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. 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:

• 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 123656, London School of Economics and Political Science, LSE Library.
• Johannes Kochems, 2025. "Local Tax Havens," ECONtribute Discussion Papers Series 379, University of Bonn and University of Cologne, Germany.
• 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-05291055, HAL.
• 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 126535, University Library of Munich, Germany, revised 17 Sep 2025.
• C. Peter & J. Li & H. S. Wilson Tong & C. Chingfu Tsai, 2025. "The Intangible Shift: Redefining the Dynamics of Market-to-Book Ratios," Post-Print hal-05302706, HAL.
• Tahani Ali Hakami, 0000. "A Bibliometric Analysis of Research Trends in Adopting Technology in Auditing (1995-2025)," Proceedings of Economics and Finance Conferences 15416809, International Institute of Social and Economic Sciences.
• Eduardo Azevedo & Florian Scheuer & Kent Smetters & Min Yang, 2025. "Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship," CESifo Working Paper Series 12275, CESifo.
• Kevin Parra Ramirez & Vincent Vicard, 2025. "The Instruments of Profit Shifting," Working Papers 2025-16, CEPII research center.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025. "Why Do Banks Have So Much Debt In Tax Havens?," EconomiX Working Papers 2025-43, University of Paris Nanterre, EconomiX.
• 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 1331, Banco de la Republica de Colombia.
• F. Javier S'anchez-Vidal, 2025. "An Empirical Assessment of the Accounting Semi-Identity Problem's Pervasiveness and Severity," Papers 2511.08591, arXiv.org.
• Theophanis C. Stratopoulos & Victor Xiaoqi Wang, 2025. "Artificial Intelligence and Accounting Research: A Framework and Agenda," Papers 2511.16055, arXiv.org.
• Roberto Perli, 2025. "Money Market Conditions and the Federal Reserve’s Balance Sheet," Speech 102098, Federal Reserve Bank of New York.
• Tugba Gunes & Isil Erol, 2025. "Capital Gains Tax Avoidance in the Residential Market: Strategic Behavior in Price Reporting and Transactions," ERES eres2025_159, European Real Estate Society (ERES).