Report NEP-ACC-2024-04-08

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:

• Höfmann, Michelle & Pott, Christiane & Quick, Reiner, 2023. "The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 137703, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Reichelstein, Stefan, 2023. "Carbon emission statements: Balance sheets and flow statements," ZEW Discussion Papers 23-065, ZEW - Leibniz Centre for European Economic Research.
• C. Welter-Medee & S.Quantin, 2023. "Estimate of hidden activity for the 2020 benchmark revision of national accounts," Documents de Travail de l'Insee - INSEE Working Papers 2023-18, Institut National de la Statistique et des Etudes Economiques.
• Siahaan, Fernando & Amberger, Harald & Sureth, Caren, 2023. "Turnover-based corporate income taxation and corporate risk-taking," arqus Discussion Papers in Quantitative Tax Research 281, arqus - Arbeitskreis Quantitative Steuerlehre.
• Mr. Shafik Hebous & Mr. Alexander D Klemm & Geerten Michielse & Ms. Carolina Osorio-Buitron, 2024. "How to Tax Wealth," IMF Fiscal Affairs Department 2024/001, International Monetary Fund.
• Banga, Karishma & Beyleveld, Alexander, 2024. "Are Trade Rules Undermining Taxation of the Digital Economy in Africa?," Working Papers 18264, Institute of Development Studies, International Centre for Tax and Development.
• Mariona Mas-Montserrat & Céline Colin & Bert Brys, 2024. "The design of presumptive tax regimes in selected countries," OECD Taxation Working Papers 69, OECD Publishing.
• Amaury Grimand, 2022. "The paradoxes of CSR instrumentation: making CSR a lever for organizational learning," Post-Print hal-04472523, HAL.