Report NEP-ACC-2026-02-16

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:

• Ogurcova, Ilona, 2026, "The Importance of Internal Audit Professionalism for the Quality of Healthcare Services: Challenges of Applying Global Standards in Lithuania," SocArXiv, Center for Open Science, number sav3b_v1, Jan, DOI: 10.31219/osf.io/sav3b_v1.
• Jian Chu & Raymond Fisman & Yongxiang Wang & Maoliang Ye, 2026, "Audit Centralization and Audit Quality: Evidence from Chinese Cities," NBER Working Papers, National Bureau of Economic Research, Inc, number 34776, Jan.
• Gatifi Ayoub & Mdarbi Saïd, 2025, "Accounting Information Systems in the Age of Artificial Intelligence: Theoretical Frameworks and a Prospective Model
  [Les Systèmes D’Information Comptable À L’Ère De L’Intelligence Artificielle : Cadres Théoriques Et Modèle Prospectif]," Post-Print, HAL, number hal-05392003, Nov.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-02.
• Pascal de Clarens, 2025, "Using extended DMA as management tool," Post-Print, HAL, number hal-05464039, Sep.

Report NEP-ACC-2026-02-16

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: