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/
"Tax-Motivated Transfer Pricing and Country-by-Country Reporting: Evidence from Japanese Customs Data": Masayoshi Hayashi
NEP/RePEc link
to paper
d.repec.org
February 16, 2026 at 12:50 AM
"Tax-Motivated Transfer Pricing and Country-by-Country Reporting: Evidence from Japanese Customs Data": Masayoshi Hayashi
The productivity paradox of corporate taxation: A nonlinear tale of growth and constraints: Nguyen, Hang T. T.
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 11:50 PM
The productivity paradox of corporate taxation: A nonlinear tale of growth and constraints: Nguyen, Hang T. T.
Strategic Frameworks for Tax Evasion and Trust-Based Mechanisms: Financial Integrity and Risk Management Practices: Azzeddine Allioui
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 10:50 PM
Strategic Frameworks for Tax Evasion and Trust-Based Mechanisms: Financial Integrity and Risk Management Practices: Azzeddine Allioui
FROM BASICS TO INTELLIGENT TOOLS: ACCOUNTING INFORMATION AND AI IN PUBLIC‐SECTOR INTERNAL AUDITING: Todor Tocev
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 9:50 PM
FROM BASICS TO INTELLIGENT TOOLS: ACCOUNTING INFORMATION AND AI IN PUBLIC‐SECTOR INTERNAL AUDITING: Todor Tocev
The Integration of Artificial Intelligence in Financial Auditing to Optimize Efficiency, Risk Management, and Transparency: Azzeddine Allioui
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 8:50 PM
The Integration of Artificial Intelligence in Financial Auditing to Optimize Efficiency, Risk Management, and Transparency: Azzeddine Allioui
CLASSIFICATION OF A FOREIGN EXCHANGE DIFFERENCE FROM AN INTRAGROUP MONETARY LIABILITIES AND ASSETS IN MULTINATIONAL TELECOMUNICATION COMPANIES UNDER IFRS18: Miroslav Serafimoski
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 7:50 PM
CLASSIFICATION OF A FOREIGN EXCHANGE DIFFERENCE FROM AN INTRAGROUP MONETARY LIABILITIES AND ASSETS IN MULTINATIONAL TELECOMUNICATION COMPANIES UNDER IFRS18: Miroslav Serafimoski
Cryptocurrency Regulation and Financial Disclosure: Cross-Jurisdictional Evidence on Corporate Reporting Practices: Audi, Marc
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 6:50 PM
Cryptocurrency Regulation and Financial Disclosure: Cross-Jurisdictional Evidence on Corporate Reporting Practices: Audi, Marc
The Corporate Income Tax Gap: Stoehlker Daniel
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 5:50 PM
The Corporate Income Tax Gap: Stoehlker Daniel
Global Ripple Effects of Corporate Tax Reforms: Joseph B. Steinberg
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 4:50 PM
Global Ripple Effects of Corporate Tax Reforms: Joseph B. Steinberg
Shift or Share? Profit Shifting and Workers’ Profit-Sharing: Giulia Aliprandi
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 3:51 PM
Shift or Share? Profit Shifting and Workers’ Profit-Sharing: Giulia Aliprandi
One and done or repeat inspections? The differential effect on multiple tax audits: Luca Salvadori
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 2:51 PM
One and done or repeat inspections? The differential effect on multiple tax audits: Luca Salvadori
Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services: Carmen Elena Stoenoiu
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 1:51 PM
Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services: Carmen Elena Stoenoiu
The Distribution of Profit Shifting: Camille Semelet
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 12:51 PM
The Distribution of Profit Shifting: Camille Semelet
The role of new technologies in improving financial audit quality following the financial scandals of the 2000s: Youssef Ghandari
NEP/RePEc link
to paper
d.repec.org
February 15, 2026 at 11:51 AM
The role of new technologies in improving financial audit quality following the financial scandals of the 2000s: Youssef Ghandari
Brazil's VAT Reform: Ensuring Revenue Neutrality: Miguel Pecho
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 4:50 PM
Brazil's VAT Reform: Ensuring Revenue Neutrality: Miguel Pecho
Extended Company Tax Reforms: A CGE analysis: Jason Nassios
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 4:00 PM
Extended Company Tax Reforms: A CGE analysis: Jason Nassios
The Effects of Financial Frictions on Optimal Corporate Income and Consumption Taxation in an R&D-Driven Growth Model: Ken Tabata
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 2:50 PM
The Effects of Financial Frictions on Optimal Corporate Income and Consumption Taxation in an R&D-Driven Growth Model: Ken Tabata
The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique: Polina Prokof'yeva
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 1:50 PM
The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique: Polina Prokof'yeva
Designing Bank Regulation with Accounting Discretion: Kinda Hachem
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 12:51 PM
Designing Bank Regulation with Accounting Discretion: Kinda Hachem
L’intelligence artificielle: les métiers de la comptabilité et la gouvernance publique: Trabelsi, Mohamed Ali
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 11:51 AM
L’intelligence artificielle: les métiers de la comptabilité et la gouvernance publique: Trabelsi, Mohamed Ali
Will the Global Minimum Tax Hurt Developing Countries?: Dirk Schindler
NEP/RePEc link
to paper
d.repec.org
January 11, 2026 at 10:51 AM
Will the Global Minimum Tax Hurt Developing Countries?: Dirk Schindler
Income Taxation Across Countries: Xincheng Qiu; Nicolo Russo
NEP/RePEc link
to paper
d.repec.org
December 25, 2025 at 5:45 PM
Income Taxation Across Countries: Xincheng Qiu; Nicolo Russo
Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies
NEP/RePEc link
to paper
d.repec.org
December 25, 2025 at 4:45 PM
Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies
VAT collection only at the retail stage: Evidence on tax compliance: Annalisa Tassi; Adrien Bussy
NEP/RePEc link
to paper
d.repec.org
December 25, 2025 at 3:45 PM
VAT collection only at the retail stage: Evidence on tax compliance: Annalisa Tassi; Adrien Bussy
Value relevance of Accounting informational; Evidence from Nigeria Quoted firms: AUDU, Omoakele Gabriel; ADEGBOLA, OluwaFemi Solomon
NEP/RePEc link
to paper
d.repec.org
December 25, 2025 at 2:45 PM
Value relevance of Accounting informational; Evidence from Nigeria Quoted firms: AUDU, Omoakele Gabriel; ADEGBOLA, OluwaFemi Solomon