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Report NEP-ACC-2025-02-03
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:
- Padri Achyarsyah, 2024, "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr237, Dec, DOI: https://doi.org/10.35609/afr.2024.9.
- Papp, Tamás K. & Takáts, Előd, 2024, "Tax rate cuts and tax compliance – the Laffer curve revisited," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126682, Dec.
- International Monetary Fund, 2024, "Islamic Republic of Mauritania: Selected Issues," IMF Staff Country Reports, International Monetary Fund, number 2024/369, Dec.
- Mohamed Khenissi & Claire Bassin & François Lantin, 2024, "Do women on audit committees influence the quality of nonfinancial reporting ? An analysis of listed companies in the SBF 120 index
[Les femmes dans les comités d'audit influencent-elles la qualité," Post-Print, HAL, number hal-04684806, Aug. - Matanle, Peter & Shin, Yejin & Jun, Hannah & Fakharuzi, Zhamayne & Li, Yang & Bradley, Jonathan & McCafferty, Jim, 2025, "Corporate Information Disclosure for Sustainable Financial Investment: Challenges and Contradictions in Reporting the ‘S’ in ESG in South Korea," SocArXiv, Center for Open Science, number zg5vd, Jan, DOI: 10.31219/osf.io/zg5vd.
- Sergey Bondarkov & Victor Ledenev & Dmitriy Skougarevskiy, 2025, "Russian Financial Statements Database: A firm-level collection of the universe of financial statements," Papers, arXiv.org, number 2501.05841, Jan.
- Alain Babatoundé & Bart Capéau & Romain Houssa, 2023, "Welfare effects of indirect tax policies in West Africa," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 746845, Apr.
- Jean-François Maystadt & Kampui Tsang & Johannes Van Biesebroeck & Nele Warrinnier, 2024, "Targeting the Corps : The Incidence of Humanitarian Sanctions on Firm Performance in China," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 746863, Jan.
- William M. Doerner & Michael J. Seiler & Matthew Suandi, 2025, "Disclosure Dilemmas: How Appraisal Information Reshapes Residential Property Valuations for Mortgage Lending," FHFA Staff Working Papers, Federal Housing Finance Agency, number 25-02, Jan.