Report NEP-ACC-2018-12-24

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:

• Mohammad Abdolmohammadi & Steven DeSimone & Tien Shih Hsieh & Zhihong Wang, 2017. "Factors Associated with Internal Audit Function Involvement with XBRL Implementation in Public Companies: An International Study," Working Papers 1708, College of the Holy Cross, Department of Economics.
• Ayachi, Ghoufrane, 2018. "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper 90039, University Library of Munich, Germany.
• Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
• Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
• FISCALIS Tax Gap Project Group, 2018. "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers 73, Directorate General Taxation and Customs Union, European Commission.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, Center for Financial Studies (CFS).
• KOBAYASHI Yohei & SATO Motohiro & SUZUKI Masaaki, 2018. "Empirical Studies on Effect of Property Tax on Capital Investment (Japanese)," Discussion Papers (Japanese) 18031, Research Institute of Economy, Trade and Industry (RIETI).
• Hinterschweiger, Marc & Neumann, Tobias & Saporta, Victoria, 2018. "Risk sensitivity and risk shifting in banking regulation," Bank of England Financial Stability Papers 44, Bank of England.
• Edwards, Alexander & Todtenhaupt, Maximilian, 2018. "Capital gains taxation and funding for start-ups," ZEW Discussion Papers 18-046, ZEW - Leibniz Centre for European Economic Research.
• V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2018. "Optimal Capital Taxation Revisited," Staff Report 571, Federal Reserve Bank of Minneapolis.
• Claudia Gerber & Alexander D Klemm & Li Liu & Victor Mylonas, 2018. "Personal Income Tax Progressivity: Trends and Implications," IMF Working Papers 18/246, International Monetary Fund.
• Liu, Yi & Matsumura, Toshihiro & Zeng, Chenhang, 2018. "The Relationship between Privatization and Corporate Taxation Policies," MPRA Paper 89784, University Library of Munich, Germany, revised Oct 2018.
• Galstyan, Vahagn & Herzberg, Valerie, 2018. "External Balance Sheet Risks in Ireland," Financial Stability Notes 09-18, Central Bank of Ireland.