Printed from https://ideas.repec.org/n/nep-acc/2025-08-18.html
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. 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:
- Mrs. Sage De Clerck & Joseph Cavanagh & Mariano D'Amore, 2025, "Accounting and Fiscal Reporting in EU Countries," IMF Working Papers, International Monetary Fund, number 2025/148, Jul.
- Tingyu Yuan & Xi Zhang & Xuanjing Chen, 2025, "Machine Learning based Enterprise Financial Audit Framework and High Risk Identification," Papers, arXiv.org, number 2507.06266, Jul.
- 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, arqus - Arbeitskreis Quantitative Steuerlehre, number 296.
- 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, Osaka University, Graduate School of Economics, number 25-02-Rev2., Feb, 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, Osaka University, Graduate School of Economics, number 25-06, Jul.
- Marius Protte & Behnud Mir Djawadi, 2025, "Human vs. Algorithmic Auditors: The Impact of Entity Type and Ambiguity on Human Dishonesty," Papers, arXiv.org, number 2507.15439, Jul.