– Vol. 12, No. 2 (April 2024)

FINANCIAL DISTRESS AND INSOLVENCY PREDICTION IN GEORGIAN CONSTRUCTION COMPANIES

Tamar Kapanadze Bakradze · May 2024 · pp. 11-22

Insolvency prediction is a critical aspect of assessing a company’s financial health, enabling the identification of risk factors and early warning signals for potential financial distress. This study focuses on...

MANAGEMENT APPROACHES TO AUDITING QUALITY: INTEGRATING PHILOSOPHY AND ECONOMICS

Elena Gabriela Ionescu admin · April 2024 · pp. 1-10

Audit activities worldwide face institutional challenges, primarily related to the inefficiency of audit institutions in ensuring the reliability of financial reporting. A key function of auditing is to validate the...