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Report NEP-ACC-2025-10-13
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:
- Qi Shao & Danhua Deng & Zhuo Qiao & Xinyang Li & Tianyu Bai, 2025, "Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 2507, Jul.
- Nadine Riedel & Franziska Sicking & Ida Zinke, 2025, "Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-64.
- Chiara Mio & Nicolas Canestraro & Antonio Costantini, 2024, "The State of the Art on Corporate Risk Disclosure: A Systematic Literature Review," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 07, Oct.
- Miftakul Khoiri, 2025, "Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr240, Sep, DOI: https://doi.org/10.35609/afr.2025.1.
- Marisa Agostini & Daria Arkhipova & Marco Fasan & Silvia Panfilo, 2025, "Unpacking ESG Risk Disclosure Determinants: The Role of Stakeholder, Shareholder, and Managerial Influence," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 05, May.
- Dulgeridis, Marcel & Schubart, Constantin & Berndt, Felix, 2025, "Einsatz von KI zur Automatisierung von Rechnungslegungs- und Meldewesenprozessen in Banken: Chancen, Herausforderungen sowie Implikationen," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 13 (September 2025), DOI: 10.56250/4082.
- Jesse LaBelle & Fernando M. Martin & Ana Maria Santacreu, 2025, "Taxation and the Global Allocation of Intangibles," Working Papers, Federal Reserve Bank of St. Louis, number 2025-025, Sep, revised 19 Dec 2025, DOI: 10.20955/wp.2025.025.
- Yusuke Makino & Hikaru Ogawa, 2025, "Does the Global Minimum Tax Restrain Tax Competition?," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-1259, Oct.
- Mr. Alexander D Klemm, 2025, "How to Summarize and Interpret Income Tax Schedules," IMF Fiscal Affairs Department, International Monetary Fund, number 2025/007, Sep.
- Martin, Melissa & Timmermans, Oscar, 2025, "Disclosure costs of relative performance evaluation," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127506, Sep.