Report NEP-ACC-2025-10-06

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:

• Subhayu Bandyopadhyay & Sugata Marjit & Santiago Pinto & Marcel Thum, 2025. "Taxation, Compliance, and Clandestine Activities," Working Paper 25-06, Federal Reserve Bank of Richmond.
• Jean Hindriks & Yukihiro Nishimura, 2025. "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business 25-13, Osaka University, Graduate School of Economics.
• Ghayal, Achintya, 2025. "Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency," SocArXiv 4ge2z_v1, Center for Open Science.
• Becker, Johannes, 2025. "Optimal indirect taxation when firms avoid profit taxes," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy 325467, Verein für Socialpolitik / German Economic Association.
• Guillaume Dumas & Yann Quéméner, 2025. "Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion," Post-Print hal-05267094, HAL.
• Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025. "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series 3129, European Central Bank.