Latest Communications of International Proceedings articles

Many articles are devoted to proving the uncompetitive behavior of dominant entities in electronic markets. In economic theory, only a competitive market ensures optimal allocation of resources. In the digital market, competitiveness is combined with the network effect leading to above-average income growth in a…

This study investigates how exogenous shocks, specifically pandemic, affect transaction costs in B2C relationships within the Polish market. The motivation stems from a growing need to understand consumer behavior shifts under crisis conditions and how institutions mediate these responses. Utilizing the lens of institutional economics…

This article analyzes the volatility and returns of cryptocurrencies compared to traditional investment assets such as gold and the S&P 500 index, aiming to provide insights into the risks and benefits of these investment options. The motivation for the study is the growing importance of…

The aim of this article is to analyse the role, scope and applicable legal provisions concerning non-financial risks in business entities. Disclosure of non-financial risks is currently an important tool used in management and promotes sustainable development for potential shareholders. Providing truthful, material and relevant…

Although information technology has long been used in accounting, the integration of advanced digital technologies is increasingly transforming traditional accounting tasks. Therefore, professional accountants need to possess a range of skills, including appropriate digital skills, to perform effectively in the digital age. This paper aims…

This study explores the impact of non-financial reporting on capital market responses in Poland, addressing the growing demand for greater transparency in corporate disclosures. Although non-financial reporting has become more widespread, especially in the context of sustainable development and stakeholder expectations, its practical relevance for…

The aim of this paper is to examine the reporting of the contribution of Romania major energy companies listed on the Bucharest Stock Exchange to the European Union (EU) Taxonomy for Sustainable Activities. The EU Taxonomy, set out in Regulation 2020/852, is the EU framework…

The aim of this article is to review digital tools implemented in the area of tax settlements and tax reporting that have an impact on the accounting information system of enterprises in Poland, as well as to identify the challenges and benefits that digitisation in…

In his practical experience, the Author has often encountered the issue of provisions. During business consultations, the Author often encountered cases in which provisions are not created. There are many reasons for this situation – from lack of knowledge about the need to estimate them,…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40)…