Report NEP-ACC-2018-12-24

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo 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:

• Mohammad Abdolmohammadi & Steven DeSimone & Tien Shih Hsieh & Zhihong Wang, 2017, "Factors Associated with Internal Audit Function Involvement with XBRL Implementation in Public Companies: An International Study," Working Papers, College of the Holy Cross, Department of Economics, number 1708, Dec.
• Ayachi, Ghoufrane, 2018, "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
  [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper, University Library of Munich, Germany, number 90039, Nov.
• Leuz, Christian, 2018, "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series, Center for Financial Studies (CFS), number 611.
• Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
• FISCALIS Tax Gap Project Group, 2018, "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 73, Nov.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018, "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series, Center for Financial Studies (CFS), number 608.
• Yohei KOBAYASHI & Motohiro SATO & Masaaki SUZUKI, 2018, "Empirical Studies on Effect of Property Tax on Capital Investment (Japanese)," Discussion Papers (Japanese), Research Institute of Economy, Trade and Industry (RIETI), number 18031, Nov.
• Marc Hinterschweiger & Tobias Neumann & Victoria Saporta, 2018, "Risk sensitivity and risk shifting in banking regulation," Bank of England Financial Stability Papers, Bank of England, number 44, Jul.
• Edwards, Alexander & Todtenhaupt, Maximilian, 2018, "Capital gains taxation and funding for start-ups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-046.
• V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2018, "Optimal Capital Taxation Revisited," Staff Report, Federal Reserve Bank of Minneapolis, number 571, Sep, DOI: 10.21034/sr.571.
• Item repec:imf:imfwpa:18/246 is not listed on IDEAS anymore

• Liu, Yi & Matsumura, Toshihiro & Zeng, Chenhang, 2018, "The Relationship between Privatization and Corporate Taxation Policies," MPRA Paper, University Library of Munich, Germany, number 89784, Aug, revised Oct 2018.
• Item repec:cbi:fsnote:09/18 is not listed on IDEAS anymore