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Report NEP-ACC-2026-01-26
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:
- Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
- Eichfelder, Sebastian & Nguyen, Hang T. T., 2025, "Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 309.
- Julei Iuliana, 2026, "The accounting profession between uncertainty, risk, and responsibilities : A review of existing literature," Post-Print, HAL, number hal-05455624, Jan.
- Holtmann, Svea & Braun, Anna-Sophie & Cho, Jae & Koch, Reinald & Langenmayr, Dominika, 2025, "Investment effects of a quasi-robot tax: Evidence from South Korea," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 308.
- , Gaurav & Ayarekar, Sachin & Kadam, Suresh, 2026, "A Comparative Legal and Regulatory Analysis of India’s Digital Personal Data Protection Act (2023) and the EU GDPR: Implications for FinTech Governance and Audit Automation," LawArchive, Center for Open Science, number r7ydq_v1, Jan, DOI: 10.31219/osf.io/r7ydq_v1.
- Christl, Michael & Berdeal, Silvia Navarro, 2026, "Tax expenditures and redistribution - The case of Portugal," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1705.