Report NEP-ACC-2025-05-05

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:

• Ives, Matthew & Beinhocker, Eric & Gasparini, Matteo & Fry, Sophie & Carr, Ben, 2023. "Are financial regulations impairing the transition to net zero?," INET Oxford Working Papers 2023-11, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford.
• Beth Hammack, 2025. "The Federal Reserve’s Balance Sheet: Some Major League Questions," Speech 99903, Federal Reserve Bank of Cleveland.
• Sebastiaan Pompe & Miss Alice F French & Martin Aldcroft & Camilla Fredriksen, 2025. "“Checking the Receipts” Audits of Emergency Finance: A preliminary analysis of the implementation of the Letter of Intent commitment on audits in 50 countries," IMF Working Papers 2025/075, International Monetary Fund.
• Gregory Heem & Luc Marco, 2025. "Louis Rachou et René Georges-Étienne, Code des comptables, 3e édition, réédition commentée par G. Heem et L. Marco," Post-Print hal-05011444, HAL.
• Richard Winter & Jan Zental, 2025. "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series 11687, CESifo.