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Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data
Audrius Masiulevičius Vaclovas Lakis

Abstract: The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions o

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Evaluation of the Symmetrical and Asymmetrical Causality Relationship Between Bitcoin Energy Consumption and Stock Values of Technology Companies

Abstract: Energy production is a phenomenon that has always preserved its importance for the history of humanity, as well as where the energy is spent and its consumption are also important. In this study, the causality relationship between Bitcoin energy consumption a

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Do Gender and Age Matter in Employment–Sectoral Growth Relationship Over the Recession and Expansion

Abstract: This paper examines age- and gender-specific employment sensitivity to growth across different economic sectors. The study applies a nonlinear panel specification of Okun’s first-difference equation on EU-28 countries for 1995–2019 and uses OLS to estimate ag

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The Initial Impact of the Covid-19 Pandemic on Older Workers in Lithuania
Kristina Zitikytė

Abstract: The Covid-19 pandemic that began in 2020 presented a new challenge for the labor market participants. This paper discusses the Covid-19 pandemic, highlighting the key challenges that older people can face trying to stay in the labor market for longer in the f

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Development of Energy Supply Infrastructure Based on Industry 4.0 (on the Example of Ukraine and Turkey)

Abstract: The object of research was to identify the field of renewable energy for ensuring the process of gradual transition from traditional energy to carbon-free technologies. The article compares the opportunities for energy development, taking into account current

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The Efficiency of Educational and Healthcare public expenditures in Kosovo: A Data Envelopment Analysis Technique
Lekë Pula Alban Elshani*

Abstract: This paper evaluates the performance and efficiency of the government public expenditure in the education and health sectors in the emerging economies context, specifically comparing Kosovo with the Western Balkan countries. The indicators of education and he

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Debatable Aspects of the Concept of Tax Expenditures
Alla Sokolovska Tetiana Zatonatska

Abstract: Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their identification and quantification are still relevant. The emergence and development of the

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Criterios de Evaluación
Criterios Básicos de Admisión Criterios Básicos de Admisión
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Criterios Altamente Valorados / Criterios Deseables Criterios Cualitativos
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Criterios Altamente Valorados Cuantitativos
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