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The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

The purpose of this paper is to explore the relationships between the characteristics of the home learning environment (HLE) and students’ academic attainments in secondary school in England at age 14 and 16.

This research study uses multilevel statistical models to investigate the strength and significance of relationships between various measures of the HLE at ages three, six, 11 and 14, and students’ academic attainment in secondary school.

Multilevel models show that early years HLE and specific dimensions of later HLE are positive predictors of students’ later academic attainment at age 14 and 16, when the influence of various individual, family and neighbourhood characteristics are controlled.

The paper presents unique findings on the role of the HLE in shaping students’ academic success at secondary school, including a range of measures of the HLE obtained at different ages. The results show that the early years HLE measured at age three continues to show effects on later attainment, over and beyond the effects of later HLE and other significant influences such as family socio-economic status and parents’ qualification levels.

The international women's movement has always focused on discrimination against women, but only in the past few decades have activists been focusing on violence against women, and within this framework, domestic violence. Global feminist activism found common ground in protecting women from physical, sexual, and emotional abuse. This framework traveled to Eastern Europe with the advent of regime changes there. In post-communist Europe, it took only a decade and a half for the Polish, Czech, Slovak, Hungarian, and Slovene governments to react to domestic and global pressures and establish new definitions and policies regarding domestic violence. However, the feminist NGOs’ definitions and policy recommendations met with limited success. Feminist-inspired norms, such as specific domestic violence courts and distancing ordinances, diffused to a mediocre level of half-hearted official responses in Central and Eastern Europe (CEE). This middle-of-the-road approach attempted to de-gender and thus to de-politicize feminists’ fundamental gender-sensitive claims. A norm diffusion to reach the middle ground took place through a complex set of interactions that involved various types of political actors ranging from international governmental organizations, such as the UN and the EU, governments, international and local NGOs. Analyzing the process of these multiple-level and manifold interactions sheds light on the partially deterritorialized nature of globalization. The development of norms and their difffnousion regarding domestic violence policy also inform us about how democratic processes, efforts to achieve gender equality, and the global context interact in CEE.

This paper illustrates the problems of Roma children through the life of a particular group of emigrants and aims to determine what is behind the decision to emigrate and what it takes to support adaptation to a new social environment. European literature has not dealt with the emigration of this ethnic group until now because during the period from the introduction of the Iron Curtain until 1990, emigration from East to West was minimal except during the major political upheavals.

In this chapter, Andrea Óhidy provides an overview of some central issues of the book. First, she shows the similarities in the challenges to increase the participation and success of Roma people in education and lifelong learning in the selected European countries; then, she discusses their policies and support programmes, which, on the one hand, try to improve the social situation of the Roma while promoting minority language and culture, on the other hand. She finds the reason for their similarities regarding the wording, defining and communicating and also concerning the main ideas and concrete projects for possible solutions, in the Roma inclusion policy of the European Union in the frame of the Open Method of Coordination, which has been introduced within the Lisbon Strategy, linked to the idea of lifelong learning. She considers the realisation of these policy measures at national, regional and local levels to have shown only unsatisfactory results until now.

This chapter aims to provide a short overview about the situation of Roma in Hungary. Starting from the question ‘Who are the Roma, Gypsy in Hungary?’, this chapter introduces several researches on Hungarian Roma. The linguistic groups of Roma are briefly outlined to make it clear how much the Hungarian Roma are heterogeneous. The social situation of the Roma, as minority in Hungary, is also detailed by introducing geographical location and housing and employment regarding to Roma. Based on these general data on Hungarian Roma, this chapter aims to focus on educational situation of the Roma minority in Hungary, including – primary and secondary school education, education in special schools, education in college and university, adult education, school success supporting educational initiatives and programmes like extracurricular programmes. As a summary, this chapter introduces some further researches by short abstracts in order to provide a suitable starting point for those who are willing to get know more about this minority in Hungary.

The international women's movement has always focused on discrimination against women, but only in the past few decades have activists paid special attention to domestic violence. In post-communist Europe, it took even longer but the Polish, Czech, Slovak, Hungarian, and Slovene governments eventually reacted to domestic and global pressure and established new definitions and norms dealing with domestic violence. Analyzing the process of norm development on domestic violence in Central Europe can direct us toward determining to what extent political and economic processes and decisions in Europe are driving globalization, or are being driven by globalization.

In the former Yugoslavia and Soviet Bloc countries of Central and Eastern Europe most information technology was unavailable, unaffordable or discouraged for forty years. These countries realise that they must improve their internal infrastructures if they are to become integral parts of the global information infrastructure. We report the results of a mail survey conducted in late 1994 and early 1995 of seventy research libraries in Croatia, Czech Republic, Hungary, Poland, Slovakia and Slovenia, building on the findings from interviews conducted with 300 persons in the region in 1993–1994. Results show that these libraries are acquiring automated processing systems, CD‐ROM databases, and connections to computer networks at a rapid rate and that automation activity has increased substantially since 1989; we report specific data on system implementation and network services by country and by type of library. ‘Access’ is their top reason to automate, which appears to mean placing the catalogue online with better search capabilities and putting items on the shelves faster — but does not necessarily mean improvements in self‐service for library users. Co‐operation and standards are highly‐ranked automation goals, yet we find anomalous results on each. Management goals focus more on speed and processing than on management information, staffing or advancing the mission of the parent organisation. Management of human resources ranks low, despite the need for wider staff involvement in the system selection process, education of technically‐trained library professionals, continuing training of staff and training of library users. We conclude with implications of these results for the region.

Reflects on the past decade of change in Central and Eastern Europe and the former Soviet Union. Notes the varying degrees of successful reform and aid/technical assistance for the region provided by international organizations. Examines efforts to provide technical assistance through the application of best practice to local governments. Develops a case study, using Hungary as a setting, of a local government deputy mayor and simulates a technical assistance best practice transfer. Describes also an alternative home‐grown best practice project at the local level. Lessons learned from these projects show that historical and contextual conditions have a very large impact on capacity building efforts in countries of transition; political values have to be developed and an organizational infrastructure to express them is essential. Ultimately, the knowledge and skills of senior managers must be cultivated, to assist them in nurturing the social capital needed for them to govern effectively.