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Report NEP-ACC-2025-11-24
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:
- Chen, Yuran & Duan, Dongni & Mao, Yidan & Zhang, Lingli, 2024, "The negative effect of regional banking competition on audit quality: evidence from China," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123656, Dec.
- Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
- Abderrahman Elghazzali & Jalal Ait Ouakrim, 2025, "Tax Audit assessment : Setting up Performance Indicators for the Moroccan Tax Authority
[Les critères d'évaluation du contrôle fiscal au Maroc : quels indicateurs de performance pour la DGI ?]," Post-Print, HAL, number hal-05291055, Sep, DOI: 10.5281/zenodo.17229278. - Lazar, Cristina & Asalos, Nicoleta & Bostan, Ionel, 2025, "Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania)," MPRA Paper, University Library of Munich, Germany, number 126535, Sep, revised 17 Sep 2025.
- Peter Cheng & Lin Li & Wilson H.S. Tong & Chingfu Tsai, 2025, "The Intangible Shift: Redefining the Dynamics of Market-to-Book Ratios," Post-Print, HAL, number hal-05302706, Sep, DOI: 10.1016/j.jcorpfin.2025.102850.
- Tahani Ali Hakami, 0000, "A Bibliometric Analysis of Research Trends in Adopting Technology in Auditing (1995-2025)," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 15416809.
- Eduardo Azevedo & Florian Scheuer & Kent Smetters & Min Yang, 2025, "Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship," CESifo Working Paper Series, CESifo, number 12275.
- Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, CEPII research center, number 2025-16, Nov.
- Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-43.
- Hernán Rincón-Castro & Steven Zapata-Álvarez, 2025, "Presupuesto de la nación y el balance fiscal del gobierno central: ¿cómo se relacionan y qué los diferencia?," Borradores de Economia, Banco de la Republica de Colombia, number 1331, Nov, DOI: 10.32468/be.1331.
- F. Javier S'anchez-Vidal, 2025, "An Empirical Assessment of the Accounting Semi-Identity Problem's Pervasiveness and Severity," Papers, arXiv.org, number 2511.08591, Oct.
- Theophanis C. Stratopoulos & Victor Xiaoqi Wang, 2025, "Artificial Intelligence and Accounting Research: A Framework and Agenda," Papers, arXiv.org, number 2511.16055, Nov.
- Roberto Perli, 2025, "Money Market Conditions and the Federal Reserve’s Balance Sheet," Speech, Federal Reserve Bank of New York, number 102098, Nov.
- Tugba Gunes & Isil Erol, 2025, "Capital Gains Tax Avoidance in the Residential Market: Strategic Behavior in Price Reporting and Transactions," ERES, European Real Estate Society (ERES), number eres2025_159, Jan.