Printed from https://ideas.repec.org/n/nep-acc/2026-05-25.html
Report NEP-ACC-2026-05-25
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:
- Alessandro Chiari, 2026, "Bank Capital and the Minimum Corporate Tax," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2026/09, May, revised May 2026.
- Jay A. Soled & James Alm, 2026, "Cash Redux, Credit Card Surcharges, And The Tax Gap," Working Papers, Tulane University, Department of Economics, number 2607, May.
- James Alm & Jubo Yan & William D. Schulze & Melissa Vigil & Carrie von Bose, 2026, "Behavioral Factors in Tax Preparer and Tax Compliance Choices," Working Papers, Tulane University, Department of Economics, number 2606, May.
- Brandon Pecoraro & Nicholas C. Hoffman & Martin Lopez-Daneri & Elena C. Derby & Rachel Moore & Shannon E. Sledz, 2026, "Estimating the Present Value of R&D Tax Benefits in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 35208, May.
- Soenke Sievers & Christian Sofilkanitsch, 2025, "A Survey of Restatement Literature: Determinants of Misreporting," Working Papers, Nazarbayev University, Graduate School of Business, number 2025/07, Aug.
- Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2025-1509, revised 2025.
- Bauer, Kevin & Langenbucher, Katja, 2026, "Agentic AI, corporate communication, and market integrity," SAFE Policy Letters, Leibniz Institute for Financial Research SAFE, number 113.
- Theodore E. Christensen & Jens Mueller & Soenke Sievers & Christian Sofilkanitsch, 2026, "Buffering or Backfiring? Non-GAAP Reporting and Investor Reactions to Material GAAP Restatements," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/04, Apr.
- Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026, "Disclosure under noisy information processing," MPRA Paper, University Library of Munich, Germany, number 128905, Apr.
- Huang, Xin, 2026, "The Financial Base of Household Financial Wealth: Capital-to-Liability Rotation," MPRA Paper, University Library of Munich, Germany, number 128890, Apr.
- Christian Sofilkanitsch, 2026, "Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/06, Apr.