Corona-Gesundheitsschock – Seuchengefahr für die Menschheit -- Weltweite Wirtschaftsinstabilität -- Risiko der Euro-Zerfallsdynamik und EU-Aspekte -- Impfförderungsaufgaben und Kooperation sowie globale Führungsfragen.

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of...

1. Introduction -- 2. Investigation of the Effects of Environment on Financial Reporting -- 3. An Empirical Investigation of the Determinants of Market Efficiency in Borsa Istanbul -- 4. Impact of non-financial disclosure scores on the cost of equity capital: Evidence from European data in the...

1. Under the COVID Pandemic: Is it the springtime for Forensic Accounting Field to Blossom? -- 2. Co-movement among COVID-19 pandemic, crude oil, stock market of US and bitcoin: Empirical evidence from WCA -- 3. COVID-19 surprises in China and in the USA: which is useful in explaining the...

1. Financial Regulations, Supervision Structure and Banking Performance in CESEE -- 2. The income velocity of money - determinants (case of the Czech Republic) -- 3. The Impact of Central Bank Policy Rate on Financial Development: The case of Europe -- 4. Causes of limitations of GDP per capita...

1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5....