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Accounting and Auditing
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Posts: 10
Followers: 1
Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital
https://d.repec.org/n?u=RePEc:dar:wpaper:145876&r=&r=acc
Published: June 11, 2024 00:00
There is an ongoing debate among regulators and researchers about concerns that the provision of non‐audit services (NAS) to audit clients may impair audit quality by reduced independence. In this context, there can be different perspectives on audit…
Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach
https://d.repec.org/n?u=RePEc:dar:wpaper:145780&r=&r=acc
Published: June 10, 2024 00:00
In some countries, a sizable fraction of savings is derived from corporate savings. Although larger, traded corporations are often co-owned by foreign portfolio investors, current international accounting standards allocate all corporate savings to the…
Can Tax Reforms Shape Food Consumption? An Investigation of the Impact of the Brazilian IVA
https://d.repec.org/n?u=RePEc:spa:wpaper:2024wpecon17&r=&r=acc
Published: June 7, 2024 00:00
The need for a tax reform in Brazil stems from the country's complex tax system, which has contributed to decreased productivity and hindered investments. The Brazilian Tax Reform, approved in December 2023, introduces a Value-Added Tax (VAT) system…
Problems of creating and operating an accounting system in Kyrgyz Republic in accordance with the requirements of international financial reporting standards.
https://d.repec.org/n?u=RePEc:pra:mprapa:121053&r=&r=acc
Published: May 6, 2024 00:00
Abstract: The transition to International Financial Reporting Standards (IFRS) will enable Kyrgyz Republic to strengthen investor confidence by increasing transparency, comparability, understandability, and reliability of financial reporting and will…
Relative performance evaluation and strategic peer-harming disclosures
http://d.repec.org/n?u=RePEc:ehl:lserod:122509&r=&r=acc
Published: May 2, 2024 00:00
Many firms use relative stock performance to evaluate and incentivize their CEOs. We document that such firms routinely disclose information that harms their peers' stock prices, and sometimes explicitly mention the harmed peers, by name, in these…
Increasing the impact of supreme audit institutions through external engagement: Compendium of European experiences with developing effective relationships between SAIs and non-governmental stakeholders
http://d.repec.org/n?u=RePEc:oec:govaac:69-en&r=acc
Published: April 29, 2024 00:00
Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. SAIs have an interest in strongly engaging with…
Designing a Progressive VAT
http://d.repec.org/n?u=RePEc:imf:imfwpa:2024/078&r=acc
Published: April 5, 2024 00:00
This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of…
Model-based financial regulations impair the transition to net-zero carbon emissions
http://d.repec.org/n?u=RePEc:ehl:lserod:122630&r=acc
Published: April 2, 2024 00:00
Investments via the financial system are essential for fostering the green transition. However, the role of existing financial regulations in influencing investment decisions is understudied. Here we analyse data from the European Banking Authority to show…
Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector
http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr232&r=acc
Published: March 31, 2024 00:00
" Objective - This research aimed to explore the causal relationships among performance indicators in the Balanced Scorecard framework of the Indonesia Public Sector. Methodology/Technique - Quantitative and path analysis were used to collect and analyze…
The DSK-SFC stock-flow consistent agent-based integrated assessment model
http://d.repec.org/n?u=RePEc:ssa:lemwps:2024/09&r=acc
Published: March 25, 2024 00:00
We present an updated, stock-flow consistent version of the 'Dystopian Schumpeter meeting Keynes' agent-based integrated assessment model. By embedding the model in a fully specified accounting system, all balance sheet items and financial flows can be…