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Report NEP-ACC-2026-08-24
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:
- Jesus Feliciano, Cristiano, 2026, "Empirical Studies on Innovative Technologies in Auditing," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 160656, Jan.
- Klas Klaas & Pilar Sáenz De Ormijana, 2026, "Refocusing public internal financial control: Guidance for SIGMA partners," SIGMA Papers, OECD Publishing, number 81, Sep, DOI: 10.1787/bc9bc104-en.
- Pettenuzzo, Davide & Sabbatucci, Riccardo & Timmermann, Allan, 2024, "Financial Statements and Macroeconomic Dynamics," CEPR Discussion Papers, Centre for Economic Policy Research, number 19497, Sep.
- Lakshminarayan, Srivatsan, 2026, "Teaching IFRS Contextually: A Framework-based Approach Using Accompanying Documents — Illustrated Through Revenue Recognition (IFRS 15)," SocArXiv, Center for Open Science, number g9qps_v1, Jul, DOI: 10.31235/osf.io/g9qps_v1.
- Qi Wang, 2026, "AWARE-FX: An Auditable Knowledge-Guided AI System for Measuring Corporate Foreign-Exchange Hedging Disclosure," Papers, arXiv.org, number 2607.27611, Jul.
- Hamza Ousi Moh & Tarik Jellouli, 2026, "Procedures Manual and Internal Control: An Analysis of Their Structuring Role within a Moroccan Industrial Organization
[Manuel de procédures et contrôle interne : analyse du rôle structurant dans une organisation industrielle marocaine]," Post-Print, HAL, number hal-05654358, Jun, DOI: 10.5281/zenodo.20568777.