Report NEP-ACC-2024-08-26

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:

• Jean-François Gajewski & Marco Heimann & Pierre-Majorique Léger & Prince Teye, 2024. "Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment," Post-Print hal-04636343, HAL.
• Kawabata, Chiaki & Takahara, Tsuyoshi, 2024. "Evaluating Policy Interventions for Audit Quality Improvement: Market Competition versus Audit Firm Separation," MPRA Paper 120907, University Library of Munich, Germany.
• Ali, Waqar, 2023. "The Differential Impact of Financial Reporting Complexity on Public and Private Debt Contracting: Evidence from ASU 2017-12," HEC Research Papers Series 1494, HEC Paris.
• Kazakis, Pantelis, 2024. "Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China," MPRA Paper 121633, University Library of Munich, Germany.
• Baudot, Lisa & Convery, Amanda & Kaufman, Matthew, 2023. "Reflections of Women Standard Setters in the United States," HEC Research Papers Series 1482, HEC Paris.
• Aymen Abbadi & Lionel Escaffre, 2022. "Le rôle signalétique du rapport d'audit," Post-Print hal-04637840, HAL.
• Mounir Bellari, 2024. "Particularities of earnings management by accruals in Moroccan companies : Exploratory study [Les particularités de la gestion comptable des résultats dans les entreprises marocaines : Etude explor," Post-Print hal-04661003, HAL.
• Gavin Ugale & Cameron Hall, 2024. "Generative AI for anti-corruption and integrity in government: Taking stock of promise, perils and practice," OECD Artificial Intelligence Papers 12, OECD Publishing.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024. "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers 32714, National Bureau of Economic Research, Inc.
• Estrin, Saul & Hanousek, Jan & Shamshur, Anastasiya, 2024. "Does it matter who owns firms? Evidence on the impact of supermajority control on private firms in Europe," LSE Research Online Documents on Economics 124030, London School of Economics and Political Science, LSE Library.
• Gazmuri Barker, Sebastian, 2023. "Tax progressivity in developing countries: redistributive reforms to indirect taxation," LSE Research Online Documents on Economics 123660, London School of Economics and Political Science, LSE Library.