Report NEP-ACC-2022-12-12

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:

• Isaac Selasi Awuye, 2022. "The impact of audit quality on earnings management: Evidence from France," Post-Print hal-03824396, HAL.
• , Sukriyadi, 2022. "Analisis Faktor-Faktor Yang Berpengaruh Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual Pada Pemda Kkt," OSF Preprints tr9w8, Center for Open Science.
• Manuel Coutinho Pereira & Ana Fontoura Gouveia, 2022. "An economic estimate of capital stock at the firm level for Portugal," Working Papers o202204, Banco de Portugal, Economics and Research Department.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Papers 2211.04388, arXiv.org, revised Mar 2023.
• Adrien Bernard Bonache, 2022. "The stressors-performance relationship in accounting and auditing firms: Is there eustress out there?," Post-Print hal-03822731, HAL.
• Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2022. "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Working Papers 2210, Tulane University, Department of Economics.
• Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series 10054, CESifo.
• Adrien Bernard Bonache, 2022. "La relation stresseurs–performance en cabinets comptables et d’audit : Y a-t-il du bon stress ?," Post-Print hal-03822715, HAL.