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Report NEP-ACC-2025-08-25
This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-ACC
The following items were announced in this report:
- Amberger, Harald & Gallemore, John & Wilde, Jaron, 2025, "Corporate tax system complexity and investment sensitivity to tax policy changes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 300.
- Blaufus, Kay & Maiterth, Ralf & Milde, Michael & Sureth, Caren, 2025, "Choosing the wrong box? Behavioral frictions and limits of tax advice in tax regime choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 304.
- Ayoub El Bahi & Fatima Charef & Mountacer Bourjila, 2025, "The Impact of Digital Transformation on the Internal Audit Function: A Literature Review," Post-Print, HAL, number hal-05160950, Jul, DOI: 10.5281/ZENODO.15832361.
- Lorena Rivero del Paso & Chloe Cho & Ramon Narvaez Terron, 2025, "Making Cost Data Work for Public Financial Management," IMF Working Papers, International Monetary Fund, number 2025/159, Aug.
- Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025, "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 299.
- Amberger, Harald & Stocken, Phillip C., 2025, "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 301.
- Jupić, Nedžad & Gadžo, Amra, 2025, "Enhancing small and medium enterprise performance through artificial intelligence integration in accounting," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 324135.
- Ren'ee Men'endez & Viktor Winschel, 2025, "Macroeconomic Foundation of Monetary Accounting by Diagrams of Categorical Universals," Papers, arXiv.org, number 2508.14132, Aug.
- Rossen Rozenov & Mr. Waikei Raphael Lam & Yang Yang & Yinjie Yu, 2025, "Options for Strengthening Ireland’s Fiscal Framework," IMF Working Papers, International Monetary Fund, number 2025/149, Jul.