Report NEP-ACC-2006-12-04

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin 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:

• Diewert, W. Erwin & Wykoff, Frank C., 2006. "Depreciation, Deterioration and Obsolescence when there is Embodied or Disembodied Technical Change," Economics working papers diewert-06-11-23-08-38-56, Vancouver School of Economics, revised 13 Jul 2007.
• Hałaj, Grzegorz, 2006. "Contagion effect in banking system - measures based on randomised loss scenarios," MPRA Paper 525, University Library of Munich, Germany.
• Ojo, Marianne, 2006. "Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision," MPRA Paper 231, University Library of Munich, Germany, revised Jul 2006.
• Ojo, Marianne, 2006. "The Role of External Auditors and International Accounting Bodies in Financial Regulation and Supervision," MPRA Paper 354, University Library of Munich, Germany, revised Jul 2006.
• Ojo, Marianne, 2006. "Eliminating the Audit Expectations Gap : Myth or Reality?," MPRA Paper 232, University Library of Munich, Germany, revised Sep 2006.
• Ojo, Marianne, 2005. "The External Auditor's Role in Bank Regulation and Supervision : Helping the Regulator Avoid Regulatory Capture," MPRA Paper 230, University Library of Munich, Germany, revised Jan 2006.
• Horvath, Roman, 2006. "Financial Accelerator Effects in the Balance Sheets of Czech Firms," MPRA Paper 829, University Library of Munich, Germany.
• Antonio David Somoza Lopez & Josep Vallverdu Calafell, 2006. "Els Factors Competitius de les Pimes a Catalunya," Working Papers in Economics 166, Universitat de Barcelona. Espai de Recerca en Economia.