Technological advancements have significantly transformed the banking landscape, influencing competition and consumer behavior. Researchers explore the impact of innovations such as digital banking, mobile payments, and ...

International tax cooperation is an essential process in the context of the globalization of economic relations, focusing on how countries work together to address cross-border tax issues and promote effective tax governance ...

Payment services are an essential component of the modern economy, facilitating commercial transactions and allowing consumers to make fast and secure payments through bank accounts or mobile devices. The considerable ...

Currently, at a global level, corporate governance has become an increasingly prevalent concept in economics. It represents a valuable system for investors, as it supports them by providing more advantageous assurance. ...

Data processing in the essence of the notion of "Data Mining" may require procedures - algorithms for assessing the similarity between the resulting functions of the studied phenomena. A model for evaluating the level of ...

In the last period, the use of artificial intelligence (AI) has seen a significant expansion in various socioeconomic fields, with the aim of making the time needed to perform various tasks more efficient. The academic ...

Given Moldova's legislative requirements on accounting and taxation following International Standards, several problems, discussed in this article, concerning accounting practices in motor transport enterprises remain ...

This study investigates the capacities of internal audit within the public sector of the Republic of Moldova, emphasizing the critical role of organizational structure, resources, and processes in determining the effectiveness ...

Statutory audit provides independent assurance that the financial statements of entities such as correctly reflect their situation. Experience in many countries has shown that insufficient attention being paid proper role ...

This article addresses the main challenges encountered in the accounting of loans within the banking sector of the Republic of Moldova, in the context of harmonization with International Financial Reporting Standards (IFRS ...