Report NEP-ACC-2023-12-18

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:

• Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023. "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277694, Verein für Socialpolitik / German Economic Association.
• Claire Garnier & Claudine Mangen & Edwige Nortier, 2023. "Men’s Experiences of Paternity Leaves in Accounting Firms," Post-Print hal-04262335, HAL.
• Sarit Agami, 2023. "Audit fees in auditor switching," Papers 2311.08250, arXiv.org.
• Cedric Durand & Céline Baud, 2023. "Profit-making, costs, and investments in the digitalization of retailing—The uneven trajectories of Carrefour, Amazon and Walmart (1995–2019)," Post-Print hal-04262663, HAL.
• Najeh Said & Heyame Zainab, 2023. "The introduction of private accounting in the Moroccan public sector: a reflection of New Public Management [L'introduction de la comptabilité privée dans le secteur public dans le secteur public m," Post-Print hal-04281356, HAL.