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Report NEP-ACC-2026-03-16
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:
- Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026, "What happens at the interface of digitalisation and accounting?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129175, Mar.
- Khalid, Hassam & Ahmad, Khalil & Ali, Amjad, 2025, "The Impact of Information Technology Audits on Audit Efficiency and Effectiveness: Evidence from UK Firms," MPRA Paper, University Library of Munich, Germany, number 127542.
- Karim, Danish & Ahmad, Khalil & Ali, Amjad, 2025, "Artificial Intelligence and the Evolution of Accounting: Transforming Roles, Skills, and Professional Practices," MPRA Paper, University Library of Munich, Germany, number 127531.
- Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
- Kevin Parra Ramirez & Vincent Vicard, 2026, "The instruments of profit shifting," Working Papers, EU Tax Observatory, number 043, Jan.
- Sitti Syamsiar Muharram, 2026, "Factors Affecting the Intention to Pursue Professional Accounting Qualifications: A Proposed Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr247, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
- Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
- Claudio Agostini & Zareh Asatryan & Laurent Bach & Govindadeva Bernier & Marinho Bertanha & Katarzyna A. Bilicka & Anne Brockmeyer & Jaroslav Bukovina & Guillermo Falcone & Pablo Garriga & Yuxuan He &, 2026, "The Elasticity of Corporate Taxable Income Across Countries," NBER Working Papers, National Bureau of Economic Research, Inc, number 34945, Mar.