Report NEP-ACC-2021-08-30

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:

• Safae Ed-Douadi & Chafik Bakour, 2021. "Internal Audit Effectiveness in the Moroccan Public Sector: An Theoretical Approach [Efficacité d'audit interne dans le secteur public marocain : proposition d'approche théorique]," Post-Print hal-03312856, HAL.
• Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Collecting the tax deficit of multinational companies simulations for the European Union," PSE-Ecole d'économie de Paris (Postprint) halshs-03323095, HAL.
• Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021. "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research 264, arqus - Arbeitskreis Quantitative Steuerlehre.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
• Farzana Afridi, & Sourav Bhattacharya, & Amrita Dhillon, & Eilon Solan,, 2021. "Electoral Competition, Accountability and Corruption:Theory and Evidence from India," CAGE Online Working Paper Series 569, Competitive Advantage in the Global Economy (CAGE).
• Dominique Desbois, 2021. "Valérie Charolles. Liberalismus Versus Kapitalismus [Valérie Charolles. Liberalism Versus Capitalism]," Post-Print hal-03188316, HAL.
• Andreas Thiemann, 2021. "Cryptocurrencies: An empirical view from a Tax Perspective," JRC Working Papers on Taxation & Structural Reforms 2021-12, Joint Research Centre.
• Mr. John D Brondolo, 2021. "Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods," IMF Technical Notes and Manuals 2021/004, International Monetary Fund.
• Ozili, Peterson Kitakogelu & Adamu, Ahmed, 2021. "Does financial inclusion reduce non-performing loans and loan loss provisions?," MPRA Paper 109321, University Library of Munich, Germany.