References
- Aden, H. (2015). The European Court of Auditors and its relationship with national independent audit institutions: The evolving audit function in the EU multilevel system. In Bauer, M. W., Trondal, J. (eds.). The Palgrave Handbook of the European Administrative System, pp. 313–326. London: Palgrave Macmillan, https://doi.org/10.1057/978113733989818.
- Alberti, C. T., Bedard, J. C., Bik, O., Vanstraelen, A. (2022). Audit firm culture: Recent developments and trends in the literature. European Accounting Review, 31(1), 59–109, https://doi.org/10.1080/09638180.2020.1846574.
- Alhababsah, S., Yekini, S. (2021). Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. Journal of International Accounting, Auditing and Taxation, 42, 100377, https://doi.org/10.1016/j.intaccaudtax.2021.100377.
- Al-Okaily, J. (2023). Governing anti-corruption and perceived auditor independence. Managerial Auditing Journal, 38(5), 710–730, https://doi.org/10.1108/MAJ-02-2022-3452.
- Botnarenko, I., Kryzhna, V. (2023). Energy market manipulation: Criminal law analysis and signs. Scientific Journal of the National Academy of Internal Affairs, 28(2), 30–40. https://doi.org/10.56215/naia-herald/2.2023.30.
- Cao, H., Zhang, L., Qi, Y., Yang, Z., Li, X. (2022). Government auditing and environmental governance: Evidence from China’s auditing system reform. Environmental Impact Assessment Review, 93, 106705, https://doi.org/10.1016/j.eiar.2021.106705.
- Castka, P., Searcy, C., Mohr, J. (2020). Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains. Journal of Cleaner Production, 258, 120773, https://doi.org/10.1016/j.jclepro.2020.120773.
- Ciuła, J., Generowicz, A., Oleksy-Gębczyk, A., Gronba-Chyła, A., Wiewiórska, I., Kwaśnicki, P., Herbut, P., Koval, V. (2024). Technical and Economic Aspects of Environmentally Sustainable Investment in Terms of the EU Taxonomy. Energies, 17(10), 2239. https://doi.org/10.3390/en17102239.
- Cohen, S., Bisogno, M., Malkogianni, I. (2019). Earnings management in local governments: The role of political factors. Journal of Applied Accounting Research, 20(3), 331–348, https://doi.org/10.1108/JAAR-10-2018-0162.
- Copenhagen Climate Projects. (2016), https://kk.sites.itera.dk/apps/kkpub2/pdf/1612KJz8QrzUpd.pdf.
- Cordery, C. J., Hay, D. (2019). Supreme audit institutions and public value: Demonstrating relevance. Financial Accountability & Management, 35(2), 128–142, https://doi.org/10.1111/faam.12185.
- Directive 2014/56/EU of the European Parliament and of the Council amending Directive 2006/43/EC “On Statutory Audits of Annual Accounts and Consolidated Accounts”. (2014). https://eur-lex.europa.eu/eli/dir/2014/56/oj.
- Downey, D. H., Bedard, J. C. (2019). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory, 38(1), 123–147. https://doi.org/10.2308/ajpt-52016.
- Eulerich, M., Kremin, J., Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function’s work by executive management and audit committee. Advances in accounting, 45, 100410, https://doi.org/10.1016/j.adiac.2019.01.001.
- Farah, N., Widagdo, S., Sri Kusuma Dewi, A. (2024). The meaning of the term “timely” in the performance of management obligations concerning electronic money float funds. Law Journal of the National Academy of Internal Affairs, 14(4), 87–98. https://doi.org/10.56215/naia-chasopis/4.2024.87.
- Fintraffic Air Navigation Services Ltd Annual Report. (2023), https://www.fintraffic.fi/sites/default/files/2024-05/FintrafficANSAnnualReport2023.pdf.
- Franchuk, V., Nakonechna, N., Moysa, V., Blahuta, Y., Kinarov, V. (2024). Counteracting legal and economic risks of enterprises under martial law. Social and Legal Studios, 7(3), 159–168. https://doi.org/10.32518/sals3.2024.159.
- Free, C., Radcliffe, V. S., Spence, C., Stein, M. J. (2020). Auditing and the development of the modern state. Contemporary Accounting Research, 37(1), 485–513, https://doi.org/10.1111/1911-3846.12497.
- Frishammar, J., Richtnér, A., Brattström, A., Magnusson, M., Björk, J. (2019). Opportunities and challenges in the new innovation landscape: Implications for innovation auditing and innovation management. European Management Journal, 37(2), 151–164, https://doi.org/10.1016/j.emj.2018.05.002.
- Furqan, A. C., Wardhani, R., Martani, D., Setyaningrum, D. (2020). The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173.
- Galikhanov, M., Lakbayev, K., Aituarova, A., Rysmagambetova, G. (2024). Problems of crime prevention by operational-investigative units in Kazakhstan. Scientific Herald of Uzhhorod University. Series Physics, 55, 257–265. https://doi.org/10.54919/physics/55.2024.25pf7.
- Haapamäki, E., Sihvonen, J. (2019). Research on international standards on auditing: Literature synthesis and opportunities for future research. Journal of International Accounting, Auditing and Taxation, 35, 37–56, https://doi.org/10.1016/j.intaccaudtax.2019.05.007.
- Hasan, S., Kassim, A. A., Hamid, M. A. (2020). The impact of audit quality, audit committee and financial reporting quality: evidence from Malaysia. International Journal of Economics and Financial Issues, 10(5), 272, https://doi.org/10.32479/ijefi.10136.
- Hnydiuk, I., Datsenko, G., Krupelnytska, I. H., Kudyrko, O., Prutska, O. (2021). Audit of budget programs in European Union countries. Universal Journal of Accounting and Finance, 9(4), 841–851, https://doi.org/10.13189/ujaf.2021.090430.
- Huseynov, A., Hamidova, L., Samedova, E. (2023). Economic diversification as a factor of sustainable development: A case of Azerbaijan. Problems and Perspectives in Management, 21(3), 154–163. https://doi.org/10.21511/ppm.21(3).2023.12.
- Karimli, I., Azizova, R., Karimov, R., Bayramov, I., Al Shamsi, A. J. (2024). The Reality and Prospects of Economic Development of the South Caucasus Region: New Approaches to the Influence of Internal and External Economic Factors. WSEAS Transactions on Computer Research, 12, 132–142. https://doi.org/10.37394/232018.2024.12.13.
- Kerimkhulle, S., Aitkozha, Z., Saliyeva, A., Kerimkulov, Z., Adalbek, A., Taberkhan, R. (2023). Using Technical and Structural Coefficients of Economic Statistics to Equalize Flows of Input-Output Table. Lecture Notes in Networks and Systems, 596 LNNS, 501–511. https://doi.org/10.1007/978-3-031-21435-644.
- Kerimkhulle, S., Obrosova, N., Shananin, A., Tokhmetov, A. (2023). Young Duality for Variational Inequalities and Nonparametric Method of Demand Analysis in Input-Output Models with Inputs Substitution: Application for Kazakhstan Economy. Mathematics, 11(19), 4216. https://doi.org/10.3390/math11194216.
- Kertarajasa, A. Y., Marwa, T., Wahyudi, T. (2019). The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable. Journal of Accounting, Finance and Auditing Studies, 5(1), 80–99, https://doi.org/10.32602/jafas.2019.4.
- Kopan, O., Melnyk, V. (2024). International experience in mobilising mechanisms to combat organised crime. Law Journal of the National Academy of Internal Affairs, 14(4), 9–22. https://doi.org/10.56215/naia-chasopis/4.2024.09.
- Korytárová, J., Hromádka, V. (2020). Risk assessment of large-scale infrastructure projects – Assumptions and context. Applied Sciences, 11(1), 109, https://doi.org/10.3390/app11010109.
- Manes Rossi, F., Brusca, I., Condor, V. (2021). In the pursuit of harmonization: Comparing the audit systems of European local governments. Public Money & Management, 41(8), 604–614, https://doi.org/10.1080/09540962.2020.1772549.
- Matkaluk, L., Newton, N. J., Pevzner, M., Zimmerman, A. (2024). The role of international experience in audit partners’ careers, http://doi.org/10.2139/ssrn.4121802.
- Mohammadi, S., Mohammed, A., Abdirahman, H. H. (2025). Enterprise Resource Planning System Implementation Influence on Firms’ Performance: A Systematic Review. Review of Law and Social Sciences, 3(1), 87–98. https://doi.org/10.71261/rlss/3.1.87.98.
- Montero, A. G., Le Blanc, D. (2019). The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals (Working Paper No. 157). Department of Economic and Social Affairs, https://www.un.org/sites/un2.un.org/files/2020/08/1597341825.2797.pdf.
- Musayeva, N., Atakishiyeva, N., Mammadova, M., Mammadova, U. (2022). Innovations in the Azerbaijan Auditing Activity. Review of Economics and Finance, 20, 1286–1294. https://doi.org/10.55365/1923.x2022.20.141.
- Musayeva, N., Atakishiyeva, N., Mammadova, U. (2024). Intangible assets of an enterprise: Peculiarities of auditing and display in accounting. Scientific Herald of Uzhhorod University. Series Physics, 55, 2847–2854. https://doi.org/10.54919/physics/55.2024.284ep7.
- Otia, J. E., Bracci, E. (2022). Digital transformation and the public sector auditing: The SAI’s perspective. Financial Accountability & Management, 38(2), 252–280, https://doi.org/10.1111/faam.12317.
- Prasada, D. K., Ari Rama, B. G., Mahadewi, K. J., Wibawa Putra, K. S. (2024). Fintech, the threat of technology in the conventional financial system. Scientific Journal of the National Academy of Internal Affairs, 29(2), 77–89. https://doi.org/10.56215/naia-herald/2.2024.77.
- Robles, G., Gamalielsson, J., Lundell, B. (2019). Setting up government 3.0 solutions based on open source software: The case of X-road. In Proceedings of the 18th IFIP WG 8.5 International Conference “Electronic Government”, Cham: Springer, pp. 69–81, https://doi.org/10.1007/978-3-030-27325-56.
- Rykaczewski, M., Thevenot, M., Vulcheva, M. (2022). International accounting and auditing standards adoption in the eastern European countries of the European Union: Review of regulations and literature. Journal of International Accounting Research, 21(2), 151–177, https://doi.org/10.2308/JIAR-2022-011.
- Salehi, M., Fakhri Mahmoudi, M. R., Daemi Gah, A. (2019). A meta-analysis approach for determinants of effective factors on audit quality: Evidence from emerging market. Journal of Accounting in Emerging Economies, 9(2), 287–312, https://doi.org/10.1108/JAEE-03-2018-0025.
- State aid: Commission approves Danish public financing of Fehmarn Belt fixed rail-road link. (2020). https://ec.europa.eu/commission/presscorner/detail/nl/IP20501.
- Teo, H. C., Lechner, A. M., Walton, G. W., Chan, F. K., Cheshmehzangi, A., Tan-Mullins, M., Chan, H. K., Sternberg, T., Campos-Arceiz, A. (2019). Environmental impacts of infrastructure development under the belt and road initiative. Environments, 6(6), 72, https://doi.org/10.3390/environments6060072.
- Thomas, K., Purcell, A. J. (2019). Local government audit committees: A behaviour framework for effective audit committee performance. Australian Accounting Review, 29(2), 418–437, https://doi.org/10.1111/auar.12229.
- Tsvyetkov, A. (2024). Legal regulation of banks with foreign capital in certain EU countries. Social and Legal Studios, 7(2), 96–103. https://doi.org/10.32518/sals2.2024.96.
- Update on the London Road Audit Report. (2022). https://www.newark-sherwooddc.gov.uk/latest-news/2022/june/update-on-the-london-road-audit-report.
- Volden, G. H. (2019). Assessing public projects’ value for money: An empirical study of the usefulness of cost-benefit analyses in decision-making. International Journal of Project Management, 37(4), 549–564, https://doi.org/10.1016/j.ijproman.2019.02.007.
- Willar, D., Waney, E. V., Pangemanan, D. D., Mait, R. E. (2021). Sustainable construction practices in the execution of infrastructure projects: The extent of implementation. Smart and Sustainable Built Environment, 10(1), 106–124, https://doi.org/10.1108/SASBE-07-2019-0086.
- Xiao, T., Geng, C., Yuan, C. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109–127, https://doi.org/10.1016/j.cjar.2020.02.002.
- Yevseiev, S., Rayevnyeva, O., Ponomarenko, V., Milov, O. (2020). Development of methodological principles for the construction of a corporate information educational system of innovative-active university in the framework of anti-corruption activities. Eastern-European Journal of Enterprise Technologies, 5(2–107), 6–28. https://doi.org/10.15587/1729-4061.2020.214895.
- Yuliia, P., Al-Ababneh, H. A., Symonenko, O. (2025). The impact of globalisation on economic systems and social structures. Dialogues in Humanities and Social Sciences, 3(1), 63–72. https://doi.org/10.71261/dhss/3.1.63.72.