A working paper is a type of document that is used to share ideas about a topic or to elicit feedback before submitting to a peer-reviewed conference or academic journal. Working papers are often the basis for related works and may be considered as grey literature. They are typically hosted on websites belonging either to the author or the authors affiliated institution. There are different types of working papers, including:

• Technical paper: A type of working paper that is used to share technical information about a product or process.

• Audit working papers: Documents required on an audit of a companys financial statements. The working papers are the property of the accounting firm conducting the audit. These papers are formally referred to as audit documentation or sometimes as the audit file. The documents serve as proof of audit procedures performed, evidence obtained, and the conclusion or opinion the auditor reached.

Working papers are usually pre-publication versions of academic journal articles, which have already been submitted or are in the process of being submitted for publication. They are not refereed, and by posting the document online, the author may receive feedback, which could help improve the publication. Working papers are a great way for journalists to gain access to new research quickly, as the peer-review and publication process can take months to a year or longer. Once the working paper has been published, it should be cited in its final version, as published in the academic journal.