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Accounting and Auditing
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Posts: 11
Followers: 1
The Evolution of the Corporate Bond Market: A Theoretical Analysis
https://d.repec.org/n?u=RePEc:fip:fedpwp:103286&r=&r=acc
Published: May 21, 2026 00:00
We develop a model of a dealer-intermediated over-the-counter market designed to study three major changes in the structure of the U.S. corporate bond market: the increase in dealers’ balance sheet costs, the emergence of electronic trading platforms, and…
The state of artificial intelligence in public audit: Evidence from selected countries and the European Union
https://d.repec.org/n?u=RePEc:oec:comaaa:58-en&r=&r=acc
Published: May 7, 2026 00:00
This paper examines how public audit institutions are exploring the use of artificial intelligence (AI) to strengthen oversight and improve audit processes. Drawing on consultations with 15 institutions across 14 countries and the European Union, it…
The Revolving Door's Hidden Mechanism: Intra-institutional Circulation of Audit Knowledge and the Limits of Independence Regulation
https://d.repec.org/n?u=RePEc:osf:socarx:986kq_v1&r=&r=acc
Published: April 7, 2026 00:00
Independence regulations governing the auditor-to-client revolving door — exemplified by SOX Section 206 — target only the auditor's side of the engagement. They do not address the transformation in information structure that occurs when a former auditor…
The banking system and the demand for reserves
https://d.repec.org/n?u=RePEc:fip:feddsp:103006&r=&r=acc
Published: April 2, 2026 00:00
Dallas Fed President Lorie Logan delivered these remarks at the Eleventh District Banking Conference.
Prospects for Shrinking the Fed’s Balance Sheet: A speech at the Economic Club of Miami, Miami, Florida., March 26, 2026
https://d.repec.org/n?u=RePEc:fip:fedgsq:102946&r=&r=acc
Published: March 26, 2026 00:00
Unveiling Risk on Bank Balance Sheets: From Risk Disclosure to Credit Reallocation
https://d.repec.org/n?u=RePEc:sef:csefwp:773&r=&r=acc
Published: March 17, 2026 00:00
We examine how banks adjust credit allocation when hidden credit risk is revealed. Using supervisory risk disclosure data from the European Central Bank’s 2014 Asset Quality Review, we find that banks experiencing larger increases in non-performing loans…
A Brief Illustrated History of the Federal Reserve’s Balance Sheet
https://d.repec.org/n?u=RePEc:fip:fedgfn:102802&r=&r=acc
Published: February 13, 2026 00:00
The size of the Federal Reserve's balance expanded dramatically from 2008 to 2022 and has recently begun to adjust as the Fed moves toward a policy of "ample" reserves. While this expansion was unprecedented in its speed and came after a long period of…
A Decomposition of Balance Sheet Reduction
https://d.repec.org/n?u=RePEc:fip:fedgfn:102443&r=&r=acc
Published: February 2, 2026 00:00
Since the Global Financial Crisis, central banks have used the size and composition of their balance sheets to influence financial conditions and economic activity when policy rates are constrained by the effective lower bound. A common measure of the size…
The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique
https://d.repec.org/n?u=RePEc:imf:imftnm:2025/015&r=&r=acc
Published: December 23, 2025 00:00
This technical note presents the Reverse Method, a novel indirect approach for estimating the global value-added tax (VAT) compliance gap. The Reverse Method leverages public datasets and a calibrated econometric model to produce scalable, comparable, and…
Brazil's VAT Reform: Ensuring Revenue Neutrality
https://d.repec.org/n?u=RePEc:imf:imfwpa:2025/266&r=&r=acc
Published: December 19, 2025 00:00
Brazil’s landmark VAT reform, approved in December 2023, will profoundly alter the way consumption taxes are raised across three levels of government. The dual VAT will replace five overlapping taxes, address major inefficiencies of the current system, and…
Designing Bank Regulation with Accounting Discretion
https://d.repec.org/n?u=RePEc:fip:fednls:102211&r=&r=acc
Published: December 15, 2025 00:00
Why does the banking industry remain prone to large and costly disruptions despite being so heavily regulated? Is there a need for more regulation, less regulation, or simply different regulation? Our recent Staff Report combines insights from academic…