Report NEP-ACC-2025-09-15

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:

• Dyck, Daniel & Kourouxous, Thomas & Lorenz, Johannes, 2025. "An economic analysis of joint tax audits," arqus Discussion Papers in Quantitative Tax Research 305, arqus - Arbeitskreis Quantitative Steuerlehre.
• Yuan, Weipeng & Macve, Richard, 2024. "Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850," LSE Research Online Documents on Economics 121029, London School of Economics and Political Science, LSE Library.
• Kimiko Terai, 2025. "The Sovereign Bond Issuance and Tax Competition for Portfolio Investment: A Political Economy Approach," Keio-IES Discussion Paper Series DP2025-016, Institute for Economics Studies, Keio University.
• Claire Li & David Freeborn, 2025. "Reconfiguring Digital Accountability: AI-Powered Innovations and Transnational Governance in a Postnational Accounting Context," Papers 2507.00288, arXiv.org.
• Blums, Ivars & Weigand, Hans, 2024. "Toward ontology-guided IFRS standard-setting," Other publications TiSEM 3e5c6114-b94e-4793-b4df-b, Tilburg University, School of Economics and Management.
• Ren'eee Men'endez & Viktor Winschel, 2025. "Monetary Macro Accounting Theory," Papers 2506.21651, arXiv.org.