Report NEP-ACC-2025-03-03

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:

• Derks, Koen & Mensink, Lotte & Smid, Wiert & de swart, jacques & wetzels, ruud, 2025. "Practical Benefits of Discounting Historical Audit Samples using Normalized Power Priors," OSF Preprints 56wpj_v1, Center for Open Science.
• Astudillo-Estévez, Pablo & Bacilieri, Andrea, 2023. "Reconstructing firm-level input-output networks from partial information," INET Oxford Working Papers 2023-05, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, revised Jan 2025.
• Pinto, David Pineda & Bermúdez,Jose Carlo & Thiago De Gouvea Scot de Arruda, 2024. "VAT Refunds and Firms’ Performance : Evidence from a Withholding Reform in Honduras," Policy Research Working Paper Series 10996, The World Bank.
• KOUAKOU, Thiédjé Gaudens-Omer, 2025. "The effects of Basel III on the intermediation and market activities of WAEMU banks," MPRA Paper 123515, University Library of Munich, Germany.
• Jesús López-Rodríguez & Diego Martínez-López & Brais Pociña-Sánchez, 2025. "Searching for thresholds in local corporate taxation: How do agglomeration economies affect?," Working Papers 2025-02, FEDEA.
• Picciotto, Sol, 2025. "Toward unitary taxation of MNEs," Columbia FDI Perspectives 400, Columbia University, Columbia Center on Sustainable Investment (CCSI).
• Yarygina, Anastasiya & Iketani, Eduardo & Martínez, André & Tiburcio, Ernesto, 2025. "Massive Regularization for Effective Tax Payment: Evidence from Brazil," IDB Publications (Working Papers) 13975, Inter-American Development Bank.
• Antonacci,Paulo & Muhammad Khudadad Chattha, 2024. "Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia," Policy Research Working Paper Series 10901, The World Bank.
• Yisong Chen & Chuqing Zhao & Yixin Xu & Chuanhao Nie, 2025. "Year-over-Year Developments in Financial Fraud Detection via Deep Learning: A Systematic Literature Review," Papers 2502.00201, arXiv.org.
• O'Connor, Ruth & Sanchez, Emerson & Bice, Sara & Jones, Kirsty & Henderson, Hayley, 2025. "Avoiding harm or creating benefit? How a risk focus sidelines social considerations in early decisions for Australian infrastructure projects," SocArXiv 6n9qy_v1, Center for Open Science.