Report NEP-ACC-2023-07-17

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.

Subscribe to this report: email, RSS, or Mastodon, or Bluesky.

Other reports in NEP-ACC

The following items were announced in this report:

• Aulia, Rizki Luthfi & Agatha, Meiyola Krisma & , Nurfadilah & Najmuddien, Fiqri, 2023. "Audit Sistem Informasi Akuntansi Penerimaan Uang Pada Perusahaan Dagang Furniture," OSF Preprints zqvxh, Center for Open Science.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
• Goldbach, Stefan & Harms, Philipp & Jochem, Axel & Nitsch, Volker & Weichenrieder, Alfons J., 2023. "Retained earnings and foreign portfolio ownership: Implications for the current account debate," SAFE Working Paper Series 389, Leibniz Institute for Financial Research SAFE.
• International Monetary Fund, 2023. "Belize: Technical Assistance Report-Transition to Accrual Accounting," IMF Staff Country Reports 2023/203, International Monetary Fund.
• Sebastian Castillo, 2022. "Tax Policy Design in a Hierarchical Model with Occupational Decisions," Working Papers 2, Finnish Centre of Excellence in Tax Systems Research.
• Hidayatullah, Mokhamad Alfiyan, 2023. "The Thin Line between Sustainability and Deception: Understanding the Correlation between Green Management and Financial Accounting Fraud," OSF Preprints 74wcq, Center for Open Science.
• Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.
• Colangelo, Antonio & Pérez, Asier Cornejo & Liberati, Danilo & Nuzzo, Giorgio & Caloca, Antonio Rodríguez, 2023. "Reporting and derivation of data on financial transactions related to banks’ securities holdings," Statistics Paper Series 44, European Central Bank.