The role and the influence of internal audit in the public sector by Vesić Tamara, Jevtić Dalibor

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The Disclosure of Leniency Statements and Other Evidence under Directive 2014/104/EU: An Undue Prominence of Public Enforcement? by Claudia Massa

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Supporting a state in developing a working theory of improvement for promoting equity in science education by William R. Penuel, Tiffany N. Neill, Todd Campbell

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Risk of Material Misstatement in the Audit of Payments to Budget by Oleksandr Sherstiuk

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Bases of audit of receivables in the organizations of the telecommunication sector by A. S. Grechishnikova, Z. V. Chebotareva

Subjects: “…accuracy of accounting statements…”
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Financial statement fraud based on Hexagon Fraud Approach by Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail

Subjects: “…fraud hexagon, financial statement, financial statement fraud…”
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ALGORITHMIC THINKING IN HIGHER EDUCATION: DETERMINING OBSERVABLE AND MEASURABLE CONTENT by Marian Byrka, Andrii Sushchenko, Volodymyr Luchko, Galina Perun, Victoria Luchko

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Data mining approach in detecting inaccurate financial statements in government-owned enterprises by Amra Gadžo, Mirza Suljić, Adisa Jusufović, Slađana Filipović, Erna Suljić

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Integrated approach to accounting in agriculture in the context of sustainable development and circular economy by Maryna Dubinina, Natalia Potryvaieva, Olena Dovgal, Olena Usykova, Vitalii Kuzoma

Subjects: “…transparency of financial statements…”
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What Can Be Other? The Role of Experience in Philosophy by Elena V. Kosilova

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ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS by O. Ageeva, D. Formusatii

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Key Audit Matters and their Impact on the Financial Statements of Listed Entities by Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI

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Probing Quantum Telecloning on Superconducting Quantum Processors by Elijah Pelofske, Andreas Bartschi, Stephan Eidenbenz, Bryan Garcia, Boris Kiefer

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Necessary and sufficient conditions in theorems by Edmundas Mazėtis, Grigorijus Melničenko

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A preliminary study into impression management practices in chairman’s statements in South African annual reports by Yaeesh Yasseen, Mahdiyyah Moola-Yasseen, Nirupa Padia

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THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY by Ahmet Özcan

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THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY by O. Ageeva, A. Yolkina

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Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

Subjects: “…quality of financial statements…”
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MARKET TRENDS IN THE DEVELOPMENT OF COMPANIES IN THE SPHERE OF INTELLECTUAL BUSINESS SERVICES by S. Ponomareva

Subjects: “…the information of financial statements…”
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Accounting, Audit, and Business Analysis Methodical Tools to Implement the Needs of Financial Information Users by Inna Raikovska, Oleksandr Kostenko, Vadim Ugnivenko

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