This book explores current digitalization issues in finance and accounting with particular focus on emerging and transitioning markets. It features models, empirical studies and cases studies on topics such as Fintech, blockchain technology, financing renewable energy, and XBRL usage from sectors such health care, pharmacology, transportation, and education. Such a complex view of current economic phenomena makes the volume attractive not only for academia, but also for regulators and policy-makers, when deliberating the potential outcome of competing regulatory mechanisms.

Chapter 1: Financialization of the Economy vs. Fintech Processes in the Perspective of 2030

Chapter 2: Peer-to-Peer Lending: Evolution and Trends
Chapter 3: The Future of Audit: Literature Review of Possibilities of Automation and Blockchain Technology
Chapter 4: Electronic data format XBRL: recent development and prospects in the EU
Chapter 5: World Development of XBRL
Chapter 6: Renewable Energy Financial Modelling: The Chinese Stock Prices Case
Chapter 7: Is the Investors Biorhythm Affecting the Stock Market
Chapter 8: Weather Influence on Stock Market: Evidence from Romania
Chapter 9: Trust in the Collective Investment Sphere: Evidence from Ukraine
Chapter 10: Does Regulatory Stress Testing Make Banks Perform Better and Be Less Risky
Chapter 11: A Study on Assessment of the Reserve Adequacy: Evidence from Turkey
Chapter 12: Testing New Measures of Exchange Market Pressure in Sub-Saharan Africa
Chapter 13: Scenario Analysis Approach for Operational Risk inInsurance Companies
Chapter 14: EU Governments after the Crisis: Ready for Future Bailouts
Chapter 15: Testing the Hypothesis of Corporate Investment Life Cycle: The Case of Russia
Chapter 16: Misuse of Company Mergers in Investment Funds
Chapter 17: Does the Industry Matter? Airline Bankruptcy Prediction
Chapter 18: Rules for Preparation and Publishing of Financial Statements in Bankruptcy and Reorganization Proceedings: Evidence from Poland and the Czech Republic
Chapter 19: Information Asymmetry in Statutory Audit: A Literature Review
Chapter 20: Audit of Controlling in Hospitals: What Is the Scope of an Audit
Chapter 21: Side Effects of IFRS Adoption in NHS Foundation Trusts
Chapter 22: How Can Accrual Accounting Be Suitable for the Public Sector? The Possible Determinants of the Successful Reforms
Chapter 23: Influence of Seasonality on the Value of Revenues from Ticket Sale in Public Transport
Chapter 24: Business Model as a Key Component of Integrated Reporting
Chapter 25: Tasks of Modern Budgeting
Chapter 26: State Aid for the Agricultural Sector as an Instrument of Fiscal Policy Focused on Economic Growth
Chapter 27: Regulation of Pharmacy Activity in Poland in Terms of State Interventionism Theory in Economy
Chapter 28: Factors Affecting Students Willingness to Undertake Creative Video Assignments in Finance and Accounting
Chapter 29: Determinants of Positive Financial Behaviors: A Study among University Students
Chapter 30: Analysis of Student Profile in Terms of Success in Accounting Study
Chapter 31: Have Graduates from the Faculty of Finance and Accounting Professional Adequacy in Accountancy?