Report NEP-ACC-2025-01-13

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:

• Quick, Reiner & Aschauer, Ewald, 2023. "Implementing shared service centers in Big 4 audit firms: a exploratory study guided by institutional theory," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 150712, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Giulio Caldarelli, 2024. "Cool, But What About Oracles? An Oracle-Based Perspective on Blockchain Integration in the Accounting Field," Papers 2412.20447, arXiv.org, revised Dec 2024.
• Gauch, Kevin, 2024. "Risk Disclosure and Related Assurance Services," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 150929, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• François Vaillancourt, 2024. "Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis," CIRANO Working Papers 2024s-13, CIRANO.