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Report NEP-ACC-2026-09-28
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:
- Giulia Aliprandi & Teona Cretu & Vytautas Valuta, 2026, "Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting," Reports, EU Tax Observatory, number 011, Jul.
- Hubert Tchakoute Tchuigoua, 2026, "Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/413359, Sep.
- Radek Sauer, 2026, "The Intangible Economy," CESifo Working Paper Series, CESifo, number 12957.
- Pingyang Gao & Jinzhi Lu & Zhenpeng Yang, 2026, "Audit the Auditors: Commitment versus Professional Judgment," Papers, arXiv.org, number 2609.24020, Sep.
- Simon Oluoch Ochieng, 2026, "The Role of Multinational Corporations in the Czechoslovak Economy during the Great Depression The Case of Bata, 1929-1934," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2026/29, Sep, revised Sep 2026.
- Alexander Hansak, 2026, "Tax Evasion and the Incidence of Capital Taxation," Graz Economics Papers, University of Graz, Department of Economics, number 2026-20, Sep.
- Andrea Bellinello, 2026, "Institutional Work in Hybrid Organizations' accounting change," Working Papers, University of Ferrara, Department of Economics, number 20260215, Sep.
- Berman, Yonatan & Klor, Esteban F., 2026, "Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140934, Sep.
- Ben Tippet & Gabriel Zucman, 2026, "Taxing Extreme Wealth in the United Kingdom: Revenue Estimates for a 2% Minimum Tax on Ultra-High-Net-Worth Households," Working Papers, EU Tax Observatory, number 046, Jun.
- Cika, Anxhelo, 2026, "It's not crazy, it's accounting: what “girlmath” teaches us about bias," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140913, Aug.
- Mauro Mare' & Francesco Porcelli & Francesco Vidoli, 2026, "The Political Economy of Tax Expenditures: Fragmentation versus Volume," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 2602, revised 2026.
- Ezra, Dvir Aviam, 2026, "The legal gray zone of proxy voting policies," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 494.
- Azinovic-Yang, Li & Kepler, John D. & Speros, Ava E. & Stewart, Christopher R., 2026, "Rising customer durability, falling business dynamism," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 387.