Report NEP-ACC-2026-04-20

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:

• Gaul, Johannes & Schulz, Inga, 2026, "The effect of global anti-tax avoidance efforts on sub-national profit shifting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-009.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak & Chanont Banternghansa, 2026, "Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 248, Apr.
• J. Z. Zhang, 2026, "Liquidity Constraints and Auditor Responses to Repo Transactions," Post-Print, HAL, number hal-05578404, Apr, DOI: 10.1111/jbfa.70036.
• Kusachi, Takahiro, 2026, "The Revolving Door's Hidden Mechanism: Intra-institutional Circulation of Audit Knowledge and the Limits of Independence Regulation," SocArXiv, Center for Open Science, number 986kq_v1, Apr, DOI: 10.31219/osf.io/986kq_v1.
• Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026, "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper, University Library of Munich, Germany, number 128366, Jan.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2026, "Tax Reforms and Multi-Dimensional Screening," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 401, Apr.
• Lorie Logan, 2026, "The banking system and the demand for reserves," Speeches and Essays, Federal Reserve Bank of Dallas, number 103006, Apr.
• Paduano, Stephen, 2025, "Financing Europe: A Balance Sheet Analysis of the European Investment Bank," FDL Policy Notes, CEPREMAP, number 2515, Sep.