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. Alexander Harin 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 2507, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
• Nadine Riedel & Franziska Sicking & Ida Zinke, 2025. "Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa," WIDER Working Paper Series wp-2025-64, World Institute for Development Economic Research (UNU-WIDER).
• Chiara Mio & Nicolas Canestraro & Antonio Costantini, 2024. "The State of the Art on Corporate Risk Disclosure: A Systematic Literature Review," Working Papers 07, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• Miftakul Khoiri, 2025. "Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends," GATR Journals afr240, Global Academy of Training and Research (GATR) Enterprise.
• Marisa Agostini & Daria Arkhipova & Marco Fasan & Silvia Panfilo, 2025. "Unpacking ESG Risk Disclosure Determinants: The Role of Stakeholder, Shareholder, and Managerial Influence," Working Papers 05, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• 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 13 (September 2025), IU International University of Applied Sciences.
• Jesse LaBelle & Fernando M. Martin & Ana Maria Santacreu, 2025. "Taxation and the Global Allocation of Intangibles," Working Papers 2025-025, Federal Reserve Bank of St. Louis.
• Yusuke Makino & Hikaru Ogawa, 2025. "Does the Global Minimum Tax Restrain Tax Competition?," CIRJE F-Series CIRJE-F-1259, CIRJE, Faculty of Economics, University of Tokyo.
• Mr. Alexander D Klemm, 2025. "How to Summarize and Interpret Income Tax Schedules," IMF Fiscal Affairs Department 2025/007, International Monetary Fund.
• Martin, Melissa & Timmermans, Oscar, 2025. "Disclosure costs of relative performance evaluation," LSE Research Online Documents on Economics 127506, London School of Economics and Political Science, LSE Library.