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. 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:

• 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 300, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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 304, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ayoub El Bahi & Fatima Charef & Mountacer Bourjila, 2025. "The Impact of Digital Transformation on the Internal Audit Function: A Literature Review," Post-Print hal-05160950, HAL.
• Lorena Rivero del Paso & Chloe Cho & Ramon Narvaez Terron, 2025. "Making Cost Data Work for Public Financial Management," IMF Working Papers 2025/159, International Monetary Fund.
• Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025. "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research 299, arqus - Arbeitskreis Quantitative Steuerlehre.
• Amberger, Harald & Stocken, Phillip C., 2025. "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research 301, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jupić, Nedžad & Gadžo, Amra, 2025. "Enhancing small and medium enterprise performance through artificial intelligence integration in accounting," EconStor Conference Papers 324135, ZBW - Leibniz Information Centre for Economics.
• Ren'ee Men'endez & Viktor Winschel, 2025. "Macroeconomic Foundation of Monetary Accounting by Diagrams of Categorical Universals," Papers 2508.14132, arXiv.org.
• Rossen Rozenov & Mr. Waikei Raphael Lam & Yang Yang & Yinjie Yu, 2025. "Options for Strengthening Ireland’s Fiscal Framework," IMF Working Papers 2025/149, International Monetary Fund.