Report NEP-ACC-2022-10-31

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:

• World Bank, 2020. "The Quality of Audits by Supreme Audit Institutions," World Bank Publications - Reports 34995, The World Bank Group.
• Peter J. Simmons & Nongnuch Tantisantiwong, 2022. "The Socially Optimal Loan Auditing with Multiple Projects," Discussion Papers 22/07, Department of Economics, University of York.
• Peter J. Simmons & Anna Maria C. Menichini, 2022. "Efficient audits by pooling independent projects: Separation vs. conglomeration," Discussion Papers 22/06, Department of Economics, University of York.
• Ingar K. Haaland & Andreas Olden, 2022. "Fraud Concerns and Support for Economic Relief Programs," CESifo Working Paper Series 9925, CESifo.
• Tachfine El Alami & Laurent Devineau & Stéphane Loisel, 2022. "Risk adjustment under IFRS 17: An adaptation of Solvency 2 one-year aggregation into an ultimate view framework," Working Papers hal-03762799, HAL.
• Jason Nassios & James Giesecke, 2022. "Inefficient at Any Level: A Comparative Efficiency Argument for Complete Elimination of Property Transfer Duties and Insurance Taxes," Centre of Policy Studies/IMPACT Centre Working Papers g-337, Victoria University, Centre of Policy Studies/IMPACT Centre.
• Duiverman, Sytse, 2022. "Four essays on the quality of auditing: Causes and consequences," Other publications TiSEM 7d7be078-670f-4712-959b-f, Tilburg University, School of Economics and Management.