print, HAL, number hal-04704651, Sep.
- Chiara Mio & Francesco Scarpa & Elisa Trevisani, 2024, "Does better sustainability reporting assurance lead to better reporting? Evidence from the EURO STOXX 600," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 03, Apr.
- Liang Shangkun, 2024, "Stata and accounting research: Capital market openness and financial report robustness," Chinese Stata Conference 2023, Stata Users Group, number 06, Oct.
- Salvatore Russo, 2023, "Sustainability Accounting and Reporting: Searching for a Viable Framework in Public Healthcare Organizations," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 10, Dec.
- Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024, "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy, number 2024/26, Oct.
- Roberto Perli, 2024, "Balance Sheet Normalization: Monitoring Reserve Conditions and Understanding Repo Market Pressures," Speech, Federal Reserve Bank of New York, number 98942, Sep.
- Giacomo Brusco & Marlies Piek & Tejaswi Velayudhan, 2024, "Wait no more: how the administration of VAT refunds impacts firm behaviour," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2024-58.
- Reetta Ghezzi & Sanni Marjanen & Teemu Laine & Tatu Virta & Hannu Vilpponen & Tommi Mikkonen, 2024, "Does Ownership Structure Matter? A Case Study on Business Performance of Two Accounting Companies," Papers, arXiv.org, number 2409.12551, Sep, revised Sep 2024.
- Xingnan Xue & Liwen Wang & Nan Hu, 2024, "Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China," Post-Print, HAL, number hal-04699217, Sep, DOI: 10.1016/j.bar.2023.101305.
- Franck Aggeri, 2024, "Comment rompre avec le culte de l'innovation ?," Post-Print, HAL, number hal-04703009, Aug.
- Erna, Erna & Murwaningsari, Etty & Murtanto, Murtanto, 2024, "Institutional Possession, Supervisory Board Size, External Auditor Quality, and Profit Quality," OSF Preprints, Center for Open Science, number vxaud, Aug, DOI: 10.31219/osf.io/vxaud.
- Rik Ghosh & Samrat Gupta & Arka Datta & Abhimanyu Nag & Sudipan Sinha, 2024, "Compound V3 Economic Audit Report," Papers, arXiv.org, number 2410.04085, Oct.
- O'Connor, Ruth & Sanchez, Emerson & Bice, Sara & Jones, Kirsty & Henderson, Hayley, 2024, "Avoiding harm or creating benefit? How a risk focus sidelines social considerations in early decisions for Australian infrastructure projects," SocArXiv, Center for Open Science, number 6n9qy, Sep, DOI: 10.31219/osf.io/6n9qy.