Mechanisms for ensuring financial security through the improvement of financial reporting

Abdieva Nargiza Shukhratovna

Меҳнат иқтисодиёти ва инсон капитали · 2026-yil

Annotatsiya

This article examines how improvements in financial reporting can strengthen financial security. A qualitative synthesis of research considers risk management, IFRS, the COSO internal control framework, accounting automation, professional certification, ESG disclosure and audit. The review is supplemented by official statistics on Uzbekistan’s audit services market for 2019–2025. Auditor numbers increased at approximately 15.1% annually over this period; nominal audit revenue grew by approximately 30.7% annually during 2020–2025. Geographic and firm-size concentration coexist with a share of internationally certified auditors of about 13%. These descriptive patterns indicate areas for institutional and professional development without identifying a causal effect of reporting reforms. The article discusses the role of reporting quality in reducing information asymmetry and offers recommendations for regulators, enterprises, educational institutions and professional bodies.

Maqola ma’lumotlari
MualliflarAbdieva Nargiza Shukhratovna
JurnalМеҳнат иқтисодиёти ва инсон капитали
NashriyotТДИУ
ISSN3030-3117
Nashr sanasi2026-10-29
Son1.
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.67668/lehc/voliss1-maxsus/500
Indeksga qo‘shilgan2026-10-29

DOI: 10.67668/lehc/voliss1-maxsus/500 · Maqolaning asl sahifasi

Kalit so‘zlar

moliyaviy xavfsizlik, moliyaviy hisobot, MHXS, COSO, risklarni boshqarish, valyuta riski, kredit riski, operatsion risk, sunʼiy intellekt, ESG-hisobot, audit, shaffoflik, oʻtish iqtisodiyoti, финансовая безопасность, финансовая отчётность, МСФО, COSO, управление рисками, валютный риск, кредитный риск, операционный риск, искусственный интеллект, ESG-отчётность, аудит, прозрачность, переходная экономика, financial security, financial reporting, IFRS, COSO, risk management, currency risk, credit risk, operational risk, artificial intelligence, ESG reporting, audit, transparency, transition economy

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdieva Nargiza Shukhratovna (2026). MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING. Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/500
GOST (OAK)Abdieva Nargiza Shukhratovna MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING // Меҳнат иқтисодиёти ва инсон капитали. – 2026. – № 1.. – DOI: 10.67668/lehc/voliss1-maxsus/500.
MLAAbdieva Nargiza Shukhratovna. “MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING.” Меҳнат иқтисодиёти ва инсон капитали, (1.), 2026. https://doi.org/10.67668/lehc/voliss1-maxsus/500
ChicagoAbdieva Nargiza Shukhratovna. “MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING.” Меҳнат иқтисодиёти ва инсон капитали, (1.) (2026). https://doi.org/10.67668/lehc/voliss1-maxsus/500
HarvardAbdieva Nargiza Shukhratovna (2026) ‘MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING’, Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/500
BibTeX
@article{abdievanargizashukhratovna2026,
  title = {MECHANISMS FOR ENSURING FINANCIAL SECURITY THROUGH THE IMPROVEMENT OF FINANCIAL REPORTING},
  author = {Abdieva Nargiza Shukhratovna},
  journal = {Меҳнат иқтисодиёти ва инсон капитали},
  year = {2026},
  number = {1.},
  doi = {10.67668/lehc/voliss1-maxsus/500},
  url = {https://doi.org/10.67668/lehc/voliss1-maxsus/500}
}

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