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Audit, Control, Regulation
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Title: Audit, Control, Regulation

Creator:

Kaczmarczyk, Angelika ; Luty, Piotr ; Piotrowska, Katarzyna

Contributor:

Nita, Bartłomiej. Redakcja ; Wanicki, Piotr. Redakcja

Description:

Quote as: Kaczmarczyk, A., Luty, P., & Piotrowska, K. (2025). Audit, Control, Regulation. In B. Nita, P. Wanicki (Eds.), Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Managementand Reporting (pp. 39-53). Publishing House of Wroclaw University of Economics and Business.

Abstrakt:

[How are digital technologies transforming finance and reporting — and what ethical challenges arise as a result? This monograph, edited by Bartłomiej Nita and Piotr Wanicki, synthesizes the latest research on the digital transformation of accounting, combining a rigorous methodological approach with insights from financial management practice. The authors provide a comprehensive literature review (based on Scopus and Web of Science) and identify four key thematic clusters: The evolving role of CFOs and financial managers Audit, control, and regulatory frameworks Decision-making, cybersecurity, and early warning systems Financial and non-financial reporting. Each cluster explores the impact of AI, data analytics, cloud technologies, and blockchain — alongside the related ethical risks and governance challenges. The publication concludes with concise research implications and future directions relevant to academics, practitioners, and regulators. Who is it for? • Researchers and PhD students in accounting, auditing, and fintech • CFOs, controllers, auditors, and ESG reporting professionals • Regulators and standard-setters • Business students seeking an overview of the latest trends in digital finance. Selected contents Methodological introduction The role of financial managers (CFOs) Audit, control, and regulations Decision-making, cybersecurity, and early warning signals Financial and non-financial reporting Conclusions and synthesis.] z zapowiedzi

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2025

Resource Type:

rozdział

Resource Identifier:

doi:10.15611/2025.45.0.03 ; oai:dbc.wroc.pl:141595

Language:

eng

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Subject and keywords:

digital accounting artificial intelligence in finance blockchain data analytics cybersecurity early warning systems audit financial and non-financial reporting ethics

Object collections:

Last modified:

Nov 13, 2025

In our library since:

Nov 6, 2025

Number of object content hits:

74

All available object's versions:

https://dlibra.kdm.wcss.pl/publication/180435

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Edition name Date
Audit, Control, Regulation Nov 13, 2025

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