Report NEP-ACC-2021-07-19

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:

• Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
• Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
• Nirmala Devi Mohanadas, 2021. "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis," GATR Journals afr197, Global Academy of Training and Research (GATR) Enterprise.
• Sutirtha Bagchi & Libor Dušek, 2021. "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series 50, Villanova School of Business Department of Economics and Statistics.
• Ozili, Peterson K, 2021. "Basel III in Nigeria: making it work," MPRA Paper 108495, University Library of Munich, Germany.
• Josh Lerner & Amit Seru & Nick Short & Yuan Sun, 2021. "Financial Innovation in the 21st Century: Evidence from U.S. Patents," NBER Working Papers 28980, National Bureau of Economic Research, Inc.
• Hamida Adja & Kechad Rabah & Colot Olivier, 2021. "Apport de l’Audit Interne à la Gouvernance des Entreprises : Cas de l’Algérie," Post-Print hal-03258076, HAL.
• Alastair Thomas, 2021. "Reforming the taxation of housing in Israel," OECD Taxation Working Papers 53, OECD Publishing.
• Holmberg, Johan, 2021. "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies 994, Umeå University, Department of Economics.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.
• António Afonso & José Carlos Coelho, 2021. "Current Account Targeting Hypothesis versus Twin Deficit Hypothesis: the EMU experience of Portugal," Working Papers REM 2021/0182, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• Osadchiy, Maksim, 2021. "Vasicek Model Extension. Premature default," MPRA Paper 108687, University Library of Munich, Germany.
• Shan Huang, 2021. "Two Stochastic Control Problems In Capital Structure and Portfolio Choice," Papers 2107.02242, arXiv.org.
• Giorgio Gulino & Federico Masera, 2021. "Contagious Dishonesty: Corruption Scandals and Supermarket Theft," Working Papers 1267, Barcelona School of Economics.