Report NEP-ACC-2018-04-02

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:

• Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
• Serhan Cevik & Fedor Miryugin, 2018. "Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries," IMF Working Papers 18/34, International Monetary Fund.
• Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017. "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers 597, Universidade do Porto, Faculdade de Economia do Porto.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017. "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series 22017, University of Warsaw, Faculty of Management.
• Bernd Genser, 2018. "A Viable International Tax-Order for Cross-Border Pensions," Working Paper Series of the Department of Economics, University of Konstanz 2018-02, Department of Economics, University of Konstanz.
• Agustina Chandra, 2018. "Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management," GATR Journals afr156, Global Academy of Training and Research (GATR) Enterprise.
• Yefni, 2018. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals afr157, Global Academy of Training and Research (GATR) Enterprise.
• Arif Lukman Santoso, 2018. "Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships," GATR Journals jmmr179, Global Academy of Training and Research (GATR) Enterprise.
• John B. Taylor, 2018. "Alternatives For Reserve Balances And The Fed's Balance Sheet In The Future," Economics Working Papers 18103, Hoover Institution, Stanford University.
• Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018. "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers 12786, C.E.P.R. Discussion Papers.
• Reda Aboutajdine & Pierre Picard, 2018. "Preliminary investigations for better monitoring. Learning in repeated insurance audits," Working Papers hal-01713420, HAL.
• Wolfgang Eggert & Gideon Goerdt & Sebastian Felix Heitzmann, 2018. "Transfer Pricing and Partial Tax Harmonization," CESifo Working Paper Series 6875, CESifo.
• Item repec:efp:wpaper:2016-1 is not listed on IDEAS anymore

• International Monetary Fund, 2017. "How to Strengthen the Management of Government Guarantees," IMF Fiscal Affairs Department 17/01, International Monetary Fund.
• Richard I Allen & Miguel A Alves, 2016. "How to Improve the Financial Oversight of Public Corporations," IMF Fiscal Affairs Department 16/05, International Monetary Fund.
• Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.