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Report NEP-ACC-2026-01-19
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:
- Asmae Ez-Zaidi & Youssef Ghandari, 2025, "The role of new technologies in improving financial audit quality following the financial scandals of the 2000s
[Le rôle des nouvelles technologies dans l’amélioration de la qualité de l’audit comptable et financier après les scandales financiers ," Post-Print, HAL, number hal-05366347, Nov, DOI: 10.5281/zenodo.17593848. - Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," Working Papers, EU Tax Observatory, number 035, Jul.
- Carmen Elena Stoenoiu, 2025, "Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr232, Dec, DOI: https://doi.org/10.35609/jfbr.2025..
- David Henning & Christos Kotsogiannis & Jukka Pirttilä & Luca Salvadori, 2025, "One and done or repeat inspections? The differential effect on multiple tax audits," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-110.
- Alice Chiocchetti & Manon François & Laure Heidmann & Giulia Aliprandi, 2025, "Shift or Share? Profit Shifting and Workers’ Profit-Sharing," Working Papers, EU Tax Observatory, number 039, Dec.
- Sebastian Dyrda & Guangbin Hong & Muhammad Ali Sajid & Joseph B. Steinberg, 2026, "Global Ripple Effects of Corporate Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 34627, Jan.
- Brun Lidia & Speitmann Raffael & Stasio Andrzej Leszek & Stoehlker Daniel, 2025, "The Corporate Income Tax Gap," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2025-07, Dec.