International Business Information Management Association (IBIMA) https://validator.w3.org/feed/docs/rss2.html Process Maps and Scenario Simulation in Large-Event Organisation: A Case Study Lifestyle Patterns of Young Consumers: Linking Food-Related Lifestyles and Physical Activity Analysis of Key Audit Matters in 2024-2025 WIG 20 Audit Reports This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40). The objective of this paper is to summarize and present the results of the research performed in respect of the key audit matters determined and communicated in the independent auditors’ reports issued in conjunction with the audit of the annual financial statements of WIG 20 constituent companies for 2024 and 2025. The research focused primarily on reading reporting requirements in respect of key audit matters relating to audits of historical financial information as defined in the International Standards on Auditing (ISA) and examination of the auditors’ reports issued in conjunction with the audit of the 2024 and 2025 annual financial statements of the WIG 20 constituent companies listed on the Warsaw Stock Exchange (Poland). It was tentatively assumed that both (1) the number and (2) the nature of Key Audit Maters identified and reported in conjunction with the audit of the annual financial statements of WIG 20 constituent companies for 2024 and 2025 will not vary significantly. Operationalizing Social Capital through Digital Interactions: A Social Network-Based Approach for Organizational Networks 47th IBIMA Conference: 29-30 June 2026, Madrid, Spain Online Competitor Communication Analysis as a Methodological Tool for Marketing Management Decision-Making: A Case Study from Gastronomy E-Commerce Long-Term Relationships with Pilgrimage Organizers as a Manifestation of Affiliate Marketing Inactivity-Gated Fall-Like Event Detection Using Quaternion-Based Orientation Change on an ESP32–LSM9DS1Wearable IMU Node Comparison of Cryptographic Hardware Implementations for RSA, DH, and ECDH Using a Semi-Agnostic Approach in FPGA Architectures Atypical Determinants of Land Prices in Hedonic Models Governance and Regional Heterogeneity in Municipal Waste Eco-Transition: Evidence from Polish Counties Artificial Intelligence for Student Retention and Performance Prediction in Universities: A Systematic Review A Dual-Encoder Framework for Detecting Structural and Attribute Anomalies in Static Graphs Sustainability-Oriented Entrepreneurial Behaviors and SME Performance within Economic and Business Sustainability and Social Ecology in Surigao del Sur Scene-Level Meteorological Predictors Are Insufficient for AOD550 Estimation: A Baseline Study toward Hyperspectral Data Fusion Hybrid Physics–Machine Learning Retrieval of AOD550 from HYPSO Hyperspectral Imagery York University, Canada Western Norway University of Applied Sciences, Norway University of Warwick, UK University of Twente, Netherlands University of Tehran, Iran University of Technology Sydney, Australia University of Sussex, UK University of Stavanger, Norway University of Regensburg, Germany University of Pavia, Italy University of Nottingham, UK University of New South Wales (UNSW Sydney), Australia University of Manchester, UK University of Macedonia, Greece University of Kaiserslautern, Germany University of Jyväskylä, Finland University of Giessen, Germany University of Erlangen-Nuremberg, Germany University of Edinburgh, UK University of Economics, Prague, Czech Republic University of East Anglia, UK University of Cape Town, South Africa University of Brescia, Italy University of Borås, Sweden University of Bahrain, Bahrain University of Alicante, Spain University of Agder, Norway University College Cork, Ireland Unitec Institute of Technology, New Zealand Tsinghua University, China Technical University of Berlin, Germany Skyline University College, UAE home