The Annual Journal of Audit and Accounting / Rocznik Audytu i Rachunkowości presents the results of scientific work, research, and studies on economic, financial, managerial and legal issues. The articles published in our journal can be useful for professionals in their business work as well as for institutional enforcing of public interest.
The Annual Journal of Audit and Accounting / Rocznik Audytu i Rachunkowości supports a better understanding of the functioning of national and global mechanisms, instruments, and concepts that are significant for economic development in a broad sense.
It aspires to be a forum for the exchange of research and knowledge concerning globalization, high uncertainty, and increased risk.
It also promotes corporate governance and awareness of diverse cultural conditions important for professionals in their business work, emphasizing the need to recognize, understand, and improve all of these issues.
The Annual Journal of Audit and Accounting / Rocznik Audytu i Rachunkowości is published in open access, both in Polish and English versions. Articles are published under the terms specified by the Creative Commons CC BY-NC-ND 4.0 license (i.e., Attribution – Non-Commercial – No Derivatives 4.0 International).
The Annual Journal of Audit and Accounting (2023)
(PDF) Letter from the president of the Polish Agency for Audit Oversight
Jacek Gdański
(PDF) Foreword
Anna Karmańska
(PDF) Model for Changes in Fees for Audits of Financial Statements during the Pandemic Period
Agnieszka Baklarz
(PDF) Managing the Risk of Entering into a Toxic Business Relationship from the Perspective
of Anti-Money Laundering Legislation
Michał Kaczmarski
(PDF) The Imperatives of Corporate Governance
Anna Karmańska
(PDF) The Place of Conducting the Audit of Financial Statements versus the Location of the Head Office
of Audit Firms in Poland
Marcin Kreis
(PDF) Internal Audit versus Ethics Programmes
Łukasz Małecki-Tepicht
(PDF) Cost of Equity under the Circumstances of Uncertainties – the Example of the US Market
Marcin Pęksyk, Karol Śledzik, Bogusław Bławat
(PDF) The Auditor’s Professional Skepticism in Times of Economic Uncertainty
Beata Zyznarska-Dworczak
REVIEWS – RECOMMENDATIONS – RESUME – RELATIONS
(PDF) A Few Words about the Book: Application of Machine Learning Techniques
and Artificial Intelligence to Detect Financial Irregularities in Commercial Companies
Marek Masztalerz
(PDF) Briefly on the Publication: Thermodynamic Approach to the Discount Rate and Discounted Cash Flow Method
Bogusław Bławat
(PDF) Report Resume: Back to Earth. Landing Real-World Impact in Research Evaluation
Radosław Różycki
(PDF) Conference Coverage: Security of Economic Trade, Responsibility of Institutions, Responsibility of Business
Mateusz Dziób
ENGLISH SUMMARIES OF ARTICLES
(PDF) Model for changes in fees for audits of financial statements during a pandemic period
Agnieszka Baklarz
(PDF) Managing the risk of entering into a toxic business relationship from the perspective of anti-money laundering legislation
Michał Kaczmarski
(PDF) The imperatives of corporate governanc
Anna Karmańska
(PDF) The place of conducting the audit of financial statements vs. the location of the head office of audit firms in Poland
Marcin Kreis
(PDF) Internal audit versus ethics programmes
Łukasz Małecki-Tepicht
(PDF) Cost of equity under the circumstances of uncertainty – an example of the US market
Marcin Pęksyk, Karol Śledzik, Bogusław Bławat
(PDF) The auditor’s professional skepticism in times of economic uncertainty
Beata Zyznarska-Dworczak
People
Chairman:
Professor Anna Karmańska, PhD (Warsaw School of Economics)
Members:
- Professor Jerzy Gierusz, PhD (University of Gdańsk)
- Professor Marek Gruszczyński, PhD (Warsaw School of Economics)
- Professor Jan Komorowski, PhD (Warsaw School of Economics)
- Professor Zbigniew Luty, PhD (Wrocław University of Economics and Business)
- Professor Marzena Remlein, PhD (Poznań University of Economics and Business)
- Professor Wanda Skoczylas (University of Szczecin)
- Professor Adam Śliwiński, PhD (Warsaw School of Economics)
- Professor Jan Turyna, PhD (University of Warsaw)
- Professor Ewa Walińska, PhD (University of Łódź)
- Professor Tomasz Berent, PhD (Warsaw School of Economics)
- Professor Artur Holda, PhD (Kraków University of Economics)
- Professor Józef Pfaff, PhD (Katowice University of Economics)
- Professor Błażej Prusak, PhD (Gdańsk University of Technology)
- Professor Waldemar Rogowski, PhD (Warsaw School of Economics)
- Professor Piotr Wachowiak, PhD (Warsaw School of Economics)
- Professor Beata Zyznarska-Dworczak, PhD UEP (PANA)
- Agnieszka Baklarz, PhD
- Bogusław Bławat, PhD (PANA)
- Agnieszka Fiutak, PhD (PANA)
- Małgorzata Kutera, PhD (PANA)
- Łukasz Majewski, PhD (PANA)
- Jolanta Wiśniewska, PhD (PANA)
- Justyna Adamczyk (PANA)
- Mariola Dąbrowska (PANA)
- Mateusz Dziób (PANA)
Editor-in-chief:
Editorial Board’s Secretary:
Katarzyna Pokrop
Deputy Editorial Secretary:
College coordinator:
Agnieszka Baklarz, PhD
Members:
Professor Beata Zyznarska-Dworczak PhD UEP (PANA)
Bogusław Bławat, PhD
Małgorzata Kutera, PhD
Jolanta Wiśniewska, PhD
Contact us
czasopismo@pana.gov.pl
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