Report NEP-ACC-2026-06-22

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:

• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Azuma, Akihiro, 2026, "累積差額調整税 (Cdat): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
  [Cumulative Difference Adjustment Tax (CDAT): A Design Hypothesis for Consumption Taxation Based on Real-Time Management of Cumulative Differences]," MPRA Paper, University Library of Munich, Germany, number 129552, Apr.
• Weisbrod, Eric, 2026, "example-project: A Reproducible Empirical Research Template," SocArXiv, Center for Open Science, number yx7af_v1, Jun, DOI: 10.31219/osf.io/yx7af_v1.
• Edoardo Borlatto & Elisa Ballesio & Elisa Truant & Laura Broccardo, 2026, "Evolving Roles and Strategic Influence of CFOs within Modern Management Control Systems: A Systematic Literature Review," Post-Print, HAL, number hal-05624443, Apr, DOI: 10.3280/MACO2026-001002.
• Ozili, Peterson K, 2026, "Beyond financial inclusion: understanding the global risks and consequences of formal account inactivity," MPRA Paper, University Library of Munich, Germany, number 128973.