Report NEP-ACC-2025-01-27

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:

• Nasredine Fathelkhir & Said Karam & Othman Gaga, 2024. "Do BIG-4 auditors perform a corporate governance role in the Moroccan context? Evidence from accounting and market-based performance measures," Post-Print hal-04803149, HAL.
• Nacer Mahouat & Mehdi Gharrafi & El Idrissi Zineb & Haoudi Wissa & Boumour Rachida & Boualam Abdelaziz & Mehdi Zaim, 2024. "Impact of Cooperation between Internal and External Auditors on Internal Audit Effectiveness in Moroccan Public Companies: Analysis using the Structural Equation Modeling (SEM)," Post-Print hal-04763793, HAL.
• Karim Chana & Chana Karim, 2024. "Deontology and Ethics of the Internal Audit Profession [Deontologie Et Ethique Du Metier D'Audit Interne]," Post-Print hal-04800541, HAL.
• Marleen Willekens & Simon Dekeyser & Lars Van Cutsem & Victor S Zuiddam, 2024. "Audit Firm Differentiation through Intellectual Property as a Means to Soften Price Competition," Working Papers Department of Accountancy, Finance and Insurance (AFI), Leuven 742971, KU Leuven, Faculty of Economics and Business (FEB), Department of Accountancy, Finance and Insurance (AFI), Leuven.
• Yusuf, Raji & Muyiwa E., Dagunduro, 2024. "The Future of Accounting: Efficacy of Big Data on Accountant’s Functions in the Accounting Information Systems," Post-Print hal-04771985, HAL.
• Lars Van Cutsem & Simon Dekeyser & Marleen Willekens, 2024. "Joint Informational Value to Investors of Patent Portfolio Information and Capitalized Development Costs under IFRS," Working Papers Department of Accountancy, Finance and Insurance (AFI), Leuven 742966, KU Leuven, Faculty of Economics and Business (FEB), Department of Accountancy, Finance and Insurance (AFI), Leuven.
• Mengming Michael Dong & Theophanis C. Stratopoulos & Victor Xiaoqi Wang, 2024. "A Scoping Review of ChatGPT Research in Accounting and Finance," Papers 2412.05731, arXiv.org.
• Nicolas Antheaume & P de Clarens, 2024. "Intangible assets: how to compute an EBITDA ratio in order to value non-listed companies ? [Actifs immatériels : comment calculer un ratio d’EBITDA pour valoriser les entreprises non cotées ?]," Post-Print hal-04824001, HAL.
• Mohamed Hanafi, 2024. "Factual Management In Judgment Before The Algerian Court Of Auditors And The French Financial Jurisdictions [La Gestion De Fait En Jugement Devant La Cour Des Comptes Algerienne Et Les Juridictions," Post-Print hal-04803734, HAL.