Report NEP-ACC-2025-03-17

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.

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Other reports in NEP-ACC

The following items were announced in this report:

• Amra Gadžo & Mirza Suljić & Adisa Jusufović & Slađana Filipović & Erna Suljić, 2025. "Data mining approach in detecting inaccurate financial statements in government-owned enterprises," Post-Print hal-04929522, HAL.
• Dinerstein,Marcos & Patino Pena,Fausto Andres, 2023. "Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity," Policy Research Working Paper Series 10394, The World Bank.
• Othman Gaga & Said Karam & Nasredine Fathelkhir, 2025. "Corporate governance and financial reporting quality in Morocco: An empirical analysis of conditional conservatism [Gouvernance d'entreprise et qualité du reporting financier au Maroc : une analyse," Post-Print hal-04968743, HAL.
• Kastoryano, Stephen, 2025. "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers 17722, Institute of Labor Economics (IZA).
• Keen,Michael & Liu,Li-Gang & Pallan,Hayley Marie, 2023. "International Tax Spillovers and Tangible Investment, with Implications for the GlobalMinimum Tax," Policy Research Working Paper Series 10427, The World Bank.
• Giulia Aliprandi, 2024. "Australian Public CbCR: filling the gaps?," Post-Print halshs-04940979, HAL.
• Shiqi Wang & Zhibo Zhang & Libing Fang & Cam-Tu Nguyen & Wenzhon Li, 2025. "Corporate Fraud Detection in Rich-yet-Noisy Financial Graph," Papers 2502.19305, arXiv.org.