Report NEP-ACC-2025-03-10

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:

• Quick, Reiner & Pappert, Nicolas, 2024. "The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 153175, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Giulia Aliprandi & Kane Borders, 2024. "Advancing Corporate Tax Transparency," PSE-Ecole d'économie de Paris (Postprint) halshs-04947447, HAL.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025. "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research 288, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gabriel Zucman, 2024. "A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals," PSE-Ecole d'économie de Paris (Postprint) halshs-04947409, HAL.
• Osaid Alshamleh & Glenn P. Jenkins & Mikhail Miklyaev, "undated". "The Estimation Of Excise Tax Revenues And Their Incidence Across The Households In Ethiopia," Development Discussion Papers 2025-06, JDI Executive Programs.
• Herbst, Tobias & Roling, Christoph, 2024. "A top-down loan-level stress test for banks' corporate credit risk: Application to risks from commercial real estate markets," Technical Papers 09/2024, Deutsche Bundesbank.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025. "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers 2025-05, JDI Executive Programs.
• Thomas,Alastair Geoffrey Arthur, 2024. "VAT Rate Structures in Theory and Practice," Policy Research Working Paper Series 10677, The World Bank.
• Quick, Reiner & Toledano, D. Sánchez & Toledano, J. S., 2024. "Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 153174, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).