Report NEP-ACC-2023-02-20

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:

• Sanjit Dhami & Narges Hajimoladarvish & Pavan Mamidi, 2023. "Loss Aversion and Tax Evasion: Theory and Evidence," CESifo Working Paper Series 10224, CESifo.
• Mohamed Debbouzine, 2022. "News of the Algerian accounting system for insurance and/or reinsurance companies [‬Les nouveautés du système comptable algérien des sociétés d’assurances et/ou de réassurances]," Post-Print hal-03904884, HAL.
• David Amaglobeli & Mr. Valerio Crispolti & Xuguang Simon Sheng, 2022. "Cross-Country Evidence on the Revenue Impact of Tax Reforms," IMF Working Papers 2022/199, International Monetary Fund.
• Issam Benhayoun & Ibtissam Zejjari, 2022. "The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs," Post-Print hal-03856952, HAL.
• Syed Ahmed Salman, 2022. "Towards Developing a Shariah Governance Framework for Waqf Institutions: A Case of Majlis Agama Islam Melaka," GATR Journals jfbr206, Global Academy of Training and Research (GATR) Enterprise.
• Hua, Tan Kian, 2023. "Requirements to Join the International Federation of Accountants," OSF Preprints 37zdu, Center for Open Science.