Report NEP-ACC-2026-01-05

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:

• Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025, "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series, CESifo, number 12329.
• Trabelsi, Mohamed Ali, 2025, "L’intelligence artificielle: les métiers de la comptabilité et la gouvernance publique
  [Artificial intelligence: accounting professions and public governance]," MPRA Paper, University Library of Munich, Germany, number 127412, Apr.
• Kinda Hachem, 2025, "Designing Bank Regulation with Accounting Discretion," Liberty Street Economics, Federal Reserve Bank of New York, number 20251215, Dec, DOI: 10.59576/lse.20251215.
• Patricio A Barra & Polina Prokof'yeva, 2025, "The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique," IMF Technical Notes and Manuals, International Monetary Fund, number 2025/015, Dec.
• Ken Tabata, 2025, "The Effects of Financial Frictions on Optimal Corporate Income and Consumption Taxation in an R&D-Driven Growth Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 304, Dec.
• Janine Dixon & Jason Nassios, 2025, "Extended Company Tax Reforms: A CGE analysis," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-361, Dec.
• Ana Cebreiro Gomez & Ms. Christina Kolerus & Guilherme Dal Pizzol & Pablo Moreira & Miguel Pecho, 2025, "Brazil's VAT Reform: Ensuring Revenue Neutrality," IMF Working Papers, International Monetary Fund, number 2025/266, Dec.