“The Yearbook of Audit and Accounting” is an interdisciplinary publication whose articles draw on the achievements of such fields as economics, finance, management, and law. The scope of topics covered is broad and diverse, encompassing both Polish and international perspectives.
(PDF) Letter from the President
Jacek Gdański
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(PDF) Limit on audit firm fees according to EU Regulation No. 537/2014 and the Act on statutory auditors
Elżbieta Jaceczko
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(PDF) The nature of administrative liability of the audit firm and disciplinary liability of the statutory auditor in selected case law of the common and administrative courts
Daniel Staszewski
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(PDF) Administrative sanctions imposed on audit firms by The Polish Agency for Audit Oversight – selected legal issues
Katarzyna Mełgieś
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(PDF) Fair Value in the Financial Reporting of Investment Funds in Poland – Dilemmas and Challenges
Bogusław Bławat, Lechosław Gmurkowski, Marcin Pęksyk, Karol Śledzik
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(PDF) The Scope and Extent of the Use of Artificial Intelligence Tools in the Work of Statutory Auditors – An Empirical Analysis
Joanna Wielgórska-Leszczyńska, Justyna Beata Zakrzewska
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(PDF) Use of large language models (LLMs) in auditing as a tool o reduce information asymmetry and fraud risk in the hareholder-management relationship
Marta Graczyk, Waldemar Majek, Piotr Modzelewski
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VARIA
(PDF) Will Artificial Intelligence Replace the Statutory Auditor
Artur Helman
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(PDF) Will AI help with sustainability
Mateusz Dziób
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(PDF) ESG in practice: between idea and implementation
Marta Biernacka-Miernik, Joanna Dargiewicz-Rożek
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(PDF) The Role of the Statutory Auditor in Assessing Fraud Risk in he Revenue Cycle and Methods for its Detection
Kacper Tokarczyk
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(PDF) Perception of the statutory auditor’s role in society
Aurelia Bryłka
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(PDF) The impact of creative accounting on the reliability of financial statements
in the context of audit opinions by statutory auditors
Oliwia Frańczak
(PDF) Letter from the President
Jacek Gdański
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(PDF) Foreword
Grażyna Voss
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(PDF) Internal audit, including performance audit, as a tool for proper management of the public finance sector and increasing its operational effectiveness
Jolanta Ciak
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(PDF) Good Practices and Challenges in the Financial Statement Audit of SMEs in Poland
Piotr Kica
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(PDF) Artificial Intelligence Reporting and Investor Relations in Publicly Listed Companies in Poland
Igor Kravchuk
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(PDF) Digital transformation of processes – opportunity or challenge for small and medium-sized enterprises
Ewa Makowska
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(PDF) Comparative Analysis of Comprehensive Audit Results by the Regional Audit Chamber in Selected Cities of the Kujawsko-Pomorskie Voivodeship – Key Findings and Common Areas of Irregularities
Paweł Modrzyński
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(PDF) Occupational Burnout of Statutory Auditors as a Threat to Economic Transaction Security in Poland
Marta Nowak
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(PDF) Presentation of Income Information in Financial Statements of Capital Groups Listed on the Warsaw Stock Exchange, Drawn up in accordance with the IFRS
Piotr Prewysz-Kwinto
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(PDF) Assessment of Job Satisfaction Among Statutory Auditors – Survey Findings
Grażyna Voss, Dorota Kania, Katarzyna Pokrop
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(PDF) The Role of the Statutory Auditor in Assessing the Function of Accounting Policies
Beata Zyznarska-Dworczak
ABSTRACTS – REPORTS
(PDF) National Standard on Assurance Engagements for Sustainability Reporting 3002PL – “Limited Assurance Engagement on Sustainability Reporting”
Mateusz Dziób
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(PDF) Spotlight – Root Cause Analysis – An Effective Practice To Drive Audit Quality
Rada ds. nadzoru nad rachunkowością spółek publicznych [PCAOB]
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(PDF) Overview of Audit Firms in Japan and Their Monitoring
Yuichiro Enomoto, Hiroshi Yagi
SUMMARIES OF ARTICLES
(PDF) Internal auditing, including effective auditing, as a good tool for the correct management of the public finance sector and of the enhancing of its effectiveness
Jolanta Ciak
(PDF) Good practices and challenges in the audit of SME financial statements
Piotr Kica
(PDF) Reporting on artificial intelligence and investor relations among listed companies in Poland
Igor Kravchuk
(PDF) Digital technological transformation – an opportunity or a challenge for small and medium-sized enterprises
Ewa Makowska
(PDF) Comparative analysis of the results of comprehensive audits of the Regional Audit Chamber in selected cities of the Kuyavian-Pomeranian Voivodeship – key conclusions and common areas of irregularities
Paweł Modrzyński
(PDF) Burnout of auditors as a threat to the security of economic turnover in Poland
Marta Nowak
(PDF) Presentation of information on the result in the financial statements of capital groups listed on the Warsaw Stock Exchange prepared in accordance with IFRS
Piotr Prewysz-Kwinto
(PDF) Assessment of professional satisfaction of statutory auditors – results of a survey
Grażyna Voss, Dorota Kania, Katarzyna Pokrop
(PDF) The role of the statutory auditor in the audit of the accounting policy functions
Beata Zyznarska-Dworczak
(PDF) Letter from the president of the Polish Agency for Audit Oversight
Jacek Gdański
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(PDF) Foreword
Anna Karmańska
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(PDF) Model for Changes in Fees for Audits of Financial Statements during the Pandemic Period
Agnieszka Baklarz
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(PDF) Managing the Risk of Entering into a Toxic Business Relationship from the Perspective of Anti-Money Laundering Legislation
Michał Kaczmarski
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(PDF) The Imperatives of Corporate Governance
Anna Karmańska
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(PDF) The Place of Conducting the Audit of Financial Statements versus the Location of the Head Office of Audit Firms in Poland
Marcin Kreis
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(PDF) Internal Audit versus Ethics Programmes
Łukasz Małecki-Tepicht
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(PDF) Cost of Equity under the Circumstances of Uncertainties – the Example of the US Market
Marcin Pęksyk, Karol Śledzik, Bogusław Bławat
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(PDF) The Auditor’s Professional Skepticism in Times of Economic Uncertainty
Beata Zyznarska-Dworczak
REVIEWS – RECOMMENDATIONS – ABSTRACTS – REPORTS
(PDF) A Few Words about the Book: Application of Machine Learning Techniques and Artificial Intelligence to Detect Financial Irregularities in Commercial Companies
Marek Masztalerz
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(PDF) Briefly on the Publication: Thermodynamic Approach to the Discount Rate and Discounted Cash Flow Method
Bogusław Bławat
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(PDF) Report Resume: Back to Earth. Landing Real-World Impact in Research Evaluation
Radosław Różycki
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(PDF) Conference Coverage: Security of Economic Trade, Responsibility of Institutions, Responsibility of Business
Mateusz Dziób
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 governance
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
“The Yearbook of Audit and Accounting” is published on an open-access basis in both Polish and English. Articles are published under the terms of the Creative Commons CC BY-NC-ND 4.0 licence (Attribution-NonCommercial-NoDerivatives 4.0 International).
We encourage everyone committed to the public interest and to strengthening the security and integrity of economic transactions to submit their papers for publication in future issues of the journal.
Please use the submission form when submitting your manuscript. We also encourage prospective authors to familiarize themselves with the principles of research integrity and the other materials provided below, including the editorial guidelines for manuscript preparation.
Completed submission forms should be sent by e-mail to: czasopismo@pana.gov.pl.
Chairman
Jacek Gdański (PANA)
Members
Prof. Dorota Dobija (Kozminski University)
Prof. Jerzy Gierusz (Sopot University of Applied Sciences)
Prof. Marek Gruszczyński
Prof. Anna Karmańska (Warsaw School of Economics)
Prof. Jan Komorowski (Warsaw School of Economics)
Prof. Zbigniew Luty
Prof. Marzena Remlein (Poznań University of Economics and Business)
Prof. Wanda Skoczylas (University of Szczecin)
Prof. Adam Śliwiński (Warsaw School of Economics)
Prof. Jan Turyna
Prof. Ewa Walińska (University of Łódź)
Associate Professor Tomasz Berent (Warsaw School of Economics)
Associate Professor Artur Hołda (Cracow University of Economics)
Associate Professor Stanisław Hońko (University of Szczecin)
Associate Professor Józef Jan Pfaff (University of Economics in Katowice)
Associate Professor Błażej Prusak (Gdańsk University of Technology)
Associate Professor Waldemar Rogowski (Warsaw School of Economics)
Associate Professor Grażyna Voss (Bydgoszcz University of Science and Technology)
Associate Professor Piotr Wachowiak (Warsaw School of Economics)
Dr Bogusław Bławat (PANA)
Dr Agnieszka Fiutak (PANA)
Dr Małgorzata Kutera (PANA)
Dr Łukasz Majewski (PANA)
Dr Jolanta Wiśniewska (PANA)
Agnieszka Stachniak (Ministry of Finance)
Mariola Dąbrowska (PANA)
Mateusz Dziób (PANA)
Editor-in-Chief
Katarzyna Pokrop
Deputy Editor-in-Chief
Mateusz Dziób
Coordinator of the Editorial Board
Dr Bogusław Bławat
Members
Dr Małgorzata Kutera
Dr Jolanta Wiśniewska
