Latest Communications of International Proceedings articles

For over a decade, global university rankings have played an important role in increasing status competitiveness in higher education. As competition for prestige in an interconnected world became more central not only to universities and national education systems but also to nation-states, the pressures either…

This study aims at investigating the stock market reaction in Morocco to the release of modified audit opinions (Qualified audit opinions and unqualified audit opinions with explanatory notes). We use the event study methodology, using a long event period (-20 days; +20 days) to test…

The paper presents the architecture concepts for building crawling clusters for data-driven on-page optimization tasks. The aim of the study is to develop a base architecture capable of continuous monitoring of on-page parameters in terms of SEO on a very large scale. The issue of…

The impact of the fourth Industrial revolution has redefined the future of work aspects. Businesses have adopted holistic strategies to evolve on the front line defining the processes that address quality, work-life balance, and consistency in workforce performance. When organizations around the whole world were…

Industrial Revolution 4.0 will affect all areas of business, both private and public. Implicitly, the accounting field will undergo radical changes that will influence the accounting profession, but also the higher education system from the perspective of teaching-learning methods of specific disciplines. In this context,…

The differences in accounting standards, which are reflected in the change of the approach to valuation and revaluation of assets, essential differentiation in the regulation of audit procedures, etc., are increasingly causing the distrust of specific markets at the expert’s level. This is especially felt…

The paper is focused on the assessing the validity of the going concern statements during the Covid 19 pandemic and war in Ukraine. Difficult time in the economy, supply chain disruptions, pandemic lock downs and quarantine absences together with rising risks caused by  the Ukraine…

The management principles became the basis for the development of standard costing. Standard costs are usually associated with a manufacturing company's costs of direct material, direct labor, and manufacturing overhead. Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to…

The "Professional Accountants - The Future" report by ACCA identified the key forces driving change and the critical future skills for accountants working in public practice. The report which was issued in 2016 recommended that for an accountant to be effective to their employers and…

As many of the bank's customers faced financial difficulties during the COVID-19 pandemic, the banks were significantly exposed to the rising credit risk and probability of default by their customers. To prevent excessive recognition of impairment losses in banks and maintain the stability of the…