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Report NEP-ACC-2026-07-13
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:
- Niels Johannesen & Lauge Larsen & Nadine Riedel, 2026, "Does Global Financial Transparency Improve Tax Compliance in Developing Countries?," CESifo Working Paper Series, CESifo, number 12747.
- Lucía Contreras & Felix Hugger & Tom Zawisza, 2026, "MNE Responses to the Global Minimum Tax," OECD Taxation Working Papers, OECD Publishing, number 77, Jul, DOI: 10.1787/0bc9aac9-en.
- Agostini, Claudio & Asatryan, Zareh & Bach, Laurent & Bernier, Govindadeva & Berthana, Marinho & Bilicka, Katarzyna & Brockmeyer, Anne & Bukovina, Jaroslav & Falcone, Guillermo & Garriga, Pablo & He, , 2026, "The Elasticity of Corporate Taxable Income Across Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 21274, Mar.
- Hasnaa Allaouche & Khalid Sobhi, 2026, "The Role of Smart Internal Auditing in Modernizing Public Governance in the Digital Age: A Theoretical Approach
[La contribution de l'audit interne intelligent dans la modernisation de la gouvernance publique à l'ère du numérique : Approche théori," Post-Print, HAL, number hal-05585239, Apr, DOI: 10.5281/zenodo.19319785. - Meryem Hanini & Said El Ganich & Grégory Wegmann, 2025, "The Academic view and the Professional Practice of Artificial Intelligence in Management Accounting: A Comparative Analysis," Post-Print, HAL, number hal-05654157, Dec.
- Barzelay, Michael & Seabra, Sérgio N., 2026, "From audit to prosecution: institutional collaboration as a solution to closing the expectations gap in decentralized governance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138729, Jun.