Abstract: The paper analyses which external environmental factors had the greatest impact on the probability of airline bankruptcy risk in the pre-pandemic and pandemic periods. In view of the strengths and weaknesses of the models selected and presented, the Altman Z

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Abstract: Recently, due to the changing geopolitical situation, economic instability and vulnerability, practicing auditors are facing new challenges that affect the identification and assessment of risks of material misstatement of financial statements. The purpose of

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Abstract: Bankruptcy can happen to any company, but it is very difficult to identify intentional bankruptcies that are carried out for personal gain. Currently, there is no precise methodology for identifying intentional bankruptcies, so the process depends on the skil

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Abstract: This study aims to determine, analyze, and test the effect of attitudes, perceptions of control, and internal control systems on whistleblowing intentions with legal protection as a moderating variable. This type of research is survey research with a quantita

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Abstract: Choices, determined by an employee's locus of control, affect their perceived well-being. But there is a lack of research that shows whether locus of control acts as a direct factor or a moderator. The aim of the research was to determine the effect of the le

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