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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...

The objective of this study is to examine the profitability and resilience of Ukrainian firms that adopt International Financial Reporting Standards (IFRS) in a context of war-induced uncertainty. The present study focus...

Healthcare systems operating under emergency and high-demand conditions face persistent challenges in coordinating medical personnel, managing critical documentation, and ensuring data security and regulatory compliance....

BackgroundThere is growing evidence that workplace violence (WPV) including physical, verbal, psychological, racial and sexual violence against healthcare workers (HCW) is a globally increasing burden, with serious negat...

Sustainability is no longer peripheral to hotel operations; it is increasingly bound to service quality, operational credibility and competitive positioning. Yet how sustainability commitments are converted into reliable...

Background: Academic Health Systems (AHSs) operate in complex environments where clinical, academic, and research functions intersect, creating interdependent risks that conventional governance models cannot fully addres...

The rapid evolution of sustainability legislation, including the CSDDD and CSRD, has created a complex dual mandate for modern enterprises. Organizations are now required to provide granular transparency into their suppl...

Sham transcranial direct current stimulation (tDCS) is essential for causal inference but is commonly implemented as ramp-only protocols that may not ensure physiological inertness and may fail to maintain mid-session bl...

Water information systems (ISs) are essential for sustainable water management but are often constrained by fragmented, heterogeneous, and rapidly evolving data. Advances in generative artificial intelligence (GenAI), pa...

As Machine Learning Operations (MLOps) adoption accelerates, systematic integration of explainability is imperative for reliability, transparency, and continuous quality assurance. This paper presents a scoping review ex...

With the rise of generative AI, a new generation of intelligent phishing has emerged, where attackers leverage Large Language Models (LLMs) to craft websites with high semantic plausibility, posing critical challenges to...

The formation of household savings is a key prerequisite for sustainable economic development and investment recovery in Ukraine. This article explores the role of credit unions as specific non-banking financial institut...

The article reveals the demographic-labor atrophy of Ukraine as an integral socio-economic phenomenon, which, under conditions of prolonged polycrisis (military actions, demographic depletion, labor market distortions, s...

The article reveals the impact of digital transformation on the efficiency of management of financial and operational risks, and on the resilience of the Ukrainian banking system. It is substantiated that the digital tra...

The article substantiates the need to modernize customs statistics of Ukraine as a key tool for forming foreign economic policy and ensuring international comparability of data in the context of European integration. The...

The article is devoted to the development of a hybrid strategy for the innovative growth of the Ukrainian neobank Monobank through the integration of cryptocurrency services in the context of the draft law on cryptocurre...

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 the impact of the war on the financial sector of Ukraine, systematizes the mechanisms of manifestation of this impact. The features of the impact of the war on the financial sector of Ukraine are rev...

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