Report NEP-ACC-2019-10-14

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:

• David Masclet & Claude Montmarquette & Nathalie Viennot-Briot, 2019. "Can Whistleblower Programs Reduce Tax Evasion? Experimental Evidence," Post-Print halshs-02301968, HAL.
• Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
• Zhengyang Jiang, 2019. "US Fiscal Cycle and the Dollar," 2019 Meeting Papers 667, Society for Economic Dynamics.
• Bührle, Anna Theresa & Spengel, Christoph, 2019. "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers 19-037, ZEW - Leibniz Centre for European Economic Research.
• Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
• Pflueger, Dane & Palermo, Tommaso & Martinez, Daniel, 2019. "Thinking infrastructure and the organization of markets: the creation of a legal market for cannabis in Colorado," LSE Research Online Documents on Economics 91412, London School of Economics and Political Science, LSE Library.
• Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
• Megan Carroll & David Torregrosa, 2019. "A Summary of Selected CBO Reports on Cash and Accrual Budgeting: Working Paper 2019-09," Working Papers 55672, Congressional Budget Office.
• Michael Bleaney & Mo Tian, 2019. "Net foreign assets and current account balances," Discussion Papers 2019/06, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
• Ivan Marinovic & Martin Szydlowski, 2019. "Monitor Reputation and Transparency," 2019 Meeting Papers 125, Society for Economic Dynamics.
• XU Peng & TAKAHASHI Hidetomo & TANAKA Wataru, 2019. "Outside Directors (Auditors) Affiliated through Interlocking Shareholding and Firm Value (Japanese)," Discussion Papers (Japanese) 19050, Research Institute of Economy, Trade and Industry (RIETI).