Report NEP-ACC-2021-03-15

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin 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:

• Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor O. Thoresen & Arnstein Øvrum, 2020. "Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway," Discussion Papers 943, Statistics Norway, Research Department.
• Gabriel Jiménez & David Martínez-Miera & José-Luis Peydró, 2020. "Who Truly Bears (Bank) Taxes? Evidence from Only Shifting Statutory Incidence," Working Papers 2040, Banco de España.
• Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
• Xu, Feng C., 2021. "The Implications of Social Networks on the Quality of Accounting Information," OSF Preprints pcwf9, Center for Open Science.
• Metin Cosgel & Sadullah Yıldırım, 2021. "The Economic Geography of Ottoman Anatolia: People, Places, and Political Economy around 1530," Working papers 2021-03, University of Connecticut, Department of Economics.
• Masashi Goto, 2021. "Accepting the Future as Unforeseeable: Sensemaking by Professionals in the Rise of Artificial Intelligence," Discussion Paper Series DP2021-05, Research Institute for Economics & Business Administration, Kobe University.