Report NEP-ACC-2020-12-07

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:

• International Monetary Fund, 2019. "Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies," IMF Fiscal Affairs Department 2019/002, International Monetary Fund.
• Gemmell, Norman, 2020. "New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour," Working Paper Series 9367, Victoria University of Wellington, Chair in Public Finance.
• Afzali, Haaron & Martikainen, Minna & Oxelheim, Lars & Randoy, Trond, 2020. "On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees," Working Paper Series 1370, Research Institute of Industrial Economics.
• Juliane Begenau & Saki Bigio & Jeremy Majerovitz & Matias Vieyra, 2020. "A Q-Theory Of Banks," Working Papers 171, Peruvian Economic Association.