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№1(99) 2023

• Title
  Authors:
  Pages: 1-2
  Total paper views: 300
• Contents
  Authors:
  Pages: 3-4
  Total paper views: 292
• Audit of the Tourist Rent Existence
  Authors: Bardash S. Sherstiuk O. 
  Pages: 5-16
  Total paper views: 280
• Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant
  Authors: Ostapchuk S. Vnukova N. 
  Pages: 17-25
  Total paper views: 270
• Natural Capital Disclosure for Integrated Reporting
  Authors: Hanusych V. 
  Pages: 26-30
  Total paper views: 270
• Development of Accounting: Challenges and Prospects in the Context of European Integration
  Authors: Kobets D. 
  Pages: 31-37
  Total paper views: 259
• The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach
  Authors: Rindasu S. Topor I. Ionescu-Feleaga L. 
  Pages: 38-48
  Total paper views: 271
• The Conceptual Significance of Internal Audit in the Armed Forces of Ukraine
  Authors: Sokolenko L. 
  Pages: 49-55
  Total paper views: 307
• Normative and Legal Regulation for Integrated Reporting
  Authors: Shevchuk N. 
  Pages: 56-67
  Total paper views: 290
• Risk-Return Relationship in the Nigerian Stock Market: Comparative between Fama-French Five-Factor Model and Higher Moment Fama-French Five-Factor Model
  Authors: Zharikova O. Oyedeko Y. Kolawole O. Ibrahim I. 
  Pages: 68-78
  Total paper views: 261
• Impact of Non-Performing Loans on the Growth of the Banking Sector in Bangladesh
  Authors: Parvin M. Vdovenko L. Islam M. 
  Pages: 79-90
  Total paper views: 293
• Criteria for Determining Critical Imports in Ukraine
  Authors: Savchenko N. 
  Pages: 91-96
  Total paper views: 249
• Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business
  Authors: Synchak V. 
  Pages: 97-107
  Total paper views: 300
• The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory
  Authors: Banta V. Babeanu S. Banta A. 
  Pages: 108-114
  Total paper views: 333
• The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia
  Authors: Fuadah L. Permatasari A. Syathiri A. 
  Pages: 115-121
  Total paper views: 277
• The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable
  Authors: Pontoh G. Mangngalla' M. Alimuddin A. 
  Pages: 122-129
  Total paper views: 265
• Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry
  Authors: Gumenna-Derii M. 
  Pages: 130-134
  Total paper views: 228