Copernican Journal of Finance & Accounting https://apcz.umk.pl/CJFA <p>A professional forum of presentations and analyses of scientific papers in the scope of finance and accounting in the international dimension.</p><p>The primary version of the Copernican Journal of Finance &amp; Accounting is the on-line version, however the Journal is available both in print and in electronic form.</p><p><span><span>(e-ISSN: 2300-3065, p-ISSN 2300-1240)</span></span></p><h1>Abstracting and Indexing Services</h1><p>The Copernican Journal of Finance &amp; Accounting has DOI number and is covered by the following abstracting/indexing services:</p><ul><li><a href="https://abdc.edu.au"><span><span lang="EN-US">2019 Australian Business Deans Council (ABDC) Journal Quality List</span></span></a></li><li><span><span><a href="http://www.arianta.pl">ARIANTA</a></span></span></li><li><span><a href="https://bazybg.uek.krakow.pl/bazekon/">BazEkon</a></span></li><li><a href="https://clasificacioncirc.es/ficha_revista?id=51439">CIRC (<span>La Clasificación Integrada de Revistas Científicas)</span></a></li><li><a href="https://www.ebsco.com/products/research-databases/business-source-corporate-plus">EBSCO</a></li><li><a href="https://dbh.nsd.uib.no/publiseringskanaler/erihplus/periodical/info?id=485687">ERIH PLUS</a></li><li><a href="http://scholar.google.pl/">Google Scholar</a></li><li><span><span><a href="http://jml2012.indexcopernicus.com/Copernican+Journal+of+Finance+and+Accounting,p3779,3.html" target="_blank">Index Copernicus</a></span></span><span><span> (ICV 2019: 100.00)</span></span></li><li><span><a href="http://www.proquest.co.uk/en-UK" target="_blank">ProQuest</a></span></li><li><span><span><a href="http://econpapers.repec.org/article/cpnumkcjf/">RePEc</a></span></span><span><span> (Research Papers in Economics)</span></span></li><li><span><span><a href="http://www.sherpa.ac.uk/romeo/search.php?source=journal&amp;sourceid=27251&amp;la=en&amp;fIDnum=|&amp;mode=simple">SHERPA / RoMEO</a></span></span></li><li><a href="/CJFA/index">Journal Digital Platform of Nicolaus Copernicus University</a> (Open Journal System)</li><li><a href="https://www.doaj.org/search?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22_type%22%3A%22journal%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22query_string%22%3A%7B%22query%22%3A%22Copernican%20Journal%22%2C%22default_operator%22%3A%22AND%22%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A10%7D">DOAJ</a></li></ul> en-US cjfa@umk.pl (mgr Agnieszka Żołądkiewicz-Kuzioła) greg@umk.pl (Grzegorz Kopcewicz) Sat, 25 Sep 2021 19:17:08 +0200 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 FOR AUTHORS https://apcz.umk.pl/CJFA/article/view/35461 <p>.</p> . Copyright (c) 2021 Copernican Journal of Finance & Accounting https://creativecommons.org/licenses/by-nd/4.0 https://apcz.umk.pl/CJFA/article/view/35461 Sat, 25 Sep 2021 00:00:00 +0200 EDITORIAL PAGES https://apcz.umk.pl/CJFA/article/view/35462 <p>.</p> . Copyright (c) 2021 Copernican Journal of Finance & Accounting https://creativecommons.org/licenses/by-nd/4.0 https://apcz.umk.pl/CJFA/article/view/35462 Sat, 25 Sep 2021 00:00:00 +0200 OPTIMAL INCENTIVES FOR ECONOMIC GROWTH IN CENTRAL EUROPEAN COUNTRIES: A MICRO APPROACH https://apcz.umk.pl/CJFA/article/view/35471 <p>Financial crisis of 2008 and the ongoing pandemic are continuing to have a negative impact on the economies of all countries even tough interest rates have been decreased significantly. This paper attempted to view the problem from a micro point of view to suggest more effective incentives for growth. The specific objective of the study is to determine and examine the effects of these incentives on economic growth in Central European countries.</p> Mustafa Akan, Natalia Konovalova Copyright (c) 2021 Copernican Journal of Finance & Accounting https://creativecommons.org/licenses/by-nd/4.0 https://apcz.umk.pl/CJFA/article/view/35471 Sat, 25 Sep 2021 00:00:00 +0200 OPPORTUNITIES FOR INCREASING THE EXPORT OF LATVIA TO UE COUNTRIES https://apcz.umk.pl/CJFA/article/view/35472 <p>The relevance of this study is tied to the fact, that more effective application of export potential represents a major step towards the integration of Latvia’s economy into a unified economic framework with other European Union countries. In addition, the lack of a generally accepted methodology for assessing export potential increases the significance of these studies from a methodological point of view. The purpose of this study is to analyse the trends in Latvian exports and assess the possibilities of increasing the volume of exports of goods to the EU countries. This study applied quantitative and qualitative methods of analysis, analysis of statistical data, methods for assessing the intensity, complementarity of trade between two countries and the potential for exporting Latvian goods to EU countries. The study identifies the countries and categories of goods where Latvian trade potential<br>to EU can be increased. The authors of the article propose criteria for determining possibility of increasing the export of various groups of goods. The paper may be of interest to all export transaction participants, including manufacturers, merchants, and professional associations. The export expansion assessment method applied by the authors may be adopted by exporting companies to identify groups of goods that have export growth reserves.</p> Erika Pancenko, Tatyana Ivanova Copyright (c) 2021 Copernican Journal of Finance & Accounting https://creativecommons.org/licenses/by-nd/4.0 https://apcz.umk.pl/CJFA/article/view/35472 Sat, 25 Sep 2021 00:00:00 +0200 THE PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES https://apcz.umk.pl/CJFA/article/view/35473 <p>Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.</p> Dawit Tadesse Tiruneh Copyright (c) 2021 Copernican Journal of Finance & Accounting https://creativecommons.org/licenses/by-nd/4.0 https://apcz.umk.pl/CJFA/article/view/35473 Sat, 25 Sep 2021 00:00:00 +0200