Tom 14 (2022): Zeszyt 4 (December 2022)

The purpose of the publication is to present auditing as a tool to reduce the risk of fraud and abuse. The article describes the role of auditing in minimizing fraud, its application in business entities and its effectiveness. It presents the role of both internal and external auditing in reducing fraud.

Both the qualitative and quantitative methods were applied in the publication. The former was used for the purpose of presenting the application of auditing in business practice, and the latter to describe the effectiveness of its operation.

The results of the analysis showed that auditing is an effective tool for reducing fraud and abuse. Significant effectiveness in this regard is exhibited by internal audit services.

The publication is part of a series of articles describing tools for reducing fraud and abuse. It shows the application of selected tools at the organizational level and their effectiveness. It also helps answer the question concerning the validity of the tools’ implementation and provides a premise for further research to develop a comprehensive model for combating fraud in business entities.

Research on the use of auditing as a tool for reducing fraud and abuse should be conducted with a breakdown of entities by industry. This will allow verification of which industry is characterized by the greatest use of auditing in this regard. It will also make it possible to assess the effectiveness of the measures taken to minimize the risk of fraud by industry entities.

The impact of the Covid-19 pandemic can be observed in many aspects of the functioning of people, economic entities, organisations and countries. One of the areas where this phenomenon has left its mark remains the stock markets. Company listings are influenced by both investor emotions and the economic and financial condition of individual companies. The aim of this study is to assess the impact of the Covid-19 pandemic on individual industries represented by companies listed on the Warsaw Stock Exchange.

In order to achieve this goal, an analysis was made of the value of changes in the so-called sector indices in the period from the beginning of 2020 to the end of the first half of 2022. This approach to the study will make it possible to determine which industries were most significantly affected by the economic change and what the nature of the possible change was. Quarterly data was used in the research.

The results obtained made it possible to note that among the thirteen analysed sectors, we can observe those that lost their value as a result of the Covid-19 pandemic (WIG-medicines, WIG-food, WIG-banks, WIG-clothing), but also those that significantly increased their value in the period under study (WIG-motorisation, WIG-construction, WIG-energy, WIG-IT).

The study conducted will allow for a better understanding of how investors react to crisis events and how this translates into the listing of companies on the stock market.

The research results obtained require further analysis to establish deeper links between the Covid-19 pandemic and individual sectors of companies listed on the Warsaw Stock Exchange, which will be the subject of the author’s further studies.

This study aims to identify the roles of various universities in Indonesia in providing education that helps develop digital entrepreneurship: this includes the implications, contributions, and challenges of digitalization; the identification of the impact of digital entrepreneurship on businesses within Indonesia; and an examination of the opportunities and challenges for digital entrepreneurship in Indonesian universities.

The research adopted a qualitative data analysis methodology. This was achieved through secondary data collection, mainly through a content review of the existing literature.

The study results indicate that academics have engaged in various forms of digital entrepreneurship, including e-commerce, commercial application development, and digital education business. Each step of digital academic entrepreneurship has been conceived within the context of universities. Digital academic entrepreneurship is the use of digital technology to achieve a goal, and this model includes the following components: motivation, stakeholders, processes, and business forms.

Universities must effectively embrace and foster digital academic entrepreneurship. According to this study, there are many ways that the government may encourage digital entrepreneurship at universities. Educational institutions have to give more thought to the growth of student businesses, particularly after firms have been established. The monitoring of student businesses should be handled by a specialized team based at universities.

The main limitation was the fact that the study was limited to secondary data sources; therefore, future research should focus on primary data. Additionally, it was limited to Indonesian universities; future research should be performed on institutions in more advanced countries. Furthermore, the study used a qualitative research method; therefore, future research should use alternative research methodologies.

Job satisfaction is becoming increasingly important, especially since the end of the last millennium, as there are numerous organizations that have fostered its relevance to increase job-commitment in their companies. On one side, managers have to learn how to handle and to manage efficiently the dynamic capabilities and their soft skills so as to adapt the environment in which collaborators operate. On the other side, the environment is adapted by employees. Although there is a wide research in this area, there is still a gap in the literature, as the latest literature review points to adverse situations of burnout and job stress with effects on organizational commitment, mediated by job satisfaction. Bearing this highlight in mind, this paper aims to explore the current state of research related to job satisfaction and its impact on organizational performance. It intends to analyze job satisfaction of employees towards the whole organization, as well as towards organizational managers and leaders.

The first part of this paper is based on the systematic literature review, embracing scientific papers related to job satisfaction, derived from the Web of Science and from Scopus databases, mapping analysis and bibliographic coupling using the R Bibliometrix software. Furthermore, bibliographic coupling and most co-occurrent keywords in the title, keywords and abstracts were listed. The next part of the research paper is based on the questionnaire analysis; the methodology used is qualitative and exploratory in nature in order to deepen the knowledge of managers and leaders and the perceptions of employees, based on two case studies.

The topics covered in this study include, among other things, motivation, leadership, and influence of human resources policy, which need to be deepened in practical and ‘in-loco’ contexts. The topics have been tested empirically through questionnaires, based on which it was concluded that the overall level of employee satisfaction with the companies in which they operate is high, both as far as the organization itself and their managers are concerned. It was concluded that leaders adopt a transformational leadership style, motivating and inspiring their employees, and that employee satisfaction is related to their leaders’ attitudes and motivational factors.

This research provides deeper knowledge on an empirical area, helping to fill in the gap related to the necessity to synthesize this important knowledge area, providing the contribution of various studies in this field and paving the way to further research. The achievements of this paper open new avenues for other researchers because of the knowledge gaps identified in the existing research that lead to future research inspirations.

Unavailability of business associations in the central region (a non-profit organization to support entrepreneurs in the central region) to participate in the study; work modality was not taken into consideration. Although the databases used, i.e. ISI Web of Knowledge and Scopus, are the best-recognized databases in the academic field, restricting the research to those databases only might be considered a limitation. A further restraint is directly linked to the study’s methodology, as it aims to recover and explore a large range of existing research and it does not result in a detailed analysis. Consequently, for future research, multiple -case studies would enrich this research area.