Report NEP-ACC-2022-03-28

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:

• Nathanael Betti & Steven DeSimone & Joy Gray, 2022. "The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality," Working Papers 2202, College of the Holy Cross, Department of Economics.
• Oľga Jakubíková, 2022. "Profit smoothing of European banks under IFRS 9," FFA Working Papers 4.003, Prague University of Economics and Business, revised 21 Feb 2022.
• Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," Working Papers hal-03554224, HAL.
• Daniel Reck & Joel Slemrod & Trine Vattø, 2022. "Public disclosure of tax information. Compliance tool or social network?," Discussion Papers 975, Statistics Norway, Research Department.
• Джусангалиева Камилла // Jussangaliyeva Kamilla & Миллер Алия // Miller Aliya & Хакимжанов Сабит // Khakimzhanov Sabit, 2022. "Пруденциальные требования по ликвидности и риск-ориентированный подход // Prudential liquidity requirements and a risk-based approach," Working Papers #2022-3, National Bank of Kazakhstan.