Financial Markets, Institutions and Risks (FMIR)

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Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States
(Sumy State University, 2020) Kasztelnik, K.
This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company. The research problem addressed the lack of understanding of transfer price policy and its application to impact firm profits within three specific measures: investor return, earnings per share, and effective tax rate
Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States
(Sumy State University, 2019) Kasztelnik, K.; Gaines, V.W.
This article is about exploring the relationship between internal human resources auditing and environmental control in the US public sector. The main purpose of this study was to examine the extent to which the determinants of internal audit staff have the potential to influence the predictive value of the public sector control environment. The tools of the work are presented by a quantitative correlation analysis to determine the interdependence of variables (aspects of recruitment, accountability) and resultant indicator (public sector environment).