Report NEP-ACC-2026-04-27

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:

• Khadija Qasimi & Fatiha Benamar, 2025, "Study of the relationship between the organization and the positioning of Internal Audit and its effectiveness
  [Etude de la relation entre l'organisation et le positionnement de l'Audit Interne et son efficacité]," Post-Print, HAL, number hal-05406415, Dec, DOI: 10.5281/zenodo.17848691.
• Brun Lidia & Stoehlker Daniel & Pycroft Jonathan & Van't Riet Maarten, 2026, "A – Potentially Positive – Welfare Assessment of the Global Minimum Tax," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2025-04-02, Mar.
• Pingyang Gao & Xu Jiang & Jinzhi Lu, 2026, "A Theory of Covenant Accounting Adjustment," Papers, arXiv.org, number 2604.15661, Apr.
• Nakatani, Ryota & Miyamoto, Hiroaki, 2026, "Optimal Taxation in the Automation Era," MPRA Paper, University Library of Munich, Germany, number 128480, Mar.

Report NEP-ACC-2026-04-27

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: