Research Directions of the Department of International Accounting and Auditing

1. Development of international financial reporting standards and their adaptation in national accounting systems.
2. Comparative analysis of international and national accounting and auditing practices.
3. The impact of globalization on financial reporting and audit practices.
4. Digital transformation and the use of artificial intelligence in accounting and auditing.
5. Risk management and internal control systems in international corporations.
6. Sustainability reporting and ESG (Environmental, Social, and Governance) disclosures.
7. The role of forensic accounting in detecting financial fraud.
8. Audit quality and regulatory frameworks in international practice.
9. Integration of modern financial technologies (FinTech) in accounting and auditing.
10. Ethical challenges and professional responsibility in international accounting and auditing.