Report NEP-ACC-2024-10-21

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:

• Jung, Hoon & Kim, Bumjoon & Kang, Sun A., 2024. "The Effect of Administrative Fine Regulation on the Korean Telecommunications Regulatory Accounting Regime," 24th ITS Biennial Conference, Seoul 2024. New bottles for new wine: digital transformation demands new policies and strategies 302498, International Telecommunications Society (ITS).
• Mounir Bellari, 2024. "The quality of accounting information: between qualitative and quantitative perspectives [La qualité de l'information comptable : entre optique qualitative et optique quantitative]," Post-Print hal-04687328, HAL.
• Song, Seungah & Jung, Hoon & Kim, Bumjoon, 2024. "A comparative study on global perspectives on Policies and Accounting Regulations for Telecommunication Industry," 24th ITS Biennial Conference, Seoul 2024. New bottles for new wine: digital transformation demands new policies and strategies 302522, International Telecommunications Society (ITS).
• Tom Zawisza & Sarah Perret & Pierce O’Reilly & Antonia Ramm, 2024. "Tax arbitrage through closely held businesses: Implications for OECD tax systems," OECD Taxation Working Papers 70, OECD Publishing.
• Sophie Giordano-Spring & Carlos Larrinaga & Géraldine Rivière-Giordano, 2024. "Field-configuring events and the failure to standardise accounting for carbon emissions," Post-Print hal-04686904, HAL.
• Congressional Budget Office, 2024. "An Analysis of the President’s 2025 Budget," Reports 60438, Congressional Budget Office.