"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr 474. Global Challenges of Management Control and Reporting"

Spis treści

Introduction 8

Part 1 Critical issues of audit 10

Piotr Bednarek: The relationship between organisational attributes and internal audit effectiveness 12

Christian Brauweiler: Internal audit in a multinational perspective: Problems and challenges 26

Maciej Ciołek: Professional skepticism in auditing and its characteristics 34

Marta Nowak: Typology of ethical theories based on the criterion of moral judgement and their applicability in the auditor’s and accountant’s professions 42

Part 2 Challenges of management accounting 52

Wojciech Fliegner: Analysis of the business model elements and their relationships 54

Debora Lacs Sichel: The value of a trademark 66

Monika Łada, Małgorzata Białas: Financial settlements as a core of interorganizational management accounting – case study of bancassurance cooperation 78

Sylwia Łęgowik-Świącik: The application of the Altman Z-Score in the assessment of the business model of the company 86

Igor Perechuda, Gabriel Pawlak: Financial and business information of sport clubs determined by business model 96

Michał Pietrzak: Balanced Scorecard and Morgan’s organizational metaphors 107

Part 3 New perspectives of reporting practices 116

Joanna Dyczkowska: Drivers of strategy and R&D disclosures 118

Tomasz Dyczkowski: Strategies toward Internet disclosures in public benefit organisations 134

Elżbieta Jaworska, Grzegorz Bucior: Self-presentation Enterprise impression management as part of external reporting 151

Hanna Sikacz: CSR reporting as an object of bibliometric analysis of scientific publications 161

Part 4 Financial and economic dimensions of business activity 172

Magdalena Barańska: Impact of the student’s household budget on the selection of a given major at post-graduate studies 174

Bartłomiej Nita, Piotr Oleksyk: Role of forecasting support in decision-making process The case of debt to equity conversion 186

Edward Nowak: Costs as an economic category exposed to risk 196

Ricardo Luiz Sichel: Counterfeited drugs – the economic impact 204