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. Bernardo Batiz-Lazo 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, number hal-05365939, Dec, DOI: 10.1016/j.intaccaudtax.2025.100712.
• Ying Yong Ding & Sam Mckinstry & Peiran 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, number hal-05369325, Nov, DOI: 10.1177/10323732251368963.
• 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 comportement de conformité des PME au Maroc]," Post-Print, HAL, number hal-05313847, Oct, DOI: 10.5281/zenodo.17305447.
• Eduardo M. Azevedo & Florian Scheuer & Kent Smetters & Min Yang, 2025, "Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 34512, Nov.
• 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, number hal-05371394, Nov.

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. 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: