Report NEP-ACC-2026-02-09

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.

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Other reports in NEP-ACC

The following items were announced in this report:

• Zahid, Haider & Ali, Amjad & Audi, Marc, 2025, "Cryptocurrency Regulation and Financial Disclosure: Cross-Jurisdictional Evidence on Corporate Reporting Practices," MPRA Paper, University Library of Munich, Germany, number 127482.
• Miroslav Serafimoski, 2025, "Classification Of A Foreign Exchange Difference From An Intragroup Monetary Liabilities And Assets In Multinational Telecomunication Companies Under Ifrs18," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 039, Dec.
• Housseni Wague & Azzeddine Allioui, 2025, "The Integration of Artificial Intelligence in Financial Auditing to Optimize Efficiency, Risk Management, and Transparency," RAIS Conference Proceedings 2022-2025, Research Association for Interdisciplinary Studies, number 0572, Aug.
• Ivan Dionisijev & Zorica Bozhinovska Lazarevska & Todor Tocev, 2025, "From Basics To Intelligent Tools: Accounting Information And Ai In Public‐Sector Internal Auditing," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 002, Dec.
• Aya Ouchene & Azzeddine Allioui, 2025, "Strategic Frameworks for Tax Evasion and Trust-Based Mechanisms: Financial Integrity and Risk Management Practices," RAIS Conference Proceedings 2022-2025, Research Association for Interdisciplinary Studies, number 0557, Aug.
• Nguyen, Hang T. T., 2026, "The productivity paradox of corporate taxation: A nonlinear tale of growth and constraints," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 310.
• Makoto Hasegawa & Takafumi Kawakubo & Takafumi Suzuki & Masayoshi Hayashi, 2026, "Tax-Motivated Transfer Pricing and Country-by-Country Reporting: Evidence from Japanese Customs Data," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-1266, Jan.