International Business Information Management Association (IBIMA) https://validator.w3.org/feed/docs/rss2.html 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 47th IBIMA Computer Science Conference: 29-30 June 2026, Madrid, Spain Inactivity-Gated Fall-Like Event Detection Using Quaternion-Based Orientation Change on an ESP32–LSM9DS1Wearable IMU Node Questify – An Intelligent Application for Creating, Submitting and Assessing Open-Ended Questions 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 Intensity of Artificial Intelligence Integration in HR Practices and Employee Satisfaction: A Socio-Technical Perspective Trading Tensions and Cross-Border M&A Valuations: Evidence from Chinese Acquisitions beyond the US Selecting AI Solutions to Manage False Information During Disasters: A Prescriptive Recommendation Framework 47th IBIMA Conference: 29-30 June 2026, Madrid, Spain La Recherche Scientifique en Contrôle de Gestion: Dynamique des Cadres Théoriques Mobilisés entre le Maroc et la France Organizational Performance as a Systemic Construct Energy Poverty Among Households in EU Countries: A Panel Data Analysis Hybrid AI Algorithm for Optimizing Radio Coverage in UAV-based Wireless Mesh Networks Vidnoz AI en el Desarrollo de la Oralidad en Español en la Enseñanza Superior Perfil Digital y Aceptación Pedagógica de la Inteligencia Artificial en Estudiantes Universitarios de Español Scene-Level Meteorological Predictors Are Insufficient for AOD550 Estimation: A Baseline Study toward Hyperspectral Data Fusion home Accessibility Declarations vs. Automated Audit Results: A Cross-Country Study of Government Websites in Six EU Member States The Effect of Inclusive Leadership and Leadership Behaviour on Teachers Commitment to Change through Job Satisfaction Effects of the Oil and Gas Crisis in Europe Determined by Russia’s War in Ukraine: A Bibliometric Review 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 Food Waste in All-Inclusive Hotels: Consumer Behaviour and a Conceptual Research Framework A Local Telemetry Backend Prototype on Raspberry Pi 5 for Session-Based Data Synchronization 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 Lifestyle Patterns of Young Consumers: Linking Food-Related Lifestyles and Physical Activity Training and Development in the Turkish Public Bureaucracy: An Assessment on the Ministry of Foreign Affairs 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. A Framework for Evaluating Potential Return on Investment in Artificial Intelligence Based on Implementation Risks Process Maps and Scenario Simulation in Large-Event Organisation: A Case Study Symbols and Their Role in Management Türkiye–France Relations in the Context of Identity, Politics, and European Integration Decision-making in Cultural Heritage Security Management in the context of Armed Conflict: The Case of Karol Estreicher Alineamiento Estratégico y Clima Organizacional en Personal Universitario: Análisis Sociodemográfico Desde una Perspectiva Cuantitativa Analysis of Key Audit Matters in 2024-2025 WIG 20 Audit Reports Operationalizing Social Capital through Digital Interactions: A Social Network-Based Approach for Organizational Networks Understanding Visitor Perceptions in Multisensory Wine Tourism: A Sociodemographic Analysis in Portugal Software Architecture and Binary IMU Data Framing Protocol for a Multi-Node ESP32 System 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 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 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