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Report NEP-ACC-2026-05-11
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:
- Baumgart, Eike & Blaufus, Kay & Paczkowski, Katharina, 2026, "Expected burdens of the global minimum tax: Firm evidence," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 315.
- Sebastian Eichfelder & Hang T.T. Nguyen, 2026, "Corporate Tax Incidence and Tax Avoidance: Evidence from the German Business Tax Reform 2008," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26007, Jan.
- Hang T.T. Nguyen, 2026, "The Productivity Paradox of Corporate Taxation: A Nonlinear Tale of Growth and Constraints," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26006, Jan.
- Maria Eugenia Heyaca & Andrea Pallotta, 2026, "The state of artificial intelligence in public audit: Evidence from selected countries and the European Union," OECD Artificial Intelligence Papers, OECD Publishing, number 58, May, DOI: 10.1787/f4a6c658-en.
- Philippe Demougin & Áron Kiss & Alexander Leodolter & Kristine Van Herck, 2026, "Corporate Income Taxation and Investment: A Review of Empirical Findings and Policy Issues in the EU Context," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 089, Apr.
- Mara Faccio & Stefano Manfredonia, 2026, "Taxes and Financial Distress: Evidence from Establishment-Level Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 35134, Apr.