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Report NEP-ACC-2021-08-30
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.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-ACC
The following items were announced in this report:
- Safae Ed-Douadi & Chafik Bakour, 2021, "Internal Audit Effectiveness in the Moroccan Public Sector: An Theoretical Approach
[Efficacité d'audit interne dans le secteur public marocain : proposition d'approche théorique]," Post-Print, HAL, number hal-03312856, DOI: 10.5281/zenodo.5112205. - Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021, "Collecting the tax deficit of multinational companies simulations for the European Union," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03323095, Jul.
- Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021, "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 264.
- Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.
- Farzana Afridi, & Sourav Bhattacharya, & Amrita Dhillon, & Eilon Solan,, 2021, "Electoral Competition, Accountability and Corruption:Theory and Evidence from India," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 569.
- Dominique Desbois, 2021, "Valérie Charolles. Liberalismus Versus Kapitalismus
[Valérie Charolles. Liberalism Versus Capitalism]," Post-Print, HAL, number hal-03188316, Apr. - Andreas Thiemann, 2021, "Cryptocurrencies: An empirical view from a Tax Perspective," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-12, Aug.
- Mr. John D Brondolo, 2021, "Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods," IMF Technical Notes and Manuals, International Monetary Fund, number 2021/004, May.
- Ozili, Peterson Kitakogelu & Adamu, Ahmed, 2021, "Does financial inclusion reduce non-performing loans and loan loss provisions?," MPRA Paper, University Library of Munich, Germany, number 109321, Aug.