Report NEP-ACC-2021-10-04

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:

• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
• Roth, Steve, 2021. "Why the Flow of Funds Don’t Explain the Flow of Funds: Sectoral Balances, Balance Sheets, and the Accumulation Fallacy," MPRA Paper 109976, University Library of Munich, Germany.
• Juliane Beganau & Saki Bigio & Jeremy Majerovitz & Matias Vieyra, 2021. "A Q-Theory of Banks," Staff Working Papers 21-44, Bank of Canada.
• Maximiliano Lauletta & Martín Rossi & Christian Ruzzier, 2021. "Playing Whac-A-Mole in the Fight against Corruption: Evidence from Random Audits in Brazil," Working Papers 157, Universidad de San Andres, Departamento de Economia, revised Sep 2021.
• Alessandro Ferracci & Giulio Cimini, 2021. "Systemic risk in interbank networks: disentangling balance sheets and network effects," Papers 2109.14360, arXiv.org, revised Sep 2022.
• Rui Pedro Brito & Pedro Alarcão Judice, 2021. "Efficient credit portfolios under IFRS 9," CeBER Working Papers 2021-07, Centre for Business and Economics Research (CeBER), University of Coimbra.
• International Monetary Fund, 2021. "Republic of Tajikistan: Selected Issues," IMF Staff Country Reports 2021/201, International Monetary Fund.
• Thor O. Thoresen & Marius A. K. Ring & Odd E. Nygård & Jon Epland, 2021. "A wealth tax at work," Discussion Papers 960, Statistics Norway, Research Department.
• Peña, Guillermo, 2021. "Leisure as a complement of banking: Taxing financial services for reducing leisure time?," MPRA Paper 109942, University Library of Munich, Germany.
• Torregrosa Hetland, Sara & Sabaté, Oriol, 2021. "Income Taxes and Redistribution in the Early Twentieth Century," Lund Papers in Economic History 224, Lund University, Department of Economic History, revised 05 Sep 2022.
• Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
• Torregrosa Hetland, Sara & Sabaté, Oriol, 2021. "Methodological Notes for “Income Taxes and Redistribution in the Early Twentieth Century” and “Income Tax Progressivity and Inflation during the World Wars”," Lund Papers in Economic History 223, Lund University, Department of Economic History, revised 05 Sep 2022.
• pablo Marmissolle & Henry Willebald, 2021. "Estimación del Valor Agregado Bruto de la Administración Pública en Uruguay (1870 - 2017)," Documentos de Trabajo (working papers) 21-20, Instituto de Economía - IECON.
• International Monetary Fund, 2021. "Republic of Tajikistan: 2013 Article IV Consultation-Press Release and Staff Report," IMF Staff Country Reports 2021/195, International Monetary Fund.