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Accounting and Auditing
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Posts: 10
Followers: 1
Refocusing public internal financial control: Guidance for SIGMA partners
https://d.repec.org/n?u=RePEc:oec:govaac:81-en&r=&r=acc
Published: September 1, 2026 00:00
Public internal financial control (PIFC) was introduced by the European Commission to help public sector organisations align their financial management and control systems with the principles of sound financial management. This paper reviews the state of…
Internal information quality and performance metric selection
https://d.repec.org/n?u=RePEc:ehl:lserod:138070&r=&r=acc
Published: August 31, 2026 00:00
We examine the role of firms’ internal information quality (IIQ) in designing executive incentive contracts. We find that higher IIQ is associated with a greater number of performance metrics and increased dissimilarity from peer firms’ contracts,…
The disclosure of audit materiality in the auditor's report and its impact on user perceptions and decisions
https://d.repec.org/n?u=RePEc:dar:wpaper:161481&r=&r=acc
Published: July 20, 2026 00:00
This cumulative dissertation examines the role, determinants, and consequences of audit materiality disclosures, with a particular emphasis on their function as transparency and signaling mechanisms in capital markets. Audit materiality is a core concept…
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…