Report NEP-ACC-2025-12-08

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:

• O. Alhamad & S. Ahmad & J. Z. Zhang, 2025. "The nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment marketom," Post-Print hal-05365939, HAL.
• Y. Y. Ding & S. Mckinstry & P. Su, 2025. "From accountability by imperial decree to the minute disclosure of international trade: Hart’s accounting system for China’s maritime customs, 1861–c1880’s," Post-Print hal-05369325, HAL.
• Amal Allouni & Charaf Saidi, 2025. "Contribution to the Study of the Influence of Dematerialized Tax Audits on the Compliance Behavior of SMEs in Morocco [Contribution à l’étude de l’influence du contrôle fiscal dématérialisé sur le ," Post-Print hal-05313847, HAL.
• Eduardo M. Azevedo & Florian Scheuer & Kent Smetters & Min Yang, 2025. "Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship," NBER Working Papers 34512, National Bureau of Economic Research, Inc.
• Alex Boutry, 2025. "Living in the present: tax practices in mediaval Denmark [Vivre de son temps : pratiques fiscales au sein du Danemark médiéval]," Post-Print hal-05371394, HAL.