Latest Communications of International Proceedings articles

The expectations of NGO stakeholders compel them to report on sustainability activities. The aim of this research is to indicate the reporting practices of selected entities by identifying the place and comparing the scope of sustainability disclosures in external reports, together with the possibility of…

The aim of the article is to determine factors influencing the adoption of AI technologies in the accounting area. The article presents the evolution of the accounting profession and the need to use information technology to a greater extent after the COVID pandemic. The study…

In recent years, the volume of trading in 0DTE index options has increased significantly. Despite the growing importance of these instruments in the financial market, there are still relatively few studies that analyze investment strategies in 0DTE index options. The article examines the effectiveness of…

The study aims to compare the cultural dimensions of two former Soviet Union countries, Ukraine and Kazakhstan, using G. Hofstede’s cultural dimensions and S.J. Gray’s subculture of accounting framework. This comparison seeks to identify potential features of their accounting systems influenced by their cultural backgrounds.…

Despite the extraordinary relevance of revenues, their topic is too little addressed in the theoretical discussion of accounting. Now is a good time to revive the international discussion, since the first experience of applying IFRS No. 15 on revenue is already known. An additional motivation…

The motive behind this study is to explore the transformative impact of Artificial Intelligence (AI) on the accounting profession and its processes. Despite the significant advancements in AI, there exists a void in the literature regarding a comprehensive analysis of AI's benefits, challenges, and future…

For years, not only in Europe, but also around the world, the literature has too rarely pointed out the significant influence of accounting theory, and German balance sheet theories in particular, on the “philosophy of thinking” in the process of shaping modern financial statements.  There…

This study investigates the implementation of modern cost accounting systems in medium-sized Polish manufacturing enterprises. Modern cost accounting aligns with management accounting requirements, enabling detailed cost calculations for pricing and profitability analysis. The research, conducted using the case study method, focuses on ten companies from…

 The article deals with the weekday anomaly in the Russian stock market, with special emphasis on the study of indices of different industries. Using the method of least squares, the authors analyzed the data on industry indices MOEXCH, MOEXEU, MOEXCN, MOEXMM, MOEXFN, MOEXOG, MOEXTL and…

Aim: Key audit matters (KAMs), based on auditor judgment, are the most significant matters in the audit of financial statements of the current period. This study aims to determine the level of Key Audit Matters (KAMs) reporting in the annual reports of companies listed on…