Report NEP-ACC-2018-06-25

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:

• Engelbert Stockhammer & Collin Constantine & Severin Reissl, 2016. "Explaining the Euro crisis: Current account imbalances, credit booms and economic policy in different economic paradigms," Working Papers 1617, Post Keynesian Economics Society (PKES).
• Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2018. "Tax Evasion on a Social Network," IZA Discussion Papers 11535, Institute of Labor Economics (IZA).
• Alexander Guschanski & Engelbert Stockhammer, 2017. "Are current accounts driven by competitiveness or asset prices? A synthetic model and an empirical test," Working Papers 1716, Post Keynesian Economics Society (PKES).
• Diller, Markus & Lorenz, Johannes, 2017. "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-29-17, University of Passau, Faculty of Business and Economics.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
• Hebert, Benjamin & Davila, Eduardo, 2017. "Optimal Corporate Taxation under Financial Frictions," Research Papers repec:ecl:stabus:3594, Stanford University, Graduate School of Business.
• International Monetary Fund, 2018. "Costa Rica; Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax," IMF Staff Country Reports 18/124, International Monetary Fund.
• Mantovani, Daniela, 2018. "Comparing redistributive efficiency of tax-benefit systems in Europe," EUROMOD Working Papers EM12/18, EUROMOD at the Institute for Social and Economic Research.
• Masahiro Fujimoto, 2018. "The Theoretical Price of a Share-Based Payment with Performance Conditions and Implications for the Current Accounting Standards," Papers 1806.05401, arXiv.org.