Report NEP-ACC-2021-05-03

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:

• Valerio Della Corte & Claire Giordano, 2021. "Methodological issues in the estimation of current account imbalances," Questioni di Economia e Finanza (Occasional Papers) 617, Bank of Italy, Economic Research and International Relations Area.
• Didier Fass & Stéphanie Thiéry, 2020. "Cybersecurity risks and situation awareness: Audit committees' appraisal," Post-Print hal-03198562, HAL.
• Yousefi, Kowsar & Vesal, Mohammad, 2021. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," MPRA Paper 107377, University Library of Munich, Germany.
• Utz Weitzel & Michael Kirchler, 2021. "The Banker's Oath And Financial Advice," Tinbergen Institute Discussion Papers 21-032/IV, Tinbergen Institute.
• Maximiliano Lauletta & Martín A. Rossi & Christian A. Ruzzier, 2020. "Audits and the Quality of Government," Asociación Argentina de Economía Política: Working Papers 4404, Asociación Argentina de Economía Política.
• Hindriks, Jean & Nishimura, Yukihiro, 2020. "Taxing Multinationals: The Scope for Enforcement Cooperation," LIDAM Discussion Papers CORE 2020037, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Catherine Balfe & Patrick Button & Mary Penn & David Schwegman, 2021. "Infrequent Identity Signals and Detection Risks in Audit Correspondence Studies," NBER Working Papers 28718, National Bureau of Economic Research, Inc.