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Accounting and Auditing
Site URL: lists.repec.org/mailman/listinfo/nep-acc
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Posts: 13
Followers: 1
Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework
https://d.repec.org/n?u=RePEc:gtr:gatrjs:afr251&r=&r=acc
Published: June 30, 2026 00:00
" Objective - This research reviews and synthesizes accounting literature on whistleblowing within the Theory of Planned Behavior (TPB) framework, with a particular focus on its extensions, and aims to provide guidelines for future research in accounting.…
Beyond Reserves: The Federal Reserve's Balance Sheet and the Repo Market
https://d.repec.org/n?u=RePEc:fip:fedgfe:103441&r=&r=acc
Published: June 22, 2026 00:00
We present a new constraint on the size of the Fed’s balance sheet: repo market capacity. Calibrating a structural model to the recent monetary tightening cycle, we show that repo market capacity—driven by money market fund liquidity supply—is the binding…
When the Standard Becomes the Shield: SA 600, Group Audit Failures, and the Case for Convergence with ISA 600 in India
https://d.repec.org/n?u=RePEc:osf:socarx:c4wr5_v1&r=&r=acc
Published: June 15, 2026 00:00
This paper examines whether, and how, the design of India's group auditing standard, SA 600 (2002), shaped the interpretive conditions in which audit deficiencies arose in corporate failures, and evaluates the case for convergence with ISA 600. The paper…
Could Country-by-Country Reporting Increase Profit Shifting?
https://d.repec.org/n?u=RePEc:tin:wpaper:20260027&r=&r=acc
Published: June 3, 2026 00:00
Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals' worldwide activities. We model Country-by-Country reporting as increasing tax planning and tax audit costs for profit-shifting…
example-project: A Reproducible Empirical Research Template
https://d.repec.org/n?u=RePEc:osf:socarx:yx7af_v1&r=&r=acc
Published: June 2, 2026 00:00
An open-source teaching hub and template suite for reproducible empirical research, primarily targeting empirical business researchers in accounting and finance. Pairs with companion repositories project-template (the research pipeline) and…
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…