International Business Information Management Association (IBIMA) https://validator.w3.org/feed/docs/rss2.html La Influencia de la Pandemia del COVID-19 en el Fortalecimiento de la Aplicación de la NIC 10 en Escenarios de Incertidumbre. Una Revisión Sistemática entre 2020-2025 How Digitalization Converts Entrepreneurial Orientation into Firm Growth: Evidence from CB-SEM and PLS-SEM Approaches Exploratory the Role of Content Authenticity in Shaping Consumer Impressions of User-Generated and Brand-Generated Content: A Mixed Methodology Young Adults in the Polish Labor Market: Challenges, Expectations and Development Prospects 47th IBIMA Conference: 29-30 June 2026, Madrid, Spain A Local Telemetry Backend Prototype on Raspberry Pi 5 for Session-Based Data Synchronization TransPointNet++: A Hybrid Model for 3D Orthotic Surface Reconstruction from Point Clouds Comparison of Cryptographic Hardware Implementations for RSA, DH, and ECDH Using a Semi-Agnostic Approach in FPGA Architectures Inactivity-Gated Fall-Like Event Detection Using Quaternion-Based Orientation Change on an ESP32–LSM9DS1Wearable IMU Node 47th IBIMA Computer Science Conference: 29-30 June 2026, Madrid, Spain Questify – An Intelligent Application for Creating, Submitting and Assessing Open-Ended Questions All You Need to Know About Academic Conferences Bridging the Willingness-to-Pay Gap in IT Fashion: The Role of Social Influences, FOMO, and Lovemark Bonds Alineamiento Estratégico y Clima Organizacional en Personal Universitario: Análisis Sociodemográfico Desde una Perspectiva Cuantitativa Process Maps and Scenario Simulation in Large-Event Organisation: A Case Study Training and Development in the Turkish Public Bureaucracy: An Assessment on the Ministry of Foreign Affairs A Framework for Evaluating Potential Return on Investment in Artificial Intelligence Based on Implementation Risks Symbols and Their Role in Management Lifestyle Patterns of Young Consumers: Linking Food-Related Lifestyles and Physical Activity Analysis of Key Audit Matters in 2024-2025 WIG 20 Audit Reports Effects of the Oil and Gas Crisis in Europe Determined by Russia’s War in Ukraine: A Bibliometric Review Türkiye–France Relations in the Context of Identity, Politics, and European Integration 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. Food Waste in All-Inclusive Hotels: Consumer Behaviour and a Conceptual Research Framework Operationalizing Social Capital through Digital Interactions: A Social Network-Based Approach for Organizational Networks Online Competitor Communication Analysis as a Methodological Tool for Marketing Management Decision-Making: A Case Study from Gastronomy E-Commerce An Empirical Research of Chinese Shenzhen Stock Market  With Revised Markov Switching Model Management of the Health System in Poland and the Role of Public Measures in Implementation during the Pandemic Process Long-Term Relationships with Pilgrimage Organizers as a Manifestation of Affiliate Marketing Atypical Determinants of Land Prices in Hedonic Models Governance and Regional Heterogeneity in Municipal Waste Eco-Transition: Evidence from Polish Counties Understanding Visitor Perceptions in Multisensory Wine Tourism: A Sociodemographic Analysis in Portugal 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 Software Architecture and Binary IMU Data Framing Protocol for a Multi-Node ESP32 System York University, Canada Western Norway University of Applied Sciences, Norway University of Warwick, UK University of Twente, Netherlands University of Tehran, Iran The Effect of Inclusive Leadership and Leadership Behaviour on Teachers Commitment to Change through Job Satisfaction University of Technology Sydney, Australia University of Sussex, UK Decision-making in Cultural Heritage Security Management in the context of Armed Conflict: The Case of Karol Estreicher University of Stavanger, Norway University of Regensburg, Germany home