Report NEP-ACC-2025-12-01

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:

• Keshav Choudhary & Bhanu Gupta, 2025. "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers tax-mpg-rps-2024-04, Max Planck Institute for Tax Law and Public Finance.
• Sauer, Radek, 2025. "Corporate Taxation in Open Economies," Research Technical Papers 12/RT/25, Central Bank of Ireland.
• Jörgen Levin & Emmanuel Orkoh, 2025. "Tax burden, perceived fairness, and compliance in Ghana's tax system," WIDER Working Paper Series wp-2025-91, World Institute for Development Economic Research (UNU-WIDER).
• Brun Lidia & Stoehlker Daniel & Pycroft Jonathan & Van't Riet Maarten, 2025. "A – Potentially Positive – Welfare Assessment of the Global Minimum Tax," JRC Working Papers on Taxation & Structural Reforms 2025-04, Joint Research Centre.
• Stephen I Miran, 2025. "Regulatory Dominance of the Federal Reserve’s Balance Sheet: A speech at the Bank Policy Institute and Small Business & Entrepreneurship Council, Washington, D.C., November 19, 2025," Speech 102128, Board of Governors of the Federal Reserve System (U.S.).
• Grazyna Wiejak-Roy, 2025. "Real estate valuation inputs, evidence, data, information – Are we clear what we are talking about?," ERES eres2025_9, European Real Estate Society (ERES).
• Batabyal, Amitrajeet, 2025. "A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting," MPRA Paper 126594, University Library of Munich, Germany, revised 17 Aug 2025.
• Ghulam Mustafa, 2025. "Tax Policy of Pakistan: A Review Paper," PIDE-Working Papers 2025:9, Pakistan Institute of Development Economics.
• Eric Fabri, 2025. "Inheritance, wealth transfers, and the case for a capital accessions tax," ULB Institutional Repository 2013/396620, ULB -- Universite Libre de Bruxelles.
• Justin Benefield & Matt Flynn & Sean Salter, 2025. "Director Characteristics and the Advisory Role of Boards’ Effect on Performance: Evidence from Real Estate Investment Trusts," ERES eres2025_76, European Real Estate Society (ERES).
• Atanasov, Atanas, 2025. "Integrating sustainability information through value chain disclosures: insights from the wood-based industries," MPRA Paper 126626, University Library of Munich, Germany.
• Kauhanen, Antti & Ropponen, Olli, 2025. "​​Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland," ETLA Brief 168, The Research Institute of the Finnish Economy.
• Jianhao Su & Yanliang Zhang, 2025. "The disclosure of information about the range of asset value in market," Papers 2511.11405, arXiv.org.
• Frank, Stefan & Dettmann, Ullrich & Piayda, Arndt & Seidel, Ronny & Amiri, Elaheh & Bamberger, Saskia & Heidkamp, Arne & Heller, Sebastian & Holzträger, Sylvia & Kuwert, Malina & Lakeberg, Silvana & L, 2025. "Bericht zum Aufbau eines deutschlandweiten Moorbodenmonitorings für den Klimaschutz. Band 1: Offenland," Thünen Reports 123, Bd. 1, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.