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Report NEP-ACC-2025-07-21
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:
- Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, EU Tax Observatory, number 025, Jan.
- Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, EU Tax Observatory, number 011, Dec.
- Zineb Khaless, 2025, "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," Post-Print, HAL, number hal-05052796, Apr, DOI: 10.5281/zenodo.15306836.
- Cardinaels, Eddy & Künneke, Judith, 2025, "Audit 2.0: Is the profession ready for a future with AI?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 612b506a-1d8c-40bb-9e61-9.
- Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, EU Tax Observatory, number 020, Dec.
- Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series, CESifo, number 11962.
- Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," CESifo Working Paper Series, CESifo, number 11975.
- Mori, Misato, 2025, "Transforming Financial Intelligence: How AI Reshapes Document Analysis and Compliance Workflows," OSF Preprints, Center for Open Science, number g7p8t_v1, Jun, DOI: 10.31219/osf.io/g7p8t_v1.
- Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
- Rabah Arezki & Frederick van der Ploeg & Gregoire Rota-Graziosi & Văn Đạo Lê & Rick van der Ploeg, 2025, "The VAT Paradox in Resource Dependent Economies," CESifo Working Paper Series, CESifo, number 11967.
- Ozili, Peterson K, 2025, "Artificial intelligence application and research in accounting, finance, economics, business, and management," MPRA Paper, University Library of Munich, Germany, number 125036.
- Jong Woo Kang & Lovely Tolin, 2025, "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series, Asian Development Bank, number 790, Jul.
- d'Avernas, Adrien & Vandeweyer, Quentin & Petersen, Damon, 2025, "The central bank’s balance sheet and treasury market disruptions," Working Paper Series, European Central Bank, number 3066, Jul.
- Winter, Richard & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes, 2025, "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms," IZA Discussion Papers, IZA Network @ LISER, number 17983, Jul.