Report NEP-ACC-2016-09-18

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:

• Khoufi Nouha & Habib Affes, 2016. "Les déterminants du délai d’audit et ses implications en termes de fiabilité et de pertinence de l’information financière: un essai de validation dans le contexte français," Post-Print hal-01319297, HAL.
• Schnitzer, Monika & Hines, James & Gumpert, Anna, 2016. "Multinational firms and tax havens," CEPR Discussion Papers 11495, C.E.P.R. Discussion Papers.
• Seiichiro Mozumi, 2016. "Tax Cuts, Tax Expenditures, and Comprehensive Tax Reform: Federal Income Tax Reform in the United States, 1961-1986," Keio-IES Discussion Paper Series 2016-021, Institute for Economics Studies, Keio University.
• Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov, 2016. "Pension Saving Responses to Anticipated Tax Changes: Evidence from Monthly Pension Contribution Records," EPRU Working Paper Series 1603, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
• Derek Kellenberg & Arik Levinson, 2016. "Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards," NBER Working Papers 22593, National Bureau of Economic Research, Inc.
• Benjamin Balsmeier & Steven Vanhaverbeke, 2016. "International financial reporting standards and private firms’ access to bank loans," Working Papers of Department of Management, Strategy and Innovation, Leuven 548316, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.