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Open access Sep 2026

Practices and Policies for Continuing Professional Developmentof Accountants: A Comparative Analysis of North Macedonia andSerbia

In the context of dynamic changes, globalization, and the growing need for enhanced transparency and high-quality financial reporting, continuing education, i.e., continuing professional development, represents a key factor in maintaining and enhancing the professional competencies of accountants. The subject of this r...

Marija Magdincheva-Shopova, Aleksandra Mitrović, Aneta Stojanovska-Stefanova et al. · 0 citations
Open access Sep 2026

A comparative study of the public audit systems of the Republic of Korea and the Republic of Kazakhstan

This study compares the public audit systems of the Republic of Korea and the Republic of Kazakhstan, focusing on institutional status, independence, governance, audit mandate, audit types, follow-up mechanisms, and relations with the executive, legislature, and citizens. The analysis uses a structured comparative-inst...

Joo Suk Park · 0 citations
Open access Oct 2026

Rethinking BPK audits under Law number 16 of 2025: Balancing accountability, autonomy, and public value

Law No. 16 of 2025 introduces a significant institutional transformation in the governance of State-Owned Enterprises (SOEs) in Indonesia by separating regulatory functions from investment management through the establishment of the SOE Regulatory Authority and the Daya Anagata Nusantara Investment Management Agency. T...

E. Yulianto · 0 citations
Open access Sep 2026

EFFECTIVENESS OF PUBLIC OVERSIGHT OF AUDIT ACTIVITIES: EUROPEAN PRINCIPLES AND DIRECTIONS FOR DEVELOPMENT IN UKRAINE

The article examines the effectiveness of public oversight of audit activities in the context of the European audit regulatory model. To achieve the research objective, systemic, comparative and regulatory analyses, a structural and logical approach, and generalisation were applied. The relationship between the institu...

Н. М. Проскуріна, A. Oriekhova · 0 citations
Review Open access Sep 2026

Improving the Efficiency of Executive Power Bodies in the Republic of Azerbaijan

This study analyzes the efficient organization of the activities of executive power bodies within the modern public administration system in the context of large scale administrative reforms implemented in the Republic of Azerbaijan. It follows a qualitative, descriptive analytical design based on a review of the theor...

A. Ibadov · 0 citations
Review 2026

A efetividade anticorrupção dos programas de compliance: teoria, evidências e estudos de caso

This article analyzes the effectiveness of compliance programs as a preventive mechanism against corruption and corporate fraud in Brazil, comparing the formal adoption of these programs with their practical impact on corporate integrity. It is based on the premise that this effectiveness depends on the genuine commitm...

Marcelo Pereira da Silva, Esdras Alves Rodrigues · 0 citations

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