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Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, informati...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical an...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

This study addresses the growing need for linguistically grounded and domain-sensitive vocabulary modelling in Financial English by integrating methods from corpus linguistics with insights from financial discourse analy...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

The article investigates the transformation of sustainability reporting from a traditional compliance tool into a strategic channel for communication and corporate reputation management. Particular attention is focused o...

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and reg...

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

The relevance of this study is driven by the rapid digitalisation of payment systems and the growing exposure of the financial system to cyber, operational, and AML/CFT-related risks, intensified by the expansion of non-...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure. Method - This stud...

Abstract Despite a proliferation of the United Nations General Assembly high-level meetings on a range of health issues and developmental challenges, global funding continues to flow disproportionately to HIV and materna...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...

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...

This study explores the evolving role of stockbrokers in the context of global financial market transformation and the rapid expansion of digital technologies. We examine how the traditional function of brokers as mere t...

The study examines the moderating role of International Financial Reporting Standards (IFRS) adoption between tax avoidance and the performance of Small and Medium Enterprises (SMEs) in Nigeria. This research explores wh...

The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...

The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...

Artificial intelligence (AI) is increasingly integrated into accounting, automating tasks such as data processing, risk assessment and financial reporting. While AI offers efficiency gains, it raises ethical and data pri...