Report NEP-ACC-2020-09-14

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:

• Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
• Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series 8480, CESifo.
• Filipova, Fanya & Georgiev, Venelin & Atanasov, Atanas & Petrova, Reni & Marinova, Rumyana, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година [Effects Of Applying IFRS 15 Revenue From Contracts With Customers In ," MPRA Paper 102183, University Library of Munich, Germany.
• Atanasov, Atanas, 2020. "Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване [The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]," MPRA Paper 102184, University Library of Munich, Germany.
• Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020. "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers 40/2020, Deutsche Bundesbank.
• Pascal Glemain, 2020. "The Financial Governance of Associations facing with the markets.Towards another accountability model [La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable]," Post-Print hal-02922376, HAL.
• Bernardo Morais & Gaizka Ormazabal & José-Luis Peydró & Mónica Roa & Miguel Sarmiento, 2020. "Forward Looking Loan Provisions: Credit Supply and Risk-taking," Working Papers 1199, Barcelona School of Economics.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020. "Welfare Improving Tax Evasion," IZA Discussion Papers 13483, Institute of Labor Economics (IZA).