Report NEP-ACC-2023-06-12

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:

• Ramzi Benkraiem & Ali Uyar & Merve Kilic & Friedrich Schneider, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Post-Print hal-03185090, HAL.
• Viertola, Marika, 2023. "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers 155, VATT Institute for Economic Research.
• Joana Andrade Vicente, 2023. "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM 2023/0274, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• International Monetary Fund, 2023. "Guatemala: Technical Assistance Report-International Taxation Challenges and Options," IMF Staff Country Reports 2023/145, International Monetary Fund.
• Alain Babatoundé & Bart Capéau & Romain Houssa, 2023. "Welfare Effects of Indirect Tax Policies in West Africa," CESifo Working Paper Series 10381, CESifo.
• International Monetary Fund, 2023. "Republic of Kazakhstan: Technical Assistance Report-Government Finance Statistics (October 10-21, 2022)," IMF Staff Country Reports 2023/148, International Monetary Fund.
• Abdelnour Joseph & Aubert Nicolas & Campa Domenico, 2022. "Does employee ownership decrease agency costs? Evidence from French listed companies [L'actionnariat salarié réduit-il les coûts d'agence? Le cas des entreprises françaises cotées]," Post-Print hal-03723164, HAL.