Report NEP-ACC-2021-04-05

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.

Other reports in NEP-ACC

The following items were announced in this report:

• John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers 28542, National Bureau of Economic Research, Inc.
• Kutha, Ngakan Made & Susan, Marcellia & Institute of Research, Asian, 2021. "Institutional Ownership, External Auditor Reputation, Financial Leverage, and Earnings Management," OSF Preprints a6nye, Center for Open Science.
• Mr. Shafik Hebous & Mr. Alexander D Klemm & Yuou Wu, 2021. "How Does Profit Shifting Affect the Balance of Payments?," IMF Working Papers 2021/041, International Monetary Fund.
• Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
• Akrimi, Nesrine, 2021. "The Relationship Between Work Pressures and Audit Performance in Tunisia," OSF Preprints q682z, Center for Open Science.
• Георгиева, Даниела, 2020. "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия [On some issues regarding," MPRA Paper 106717, University Library of Munich, Germany, revised 2020.
• Arda, Devid Putra, 2021. "Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable," OSF Preprints bm6vk, Center for Open Science.