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Report NEP-ACC-2026-09-14
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:
- Daniel Suva, 2026, "Nonlinear Profit Shifting: Evidence from Administrative Firm-Level Data," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2026/27, Sep, revised Sep 2026.
- Jamal, Usama, 2026, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," CEPREMAP Working Papers (Docweb), CEPREMAP, number 2603, Jul.
- Said Bribich & Mounir Daoua, 2026, "The impact of artificial intelligence on internal audit performance: optimization of methods and reliability
[L'impact de l'intelligence artificielle sur la performance de l'audit interne : optimisation des méthodes et de la fiabilité]," Post-Print, HAL, number hal-05673662, DOI: 10.5281/zenodo.20618107. - Shehaj, Pranvera, 2026, "Design matters: Firm-level evidence on tax treaty provisions and multinational investment," Discussion Papers, Free University Berlin, School of Business & Economics, number 2026/20, DOI: 10.17169/refubium-53117.
- Said Bribich & Mounir Daoua, 2026, "The Impact Of Internal Control On Fraud Detection And Prevention: The Case Of Companies In The Souss-Massa Region
[L'Impact Du Contrôle Interne Sur La Détection Et La Prévention De La Fraude : Cas Des Entreprises De La Region Sous-Massa]," Post-Print, HAL, number hal-05671937, DOI: 10.5281/zenodo.20750129. - Wayne B. Gray & Ronald Shadbegian & Ann Wolverton, 2026, "Evidence of How Electronic Reporting and Automated Auditing Affects Regulatory Compliance and Environmental Performance," NBER Working Papers, National Bureau of Economic Research, Inc, number 35525, Jul.