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. 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:

• Tomáš Boukal & Petr JanskyÌ & Miroslav PalanskyÌ, 2025. "Global Minimum Tax and Profit Shifting," Working Papers 025, EU Tax Observatory.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024. "Profit Shifting and International Tax Reforms," Working Papers 011, EU Tax Observatory.
• Zineb Khaless, 2025. "Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework," Post-Print hal-05052796, HAL.
• Cardinaels, Eddy & Künneke, Judith, 2025. "Audit 2.0: Is the profession ready for a future with AI?," Other publications TiSEM 612b506a-1d8c-40bb-9e61-9, Tilburg University, School of Economics and Management.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023. "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers 020, EU Tax Observatory.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025. "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series 11962, CESifo.
• Sarah Clifford & Jakob Miethe & Camille Semelet, 2025. "The Distribution of Profit Shifting," CESifo Working Paper Series 11975, CESifo.
• Mori, Misato, 2025. "Transforming Financial Intelligence: How AI Reshapes Document Analysis and Compliance Workflows," OSF Preprints g7p8t_v1, Center for Open Science.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025. "Global evidence on profit shifting within firms and across time," Working Paper Series 3071, European Central Bank.
• 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 11967, CESifo.
• Ozili, Peterson K, 2025. "Artificial intelligence application and research in accounting, finance, economics, business, and management," MPRA Paper 125036, University Library of Munich, Germany.
• Jong Woo Kang & Lovely Tolin, 2025. "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series 790, Asian Development Bank.
• d'Avernas, Adrien & Vandeweyer, Quentin & Petersen, Damon, 2025. "The central bank’s balance sheet and treasury market disruptions," Working Paper Series 3066, European Central Bank.
• 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 17983, Institute of Labor Economics (IZA).