Report NEP-ACC-2023-04-03

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:

• Pappert, Nicolas, 2023. "Empirical Studies on Auditor Independence and Audit Quality," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 137001, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Anjeela Khurram, 2022. "Corporate Governance: Compliance with the Selection Criteria of Board of Directors in Public Sector Companies," PIDE Knowledge Brief 2022:75, Pakistan Institute of Development Economics.
• Saulitis, Andris & Chapkovski, Philipp, 2023. "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper 116560, University Library of Munich, Germany.
• Ferran Sancho, 2023. "The surplus-value rate and the structure of the tax system," UFAE and IAE Working Papers 969.23, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
• Mario Mansour & Eric M. Zolt, 2023. "Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities," IMF Working Papers 2023/034, International Monetary Fund.
• Arno Botha & Esmerelda Oberholzer & Janette Larney & Riaan de Jongh, 2023. "Defining and comparing SICR-events for classifying impaired loans under IFRS 9," Papers 2303.03080, arXiv.org, revised Aug 2024.