Report NEP-ACC-2017-09-10

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:

• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
• Emmanuel Okamba, 2017. "Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la "partie double"," Post-Print hal-01534471, HAL.
• Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
• DOI Takero, 2017. "Corporate Tax Reform and Tax Incidence in Japan (Japanese)," Discussion Papers (Japanese) 17051, Research Institute of Economy, Trade and Industry (RIETI).
• Ahmed Atef Oussii & Neila Taktak Boulila, 2017. "L’impact des interactions formelles et informelles entre la fonction d’audit interne et le comité d’audit sur la mise en œuvre des recommandations du rapport d’audit interne," Post-Print hal-01574315, HAL.
• Oguzhan Akgun & David Bartolini & Boris Cournède, 2017. "The capacity of governments to raise taxes," OECD Economics Department Working Papers 1407, OECD Publishing.
• Anna Milanez, 2017. "Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation," OECD Taxation Working Papers 32, OECD Publishing.
• Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2017. "A pragmatist approach of audit practices : safety demonstration and safety assessment through technical dialogue," Post-Print hal-01558978, HAL.