Report NEP-ACC-2025-08-18

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:

• Mrs. Sage De Clerck & Joseph Cavanagh & Mariano D'Amore, 2025. "Accounting and Fiscal Reporting in EU Countries," IMF Working Papers 2025/148, International Monetary Fund.
• Tingyu Yuan & Xi Zhang & Xuanjing Chen, 2025. "Machine Learning based Enterprise Financial Audit Framework and High Risk Identification," Papers 2507.06266, arXiv.org.
• Blaufus, Kay & Bock, Julian & Peuthert, Benjamin, 2025. "What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship," arqus Discussion Papers in Quantitative Tax Research 296, arqus - Arbeitskreis Quantitative Steuerlehre.
• Shigeo Morita & Yukihiro Nishimura, 2025. "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business 25-02-Rev2., Osaka University, Graduate School of Economics, revised Jul 2025.
• Yukihiro Nishimura, 2025. "Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets," Discussion Papers in Economics and Business 25-06, Osaka University, Graduate School of Economics.
• Marius Protte & Behnud Mir Djawadi, 2025. "Human vs. Algorithmic Auditors: The Impact of Entity Type and Ambiguity on Human Dishonesty," Papers 2507.15439, arXiv.org.