Report NEP-ACC-2024-10-28

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:

• Mahouat Nacer & Lemsieh Hafsa & Ouissale El Gharbaoui & Benlakouiri Abderrahim & Abarar Ibtissam, 2024. "Proposal for a Conceptual Model on the Role of Digitalization in Improving External Audit Quality [Proposition d'un modèle conceptuel du rôle de la digitalisation sur l'amélioration de la qualité d," Post-Print hal-04695125, HAL.
• Azhari Amine, 2024. "The Impact of Artificial Intelligence on Accounting: Enhancing the Quality of Financial Information through Financial Forecasting and Risk Management [L'impact de l'intelligence artificielle sur la," Post-Print hal-04694939, HAL.
• Anis Shami, 2024. "Exploring the Influence of Non-Financial Reporting Practices and Double Materiality Adoption on ESG Ratings: Evidence from European Companies," Post-Print hal-04704651, HAL.
• Chiara Mio & Francesco Scarpa & Elisa Trevisani, 2024. "Does better sustainability reporting assurance lead to better reporting? Evidence from the EURO STOXX 600," Working Papers 03, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• Liang Shangkun, 2024. "Stata and accounting research: Capital market openness and financial report robustness," Chinese Stata Conference 2023 06, Stata Users Group.
• Salvatore Russo, 2023. "Sustainability Accounting and Reporting: Searching for a Viable Framework in Public Healthcare Organizations," Working Papers 10, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024. "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," LEM Papers Series 2024/26, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
• Roberto Perli, 2024. "Balance Sheet Normalization: Monitoring Reserve Conditions and Understanding Repo Market Pressures," Speech 98942, Federal Reserve Bank of New York.
• Giacomo Brusco & Marlies Piek & Tejaswi Velayudhan, 2024. "Wait no more: how the administration of VAT refunds impacts firm behaviour," WIDER Working Paper Series wp-2024-58, World Institute for Development Economic Research (UNU-WIDER).
• Reetta Ghezzi & Sanni Marjanen & Teemu Laine & Tatu Virta & Hannu Vilpponen & Tommi Mikkonen, 2024. "Does Ownership Structure Matter? A Case Study on Business Performance of Two Accounting Companies," Papers 2409.12551, arXiv.org, revised Sep 2024.
• Xingnan Xue & Liwen Wang & Nan Hu, 2024. "Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China," Post-Print hal-04699217, HAL.
• Franck Aggeri, 2024. "Comment rompre avec le culte de l'innovation ?," Post-Print hal-04703009, HAL.
• Erna, Erna & Murwaningsari, Etty & Murtanto, Murtanto, 2024. "Institutional Possession, Supervisory Board Size, External Auditor Quality, and Profit Quality," OSF Preprints vxaud, Center for Open Science.
• Rik Ghosh & Samrat Gupta & Arka Datta & Abhimanyu Nag & Sudipan Sinha, 2024. "Compound V3 Economic Audit Report," Papers 2410.04085, arXiv.org.
• O'Connor, Ruth & Sanchez, Emerson & Bice, Sara & Jones, Kirsty & Henderson, Hayley, 2024. "Avoiding harm or creating benefit? How a risk focus sidelines social considerations in early decisions for Australian infrastructure projects," SocArXiv 6n9qy, Center for Open Science.