Latest Communications of International Proceedings articles

The purpose of the article is to discuss the matter of Pillar Two Regulations and it’s influence on disclosures in financial statement. Pillar Two Regulations are extremely difficult tax regulation, which will influence multinational companies dinancial situation, what should be clearly presented in financial reports.

The main purpose of this article is to conduct a scientific statistical research on accounting, financial and tax risk assessment for economic activities involving excisable products by developing a composite risk indicator. The necessity of such an instrument resides in the void in the literature…

The aim of the article is to present the factors that influence the quality of effective people management in a team. The characteristics of a "good" manager and the ways and techniques of his work and contact with employees were presented. Attention was drawn to…

The case study proposes a methodological procedure for building an employer brand applied to two real companies between 2016 and 2019. The process of creating an employer brand includes three phases: (1) knowledge – analysis of the current situation and setting SMART goals, (2) creation…

The aim of Public Oversight Bodies (POBs) is to improve firms’ audit quality through inspections of audit engagements. Nonetheless, the effectiveness of specific actions of POBs is yet to be documented in the literature. By using a hand-collected data on the framework of POB inspection…

This paper presents the issue of selecting people for effective, multi-disciplinary working teams. We describe how to create working teams that are best suited to work in the three departments of the enterprise analysed, on the basis of a real-life example. The selection of the…

The key concept shaping the direction of development of the banking industry is corporate sustainability. The implementation of the organization's economic, social, or ecological goals depends on the organization's employees and their appropriate motivation to work. Motivating employees is an inherent element of the employment…

The aim of the article is to present the application of the elements of gamification to motivate employees in the 5S implementation. 5S is one of the modern management methods that have been under crisis for the last few years. The crisis was caused mainly…

The purpose of the research presented in the paper is to define key expectations of victims, arising from specific experiences of workplace mobbing. The research seeks to answer the following problem questions: What sufferings can verbal and non-verbal hostile behaviour acts cause for the victim…

This paper investigates the roles institutional investors play in a representative emerging market, focusing on the relationship between institutional ownership and stock market liquidity in Saudi Arabia. In particular, we examine the relation between stock liquidity and institutional ownership by type of institution. The expected…