NEP-ACC: Accounting and Auditing

"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.

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

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

Cryptocurrency Regulation and Financial Disclosure: Cross-Jurisdictional Evidence on Corporate Reporting Practices: Audi, Marc

The Corporate Income Tax Gap: Stoehlker Daniel

Global Ripple Effects of Corporate Tax Reforms: Joseph B. Steinberg

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

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

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

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

The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique: Polina Prokof'yeva

Designing Bank Regulation with Accounting Discretion: Kinda Hachem

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

Income Taxation Across Countries: Xincheng Qiu; Nicolo Russo

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

Value relevance of Accounting informational; Evidence from Nigeria Quoted firms: AUDU, Omoakele Gabriel; ADEGBOLA, OluwaFemi Solomon

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?: Javier Garcia-Bernardo; Petr Jansky; Gabriel Zucman

Measurement Matters: Financial Reporting and Productivity: John M. Barrios; Brian C. Fujiy; Petro Lisowsky; Michael Minnis

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

​​Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland: Kauhanen, Antti; Ropponen, Olli