NEP-ACC: Accounting and Auditing
@repec-nep-acc.bsky.social
The latest working papers from RePEc. NEP report ACC (Accounting and Auditing)
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Bericht zum Aufbau eines deutschlandweiten Moorbodenmonitorings für den Klimaschutz. Band 1: Offenland: Frank, Stefan; Dettmann, Ullrich; Piayda, Arndt; Seidel, Ronny; Amiri, Elaheh; Bamberger, Saskia; Heidkamp, Arne; Heller, Sebastian; Holzträger, Sylvia; Kuwert, Malina; Lakeberg, Silvana; Laqua,
NEP/RePEc link
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December 3, 2025 at 1:45 AM
Bericht zum Aufbau eines deutschlandweiten Moorbodenmonitorings für den Klimaschutz. Band 1: Offenland: Frank, Stefan; Dettmann, Ullrich; Piayda, Arndt; Seidel, Ronny; Amiri, Elaheh; Bamberger, Saskia; Heidkamp, Arne; Heller, Sebastian; Holzträger, Sylvia; Kuwert, Malina; Lakeberg, Silvana; Laqua,
The disclosure of information about the range of asset value in market: Jianhao Su; Yanliang Zhang
NEP/RePEc link
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December 3, 2025 at 12:45 AM
The disclosure of information about the range of asset value in market: Jianhao Su; Yanliang Zhang
Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland: Kauhanen, Antti; Ropponen, Olli
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December 2, 2025 at 11:45 PM
Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland: Kauhanen, Antti; Ropponen, Olli
Integrating sustainability information through value chain disclosures: insights from the wood-based industries
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December 2, 2025 at 10:45 PM
Integrating sustainability information through value chain disclosures: insights from the wood-based industries
Director Characteristics and the Advisory Role of Boards’ Effect on Performance: Evidence from Real Estate Investment Trusts: Justin Benefield; Matt Flynn; Sean Salter
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December 2, 2025 at 9:45 PM
Director Characteristics and the Advisory Role of Boards’ Effect on Performance: Evidence from Real Estate Investment Trusts: Justin Benefield; Matt Flynn; Sean Salter
Inheritance, wealth transfers, and the case for a capital accessions tax
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December 2, 2025 at 8:45 PM
Inheritance, wealth transfers, and the case for a capital accessions tax
Tax Policy of Pakistan: A Review Paper
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December 2, 2025 at 7:45 PM
Tax Policy of Pakistan: A Review Paper
A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting
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December 2, 2025 at 6:45 PM
A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting
Real estate valuation inputs, evidence, data, information – Are we clear what we are talking about?
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December 2, 2025 at 5:45 PM
Real estate valuation inputs, evidence, data, information – Are we clear what we are talking about?
Regulatory Dominance of the Federal Reserve’s Balance Sheet: A speech at the Bank Policy Institute and Small Business & Entrepreneurship Council, Washington, D.C., November 19, 2025
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December 2, 2025 at 4:45 PM
Regulatory Dominance of the Federal Reserve’s Balance Sheet: A speech at the Bank Policy Institute and Small Business & Entrepreneurship Council, Washington, D.C., November 19, 2025
A – Potentially Positive – Welfare Assessment of the Global Minimum Tax: Brun Lidia; Stoehlker Daniel; Pycroft Jonathan; Van't Riet Maarten
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December 2, 2025 at 3:45 PM
A – Potentially Positive – Welfare Assessment of the Global Minimum Tax: Brun Lidia; Stoehlker Daniel; Pycroft Jonathan; Van't Riet Maarten
Tax burden, perceived fairness, and compliance in Ghana's tax system: Jörgen Levin; Emmanuel Orkoh
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December 2, 2025 at 2:45 PM
Tax burden, perceived fairness, and compliance in Ghana's tax system: Jörgen Levin; Emmanuel Orkoh
Corporate Taxation in Open Economies
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December 2, 2025 at 1:45 PM
Corporate Taxation in Open Economies
Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance: Keshav Choudhary; Bhanu Gupta
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December 2, 2025 at 12:45 PM
Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance: Keshav Choudhary; Bhanu Gupta
Capital Gains Tax Avoidance in the Residential Market: Strategic Behavior in Price Reporting and Transactions: Tugba Gunes; Isil Erol
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December 2, 2025 at 11:45 AM
Capital Gains Tax Avoidance in the Residential Market: Strategic Behavior in Price Reporting and Transactions: Tugba Gunes; Isil Erol
Money Market Conditions and the Federal Reserve’s Balance Sheet
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December 2, 2025 at 10:45 AM
Money Market Conditions and the Federal Reserve’s Balance Sheet
Artificial Intelligence and Accounting Research: A Framework and Agenda: Theophanis C. Stratopoulos; Victor Xiaoqi Wang
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December 2, 2025 at 9:45 AM
Artificial Intelligence and Accounting Research: A Framework and Agenda: Theophanis C. Stratopoulos; Victor Xiaoqi Wang
An Empirical Assessment of the Accounting Semi-Identity Problem's Pervasiveness and Severity
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December 2, 2025 at 8:45 AM
An Empirical Assessment of the Accounting Semi-Identity Problem's Pervasiveness and Severity
Presupuesto de la nación y el balance fiscal del gobierno central: ¿cómo se relacionan y qué los diferencia?: Hernán Rincón-Castro; Steven Zapata-Álvarez
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December 2, 2025 at 7:45 AM
Presupuesto de la nación y el balance fiscal del gobierno central: ¿cómo se relacionan y qué los diferencia?: Hernán Rincón-Castro; Steven Zapata-Álvarez
Why Do Banks Have So Much Debt In Tax Havens?: Lorenzo Garlanda-Longueville; Mathias Lé; Kevin Parra Ramirez
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December 2, 2025 at 6:45 AM
Why Do Banks Have So Much Debt In Tax Havens?: Lorenzo Garlanda-Longueville; Mathias Lé; Kevin Parra Ramirez
The Instruments of Profit Shifting: Kevin Parra Ramirez; Vincent Vicard
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December 2, 2025 at 5:45 AM
The Instruments of Profit Shifting: Kevin Parra Ramirez; Vincent Vicard
Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship: Eduardo Azevedo; Florian Scheuer; Kent Smetters; Min Yang
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December 2, 2025 at 4:45 AM
Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship: Eduardo Azevedo; Florian Scheuer; Kent Smetters; Min Yang
A Bibliometric Analysis of Research Trends in Adopting Technology in Auditing (1995-2025)
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December 2, 2025 at 3:45 AM
A Bibliometric Analysis of Research Trends in Adopting Technology in Auditing (1995-2025)
The Intangible Shift: Redefining the Dynamics of Market-to-Book Ratios: C. Peter; J. Li; H. S. Wilson Tong; C. Chingfu Tsai
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December 2, 2025 at 2:45 AM
The Intangible Shift: Redefining the Dynamics of Market-to-Book Ratios: C. Peter; J. Li; H. S. Wilson Tong; C. Chingfu Tsai
Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania): Lazar, Cristina; Asalos, Nicoleta; Bostan, Ionel
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December 2, 2025 at 1:45 AM
Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania): Lazar, Cristina; Asalos, Nicoleta; Bostan, Ionel