This article examines the overall state of liabilities accounting and internal audit processes in Uzbekistan’s higher education institutions (HEIs). The study explores the impact of liabilities accounting on financial reporting quality and the role of internal audit in oversight and optimization. A mixed-methods approach was employed, combining qualitative analysis (of regulatory documents) and quantitative analysis (of financial metrics from 5 HEIs over 2020–2024). Findings indicate that the accuracy of liabilities accounting hinges on effective internal audit systems, yet infrastructure limitations, insufficient staff qualifications, and regulatory inconsistencies persist as challenges. The article provides practical recommendations for enhancing financial management in HEIs.
| Mualliflar | Ermatova Sakhodatkhon , Ismailovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2025-06-19 |
| Jild | 50 |
| Son | 05 |
international financial reporting standards, foreign standard, securities, national auditing standards, investments, certificate of deposit, corporate bonds, equity securities, warrant, option, derivative securities, operational audit, complex audit, международные стандарты финансовой отчетности, иностранный стандарт, ценные бумаги,, национальные стандарты аудита, инвестиции, депозитный сертификат,, корпоративные облигации, эмиссионные ценные бумаги, варрант, опцион, производные ценные бумаги, операционный аудит, комплекс аудит, xalqaro moliyaviy hisobot standartalari, xorijiy mezon, qimmatli qog‘ozlar,, auditorlik faoliyatini milliy standarti,, investitsiya, depozit sertifikati, korporativ obligatsiyalar, emissiyaviy qimmatli qog‘ozlar, varrant, opsion, hosilaviy qimmatli qog‘ozlar, operatsion audit, muvofiqlik auditi
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