The use of due diligence procedures to ensure transparency of financial reporting in joint-stock companies

Prokudina , Kristina

Innovation science and technologiy · 2025-yil

Annotatsiya

This article examines the role of the Due Diligence procedure in ensuring the transparency of financial reportingof joint-stock companies. The study identifies key contemporary challenges affecting the reliability of financial reports,including insufficient disclosure of information, non-compliance with international standards, and limited accessibility ofdata for investors. A model for integrating Due Diligence into the financial reporting process is proposed, based on astructural and modular approach to the analysis of both financial and non-financial aspects of corporate activities. Thearticle outlines the main stages of implementation and proposes an interaction algorithm between corporate governanceparticipants and independent auditors. The effectiveness of Due Diligence as a mechanism for enhancing investor andregulator confidence is substantiated

Maqola ma’lumotlari
MualliflarProkudina , Kristina
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-12-01
Jild1
Son12
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18110290
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18110290 · Maqolaning asl sahifasi

Kalit so‘zlar

joint-stock company, financial reporting, transparency, Due Diligence, investment risks, corporate governance.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAProkudina , Kristina (2025). THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES. Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18110290
GOST (OAK)Prokudina , Kristina THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES // Innovation science and technologiy. – 2025. – T. 1, № 12. – DOI: 10.5281/zenodo.18110290.
MLAProkudina , Kristina. “THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES.” Innovation science and technologiy, 1(12), 2025. https://doi.org/10.5281/zenodo.18110290
ChicagoProkudina , Kristina. “THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES.” Innovation science and technologiy, 1(12) (2025). https://doi.org/10.5281/zenodo.18110290
HarvardProkudina , Kristina (2025) ‘THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES’, Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18110290
BibTeX
@article{prokudinakristina2025,
  title = {THE USE OF DUE DILIGENCE PROCEDURES TO ENSURE TRANSPARENCY OF FINANCIAL REPORTING IN JOINT-STOCK COMPANIES},
  author = {Prokudina , Kristina},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {12},
  doi = {10.5281/zenodo.18110290},
  url = {https://doi.org/10.5281/zenodo.18110290}
}

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