@misc{Kaczmarczyk_Angelika_Audit,_2025,
 author={Kaczmarczyk, Angelika and Luty, Piotr and Piotrowska, Katarzyna},
 contributor={Nita, Bartłomiej. Redakcja and Wanicki, Piotr. Redakcja},
 identifier={DOI: 10.15611/2025.45.0.03},
 year={2025},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 description={Quote as: Kaczmarczyk, A., Luty, P., & Piotrowska, K. (2025). Audit, Control, Regulation. In B. Nita, P. Wanicki (Eds.), Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Managementand Reporting (pp. 39-53). Publishing House of Wroclaw University of Economics and Business.},
 publisher={Publishing House of Wroclaw University of Economics and Business},
 language={eng},
 abstract={[How are digital technologies transforming finance and reporting — and what ethical challenges arise as a result? This monograph, edited by Bartłomiej Nita and Piotr Wanicki, synthesizes the latest research on the digital transformation of accounting, combining a rigorous methodological approach with insights from financial management practice. The authors provide a comprehensive literature review (based on Scopus and Web of Science) and identify four key thematic clusters: The evolving role of CFOs and financial managers Audit, control, and regulatory frameworks Decision-making, cybersecurity, and early warning systems Financial and non-financial reporting. Each cluster explores the impact of AI, data analytics, cloud technologies, and blockchain — alongside the related ethical risks and governance challenges. The publication concludes with concise research implications and future directions relevant to academics, practitioners, and regulators. Who is it for? • Researchers and PhD students in accounting, auditing, and fintech • CFOs, controllers, auditors, and ESG reporting professionals • Regulators and standard-setters • Business students seeking an overview of the latest trends in digital finance. Selected contents Methodological introduction The role of financial managers (CFOs) Audit, control, and regulations Decision-making, cybersecurity, and early warning signals Financial and non-financial reporting Conclusions and synthesis.] z zapowiedzi},
 type={rozdział},
 title={Audit, Control, Regulation},
 keywords={digital accounting, artificial intelligence in finance, blockchain, data analytics, cybersecurity, early warning systems, audit financial and non-financial reporting, ethics},
}