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Report NEP-ACC-2026-06-08
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:
- Mdhlalose, Dickson, 2026, "The Role of Digital Technologies in Shaping SME Management Accounting: Evidence and Implications from South Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341046.
- Bertomeu, Jeremy & Cheynel, Edwige & Lunawat, Radhika & Milone, Mario, 2026, "On humans and AI: A financial reporting dilemma," MPRA Paper, University Library of Munich, Germany, number 128775, Apr.
- Massab, Khizra & Siddiqui, Danish Ahmed, 2026, "The Moderating Role of the Management Accounting Information System in the Relationship between Innovation Strategy and Performance in Pakistani Banks," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341014.
- Zhen Zhang & Moxuan Zheng & Tongchen Zhang & Luyun Lin & Yiqing Wang & Lixing Lin, 2026, "Bankruptcy Prediction from 10-K Narratives: Evidence from Interpretable Text Scores and Accounting Baselines," Papers, arXiv.org, number 2606.05623, Jun.
- NAKATANI, Ryota & MIYAMOTO, Hiroaki, 2026, "Optimal Taxation in the Automation Era," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 710, Apr.
- Christl Michael & Navarro Berdeal Silvia, 2026, "Tax expenditures and redistribution - The case of Portugal," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2026-05, May.
- Mahyar Kargar & Benjamin Lester & Semih Üslü & Pierre-Olivier Weill, 2026, "The Evolution of the Corporate Bond Market: A Theoretical Analysis," Working Papers, Federal Reserve Bank of Philadelphia, number 26-27, May, DOI: 10.21799/frbp.wp.2026.27.