The conference proceedings include abstracts from presentations at the Fifth International Scientific Conference on Accounting, Audit, and Analysis, titled “The Modern Economic, Technological, and Societal Trends: New Challenges or Opportunities”. This conference is dedicated to evaluating the evolution and modernization of accounting, auditing, and financial analysis, covering trends in accounting theory, practice, and regulation; technological transformations; shifts in audit methodologies; advancements in financial and business management practices; and the role of governance and accountability in addressing sustainability and climate-related challenges.
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