Report NEP-ACC-2024-07-22

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:

• Goldbach, Stefan & Harms, Philipp & Jochem, Axel & Nitsch, Volker & Weichenrieder, Alfons J., 2024. "Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 145780, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Friedrich, Christian & Quick, Reiner & Schmidt, Florian, 2024. "Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 145876, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Mahieux, Lucas, 2024. "Fair value accounting, illiquid assets, and financial stability," Other publications TiSEM 5dd826be-1379-4456-a9c2-e, Tilburg University, School of Economics and Management.
• Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 22, Finnish Centre of Excellence in Tax Systems Research.
• Wood, David A. & Achhpilia, Muskan P. & Adams, Mollie T. & Aghazadeh, Sanaz & Akinyele, Kazeem & Akpan, Mfon & Allee, Kristian D. & Allen, Abigail M. & Almer, Elizabeth D. & Ames, Daniel & Arity, Vikt, 2023. "The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?," Other publications TiSEM b4a29b3e-18a1-4259-a70c-d, Tilburg University, School of Economics and Management.
• Hirofumi Takikawa, 2024. "Optimal Income Taxation and Formalization of the Informal Economy," Discussion Paper Series DP2024-18, Research Institute for Economics & Business Administration, Kobe University.