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7 documents matched the search for the 2020-12-14 issue of the NEP report on Accounting and Auditing (nep-acc), currently edited by Alexander Harin.
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1

Disclosure and publication of information on the governance and ownership of joint-stock corporations in Europe (19th-early 20th centuries),
Johan Poukens, from IBF – Institut für Bank- und Finanzgeschichte / Institute for Banking and Financial History, Frankfurt am Main (2020) Downloads

U.S. Households' Balance Sheet and the link to economic policies,
Kees De Koning, from University Library of Munich, Germany (2020)
Keywords: U.S. households' balance sheet; Home mortgage levels by income group; Government debt levels. Quantitative Easing and an improved Q.E. method.
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Sovereign Capital, External Balance, and the Investment-Based Balassa-Samuelson Effect in a Global Dynamic Equilibrium,
Alexis Derviz, from Czech National Bank (2020)
Keywords: Capital, dynamic optimization, real exchange rate, sovereignty, tradability
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On the determinants and effects of corporate tax transparency: Review of an emerging literature,
Raphael Müller, Christoph Spengel and Heiko Vay, from ZEW - Leibniz Centre for European Economic Research (2020)
Keywords: tax transparency, tax disclosure, tax planning, literature review
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Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness,
Keishi Fujiyama, from Research Institute for Economics & Business Administration, Kobe University (2021) Downloads

A Return to Operating with Abundant Reserves,
Lorie Logan, from Federal Reserve Bank of New York (2020)
Keywords: reserves; Federal Reserve; banks; market; balances; Treasury General Account (TGA); pandemic; COVID-19; balance sheets; reserve balances; interest paid on excess reserves (IOER); money market rates; foreign banking organizations (FBOs)
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The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals,
Aránzazu Guillán Montero and David Le Blanc, from United Nations, Department of Economics and Social Affairs (2019)
Keywords: Sustainable development goals; sustainable development; government accountabi­lity; supreme audit institutions
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