Report NEP-ACC-2021-06-21

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:

• Luca Fumarco & S. Michael Gaddis & Iain Snoddy, 2021. "Winmail3: An automated email package with an application to correspondence audit tests," Working Papers 2110, Tulane University, Department of Economics.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
• FUKAO Kyoji & KIM YoungGak & KWON Hyeog Ug & IKEUCHI Kenta, 2021. "The Determinants of Investment in Tangible Fixed Capital in Japan: Evidence from Firm Level (Japanese)," Discussion Papers (Japanese) 21014, Research Institute of Economy, Trade and Industry (RIETI).
• OKOSHI Hirofumi, 2021. "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers 21038, Research Institute of Economy, Trade and Industry (RIETI).
• MIYAGAWA Tsutomu & ISHIKAWA Takayuki, 2021. "Declining Capital Formation in Japan and the Role of Intangibles—Empirical Studies using Industry-level Data (Japanese)," Discussion Papers (Japanese) 21020, Research Institute of Economy, Trade and Industry (RIETI).