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The purpose of this paper is to explore the audit-related causes of financial scandals and advice on how emerging technologies can provide solutions thereto. Specifically, this study seeks to look at the facilitators of financial statement fraud and explain specific fintech advancements that contribute to financial information reliability for equity investments.

The study uses the case studies of Enron and Arthur Andersen to document the evidence of audit-related issues in historical financial scandals. Then, a comprehensive and interdisciplinary literature review at the intersection of business, accounting and engineering, provides a foundation to propose technology advancements that can solve identified problems in accounting and auditing.

The findings show that blockchain, internet of things, smart contracts and artificial intelligence solutions have different functionality and can effectively solve various financial reporting and audit-related problems. Jointly, they have a strong potential to enhance the reliability of the information in financial statements and generally change how companies operate.

The proposed and explained technology advancements should be of interest to all publicly listed companies and investors, as they can help safeguard equity investments, thus build investors’ trust towards the company.

Aside from implications for capital markets participants, the study findings can materially benefit various stakeholder groups, the broader company environment and the economy.

This is the first paper that seeks solutions to financial fraud and audit-related financial scandals in technology and not in implementing yet another regulation. Given the recent technology advancements, the study findings provide insights into how the role of an external auditor might evolve in the future.

The purpose of this paper is to examine the extent to which Central European emerging stock markets (focusing on Poland) have been affected by the recent international financial crisis, and how the current investment climate (barriers, risks, challenges and opportunities) influences appetite for investments in Polish equities. In doing so, the study aims to report timely findings in relation to the determinants of the safety and profitability of international portfolio diversification to the Polish stock market.

Based on qualitative empirical research, the authors analyse the differences between the foreign (UK) and domestic (Poland) investors' views on equity investments in Poland. The study builds on questionnaires and interviews with practitioners associated with the Polish stock market.

The authors report that the global financial crisis influenced changes to domestic and international investors' appetite for risk related to equity investments in emerging stock markets: investors are more prudent about emerging markets but the Polish stock market has shown substantial growth potential and positively distinguished itself from other Central European stock exchanges; particular types of investment risks associated with equity investments in the Polish stock market have abated. Polish equities are an attractive component of the international portfolio diversification, provided that trading strategies are adjusted to the contemporary investment environment.

This paper addresses the absence of the academic literature devoted to the analysis of equity investments in the contemporary Central European emerging stock markets. The authors discuss the differences in appetite for risk between the UK and Polish investors and assumptions about investments in Poland. The authors also contribute to the international debate on investor protection and regulations that can improve investment processes.

The study aims to examine the factors that determine the success of graduates in the labour market. This success is measured in several ways, namely, above-average wages in the economy, employment in accordance with the field of study and job satisfaction. The research explores the employment outcomes of graduates from Jagiellonian University, which is the oldest and one of the best in Poland. Not only does the analysis focus on degree-related predictors such as discipline or faculty, but it is also extended to include activities undertaken during studies and family background.

The analysis is based on data collected in the graduates' career survey, which is conducted six months after graduation. For this article, a database of over 6,000 graduates from four subsequent editions of the survey was compiled. In order to identify the predictors of graduates' success, a logistic regression model was applied.

The study reveals that graduates' success in the labour market is influenced not only by their discipline, but also by the activities undertaken during their studies, the type of studies and demographic features. Studies in natural sciences give chance for higher earnings, job matching and satisfaction. The humanities and social sciences increase only graduates’ group satisfaction. The impact of activities during studies is diversified – those matched to studies increase the job matching and those unmatched lower the earnings, job matching and satisfaction. Parents' level of education resulted in salary increase. The results also confirm the premises of behavioural theory.

Firstly, the main research limitation is that data of one particular university's graduates are used, so the results should be interpreted in the context of Poland only. Secondly, the authors propose a precise concept of success; however, it could be refined in any future study. This limitation could be mitigated by the flexibility of the model, which guarantees that other predictors of success could be involved. Furthermore, the article was based on data collected before the COVID-19 pandemic, when the labour market was completely different, so it also could be revised now.

The results of the analysis can be used when preparing the University’s educational offer. Since various predictors are implemented in the model, the information could be useful not only for future students, but also for current students, so they can make a more data-driven decision about their future careers. Additionally, University careers’ advisors are provided with knowledge on the determinants of graduates' success. Taking a broader view, the research findings are also informative for labour market institutions.

The paper offers an advanced analysis in a field that is under-researched in many transition countries, including Poland, i.e. graduates' entry into the workplace. Although the study provides insight into the factors that determine the labour market success of one particular university's graduates, this modelling can be applied to the empirical data of another higher education institution’s (HEI's) graduates.