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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. 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:
- Keshav Choudhary & Bhanu Gupta, 2025, "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2024-04, Jun.
- Sauer, Radek, 2025, "Corporate Taxation in Open Economies," Research Technical Papers, Central Bank of Ireland, number 12/RT/25, Sep.
- Jörgen Levin & Emmanuel Orkoh, 2025, "Tax burden, perceived fairness, and compliance in Ghana's tax system," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-91.
- 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, Joint Research Centre, number 2025-04, Oct.
- 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, Board of Governors of the Federal Reserve System (U.S.), number 102128, Nov.
- Grazyna Wiejak-Roy, 2025, "Real estate valuation inputs, evidence, data, information – Are we clear what we are talking about?," ERES, European Real Estate Society (ERES), number eres2025_9, Jan.
- Batabyal, Amitrajeet, 2025, "A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting," MPRA Paper, University Library of Munich, Germany, number 126594, Feb, revised 17 Aug 2025.
- Ghulam Mustafa, 2025, "Tax Policy of Pakistan: A Review Paper," PIDE-Working Papers, Pakistan Institute of Development Economics, number 2025:9.
- Eric Fabri, 2025, "Inheritance, wealth transfers, and the case for a capital accessions tax," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/396620, Nov.
- 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, European Real Estate Society (ERES), number eres2025_76, Jan.
- Atanasov, Atanas, 2025, "Integrating sustainability information through value chain disclosures: insights from the wood-based industries," MPRA Paper, University Library of Munich, Germany, number 126626, Aug.
- Kauhanen, Antti & Ropponen, Olli, 2025, "Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland," ETLA Brief, The Research Institute of the Finnish Economy, number 168, Nov.
- Jianhao Su & Yanliang Zhang, 2025, "The disclosure of information about the range of asset value in market," Papers, arXiv.org, number 2511.11405, Nov, revised Jan 2026.
- 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, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 123, Bd. 1, DOI: 10.3220/253-2025-181.