Report NEP-ACC-2018-03-19

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:

• Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
• Hendrian, 2017. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit," GATR Journals jfbr135, Global Academy of Training and Research (GATR) Enterprise.
• Lulus Kurniasih, 2017. "Earnings Management, Corporate Governance and Tax Avoidance: The Case in Indonesia," GATR Journals jfbr137, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management," GATR Journals afr150, Global Academy of Training and Research (GATR) Enterprise.
• Tatiana Cesaroni & Riccardo De Bonis & Luigi Infante, 2017. "Firms� financial surpluses in advanced economies: the role of net foreign direct investments," Questioni di Economia e Finanza (Occasional Papers) 411, Bank of Italy, Economic Research and International Relations Area.
• Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
• Diaz de Sarralde, Santiago & von Haldenwang, Christian & Hentze, Tobias & Monkam, Nara, 2018. "Tax certainty: Proposals for the short term and the long term," Economics Discussion Papers 2018-16, Kiel Institute for the World Economy (IfW Kiel).
• Paulina Sutrisno, 2017. "The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia," GATR Journals afr148, Global Academy of Training and Research (GATR) Enterprise.
• Vidar Christiansen, 2017. "Taxation of Insurance," CESifo Working Paper Series 6830, CESifo.
• Ali Muktiyanto, 2017. "The Effect of Application of Management Accounting To Performance through Strategy," GATR Journals afr146, Global Academy of Training and Research (GATR) Enterprise.
• Castillo-Murciego, Ángela & López Laborda, Julio, 2018. "The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain," Economics Discussion Papers 2018-21, Kiel Institute for the World Economy (IfW Kiel).
• Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
• Christophe J Waerzeggers & Cory Hillier, 2016. "Introducing an Advance Tax Ruling (ATR) Regime," IMF Tax Law Technical Note 16/2, International Monetary Fund.
• Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2018. "Public Tax-Return Disclosure," NBER Working Papers 24318, National Bureau of Economic Research, Inc.
• International Monetary Fund, 2018. "Bosnia and Herzegovina; Technical Assistance Report-Government Finance Statistics," IMF Staff Country Reports 18/50, International Monetary Fund.