Report NEP-ACC-2025-09-08

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:

• Cetin, Furkan, 2025. "The real effects of accounting on innovation: evidence from ASC 606," LSE Research Online Documents on Economics 129274, London School of Economics and Political Science, LSE Library.
• OLAOYE Festus Oladipupo, 0000. "Audit Independence And Effectiveness Of Internal Control Systems In The Public Sector In Nigeria," Proceedings of Economics and Finance Conferences 15116626, International Institute of Social and Economic Sciences.
• Mr. Ruud de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," IMF Working Papers 2025/165, International Monetary Fund.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025. "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series 12062, CESifo.