Report NEP-ACC-2018-03-26

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.

Subscribe to this report: email, RSS, or Mastodon, or Bluesky.

Other reports in NEP-ACC

The following items were announced in this report:

• Ayoki, Milton, 2017. "The reform of the tax system in Swaziland," MPRA Paper 84739, University Library of Munich, Germany.
• James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
• António Afonso & Florence Huart & João Tovar Jalles & Piotr Stanek, 2018. "Twin Deficits Revisited: a role for fiscal institutions?," Working Papers REM 2018/31, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• J. Christopher Westland, 2018. "The Information Content of Sarbanes-Oxley in Predicting Security Breaches," Papers 1802.10001, arXiv.org.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017. "A glimpse of positive accounting theory (PAT)," MPRA Paper 83665, University Library of Munich, Germany.
• Kari, Seppo, 2017. "The effects of tax-deductible reserves on investment incentives," Working Papers 93, VATT Institute for Economic Research.
• Karmawan, Mr & Yanuar, Dony, 2018. "Contribution Linkage and Role of Village Apparatus in Village Finance Management to Achieve Accountability of Village Revenue Expenditure Budget," MPRA Paper 84686, University Library of Munich, Germany.
• Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
• Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.