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Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...

Abstract Background: Marker-based training is a widely used type of positive reinforcement training believed to improve learning outcomes by providing a precise and consistent marker for desired behavior. However, resear...

This article analyzes statistical approaches to evaluating the effectiveness of state capital investments in the context of socio-economic development in Ukrainian regions. It identifies the need for a quantitative analy...

Background: Early enrolment for antenatal care (ANC) is an important strategy in improving perinatal and maternal outcomes. Treatable conditions in pregnancy, such as anaemia, human immunodeficiency virus (HIV), and syp...

In the report about effectiveness of selected Active Labor Market Programs (ALMP) published in 2015 by the Supreme Audit Office (NIK) one can find conclusions which may indicate the occurrence possibility of the performa...

Abstract Background Psychopathic characteristics are associated with an elevated risk for violent behavior and are therefore of interest in research studies. Despite extensive research, the role of emotional and attentio...

This Campbell systematic review examines the effectiveness of e‐learning in improving evidence‐based health care (EBHC) knowledge and practice. Compared to no learning, pure e‐learning improves EBHC knowledge and s...

The article examines the state and dynamics of academic freedom in the context of contemporary global challenges. The existing methodological toolkit for assessing university freedoms is analyzed, specifically the Academ...

This article presents a statistical analysis of the relationship between the development of the circular economy and climate change in Ukraine during the period 2010–2024. The circular economy, as an alternative model ...

Abstract. The evaluation of forecast accuracy is one of the key instruments for assessing the reliability and practical value of analytical models applied by various institutions in the field of macroeconomic forecasting...

The aim of the article is to determine the institutional foundations for the formation of the state aid statistics system to support the implementation of research projects and innovations by business entities in the EU,...

The article examines structural characteristics of registered unemployment in Ukraine in 2021–2024 in conditions of socio-economic instability and martial law. The relevance of the study is due to the need to assess ch...

Agricultural exports are one of the most important sources of foreign exchange in Ukraine, the adequacy of which in the conditions of modern challenges significantly depends on the socio-economic stability of the country...

The article explores the historical evolution and methodological transformation of approaches to classifying high-tech industries and assessing their contribution to economic development. Drawing on scientific works that...

As qualitative research becomes increasingly recognized and valued, it is imperative that it is conducted in a rigorous and methodical manner to yield meaningful and useful results. To be accepted as trustworthy, qualita...

Materias / palabras clave: accounting, auditing, operational audit, operations research, audit effectiveness, auditing standards; Social Sciences: Commerce: Business: Accounting. Bookkeeping