NEP-ACC: Accounting and Auditing
@repec-nep-acc.bsky.social
The latest working papers from RePEc. NEP report ACC (Accounting and Auditing)
https://nep.repec.org/
https://nep.repec.org/
Wealth Taxation: The Key to Unlocking Capital Gains: Guttorm Schjelderup; Floris Zoutman
NEP/RePEc link
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November 21, 2025 at 10:45 PM
Wealth Taxation: The Key to Unlocking Capital Gains: Guttorm Schjelderup; Floris Zoutman
The Origins of Top Firms: Rafael Guntin; Federico Kochen
NEP/RePEc link
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November 21, 2025 at 9:45 PM
The Origins of Top Firms: Rafael Guntin; Federico Kochen
Credit Loss in Translation: Informing Bank Provisions and Capital Buffer Requirements with Forward-Looking Credit Loss Distributions: Mr. Marco Gross; Laurent Millischer
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November 21, 2025 at 8:45 PM
Credit Loss in Translation: Informing Bank Provisions and Capital Buffer Requirements with Forward-Looking Credit Loss Distributions: Mr. Marco Gross; Laurent Millischer
QDMTTs leave geographic disparity between increased pillar two costs and revenues: Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph
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November 21, 2025 at 7:45 PM
QDMTTs leave geographic disparity between increased pillar two costs and revenues: Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph
Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies
NEP/RePEc link
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November 21, 2025 at 6:45 PM
Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies
Wealth tax enforcement:The role of tax and institutional design: José María Durán-Cabré; Alejandro Esteller-Moré; Christos Kotsogiannis; Luca Salvadori
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November 21, 2025 at 5:45 PM
Wealth tax enforcement:The role of tax and institutional design: José María Durán-Cabré; Alejandro Esteller-Moré; Christos Kotsogiannis; Luca Salvadori
Firm-Level Responses to a Canceled Dividend Tax Increase: Holmberg, Johan; Selin, Håkan
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November 13, 2025 at 12:45 AM
Firm-Level Responses to a Canceled Dividend Tax Increase: Holmberg, Johan; Selin, Håkan
Tax-Motivated Firm Splitting
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November 12, 2025 at 11:45 PM
Tax-Motivated Firm Splitting
No Shame in my Name: Public Disclosure and Tax Compliance in a low-capacity state: Priya Manwaring; Tanner Regan
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November 12, 2025 at 10:45 PM
No Shame in my Name: Public Disclosure and Tax Compliance in a low-capacity state: Priya Manwaring; Tanner Regan
Optimal Dual-Regime Business Tax Systems: Rishi R. Sharma; Joel Slemrod; Michael Stimmelmayr; John D. Wilson; Peter Choi
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November 12, 2025 at 9:45 PM
Optimal Dual-Regime Business Tax Systems: Rishi R. Sharma; Joel Slemrod; Michael Stimmelmayr; John D. Wilson; Peter Choi
The Sovereign Bond Issuance and Tax Competition for Portfolio Investment
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November 12, 2025 at 8:45 PM
The Sovereign Bond Issuance and Tax Competition for Portfolio Investment
Reversal of the BoJ's Balance Sheet Policy and Liquidity Dependence: UGAI, Hiroshi; OSADA, Takeshi
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November 8, 2025 at 2:45 AM
Reversal of the BoJ's Balance Sheet Policy and Liquidity Dependence: UGAI, Hiroshi; OSADA, Takeshi
Political alignment and tax audits: Evidence from South African firms: Fadzayi Chingwere; Aimable Nsabimana; Kunal Sen
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November 8, 2025 at 1:45 AM
Political alignment and tax audits: Evidence from South African firms: Fadzayi Chingwere; Aimable Nsabimana; Kunal Sen
The Distribution of Profit Shifting: Sarah Clifford; Jakob Miethe; Camille Semelet
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November 8, 2025 at 12:45 AM
The Distribution of Profit Shifting: Sarah Clifford; Jakob Miethe; Camille Semelet
OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups: Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph
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November 7, 2025 at 11:45 PM
OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups: Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition: Chen, Xuyang; Sun, Rui
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November 7, 2025 at 10:45 PM
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition: Chen, Xuyang; Sun, Rui
Wealth Tax Enforcement: The Role of Tax and Institutional Design: Alejandro Esteller-Moré; José María Durán-Cabré; Christos Kotsogiannis; Luca Salvadori
NEP/RePEc link
to paper
d.repec.org
November 7, 2025 at 9:45 PM
Wealth Tax Enforcement: The Role of Tax and Institutional Design: Alejandro Esteller-Moré; José María Durán-Cabré; Christos Kotsogiannis; Luca Salvadori
The Real Effects of Going Concern Information on Investment Decisions: Masahiro Enomoto; Nobuhiro Asano
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October 21, 2025 at 8:45 PM
The Real Effects of Going Concern Information on Investment Decisions: Masahiro Enomoto; Nobuhiro Asano
Rethinking Corporate Tax Incidence: The Role of Firms, Workers, and Landowners: David Gstrein; Florian Neumeier; Andreas Peichl; Pascal Zamorski
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October 21, 2025 at 7:45 PM
Rethinking Corporate Tax Incidence: The Role of Firms, Workers, and Landowners: David Gstrein; Florian Neumeier; Andreas Peichl; Pascal Zamorski
Auditor Stock Ownership, Investment Returns, and Audit Quality: Henrik Nilsson; Jenni Kallunki; Florian Eugster; Ann Vanstraelen
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October 21, 2025 at 6:45 PM
Auditor Stock Ownership, Investment Returns, and Audit Quality: Henrik Nilsson; Jenni Kallunki; Florian Eugster; Ann Vanstraelen
Hidden weaknesses: the role of unrealized losses in monetary policy transmission: Kagerer, Benedikt; Pancaro, Cosimo; Reghezza, Alessio; De Vito, Antonio
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October 11, 2025 at 5:45 AM
Hidden weaknesses: the role of unrealized losses in monetary policy transmission: Kagerer, Benedikt; Pancaro, Cosimo; Reghezza, Alessio; De Vito, Antonio
Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion: Guillaume Dumas; Yann Quéméner
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October 11, 2025 at 4:45 AM
Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion: Guillaume Dumas; Yann Quéméner
Optimal indirect taxation when firms avoid profit taxes
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October 11, 2025 at 3:45 AM
Optimal indirect taxation when firms avoid profit taxes
Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency
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October 11, 2025 at 2:45 AM
Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency
Minimum tax, Tax haven and Activity shifting: Jean Hindriks; Yukihiro Nishimura
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October 11, 2025 at 1:45 AM
Minimum tax, Tax haven and Activity shifting: Jean Hindriks; Yukihiro Nishimura