{"id":225,"date":"2026-06-06T13:17:23","date_gmt":"2026-06-06T10:17:23","guid":{"rendered":"https:\/\/projects.snau.edu.ua\/eutrust\/?p=225"},"modified":"2026-06-06T13:17:25","modified_gmt":"2026-06-06T10:17:25","slug":"platformu-znan-eu-trust-popovneno-novimi-research-insights-3-ta-4","status":"publish","type":"post","link":"https:\/\/projects.snau.edu.ua\/eutrust\/2026\/06\/06\/platformu-znan-eu-trust-popovneno-novimi-research-insights-3-ta-4\/","title":{"rendered":"\u041f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0443 \u0437\u043d\u0430\u043d\u044c EU-TRUST \u043f\u043e\u043f\u043e\u0432\u043d\u0435\u043d\u043e \u043d\u043e\u0432\u0438\u043c\u0438 Research Insights \u21163 \u0442\u0430 \u21164"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\ud83c\uddfa\ud83c\udde6 \u041f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0443 \u0437\u043d\u0430\u043d\u044c EU-TRUST \u043f\u043e\u043f\u043e\u0432\u043d\u0435\u043d\u043e \u043d\u043e\u0432\u0438\u043c\u0438 Research Insights \u21163 \u0442\u0430 \u21164<\/h1>\n\n\n\n

\u0423 \u043c\u0435\u0436\u0430\u0445 \u043f\u0440\u043e\u0454\u043a\u0442\u0443 Erasmus+ Jean Monnet Module EU-TRUST (\u00abSustaining Trust: EU Values in Audit, Ethics and Public Accountability\u00bb) \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0443\u0454\u0442\u044c\u0441\u044f \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u041f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0438 \u0437\u043d\u0430\u043d\u044c EU-TRUST \u044f\u043a \u0432\u0456\u0434\u043a\u0440\u0438\u0442\u043e\u0433\u043e \u0440\u0435\u0441\u0443\u0440\u0441\u0443 \u0434\u043b\u044f \u043f\u043e\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c \u0443 \u0441\u0444\u0435\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u0443, \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0434\u043e\u0431\u0440\u043e\u0447\u0435\u0441\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n

\u0426\u044c\u043e\u0433\u043e \u0442\u0438\u0436\u043d\u044f \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0443 \u043f\u043e\u043f\u043e\u0432\u043d\u0435\u043d\u043e \u0434\u0432\u043e\u043c\u0430 \u043d\u043e\u0432\u0438\u043c\u0438 \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u043c\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0430\u043c\u0438 \u0441\u0435\u0440\u0456\u0457 Research Insights<\/strong>, \u044f\u043a\u0456 \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u044e\u044e\u0442\u044c \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c \u0442\u0430 \u0440\u043e\u0437\u043a\u0440\u0438\u0432\u0430\u044e\u0442\u044c \u0457\u0445 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0434\u043b\u044f \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u043e\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438, \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0457 \u0434\u043e\u0432\u0456\u0440\u0438 \u0442\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0438\u0441\u0442\u0435\u043c \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n\n\n\n

Research Insight \u21163<\/strong> \u043f\u0440\u0438\u0441\u0432\u044f\u0447\u0435\u043d\u0438\u0439 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044e \u0432\u043f\u043b\u0438\u0432\u0443 \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u0432\u043e\u0457 \u0440\u043e\u0442\u0430\u0446\u0456\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u043d\u0430 \u044f\u043a\u0456\u0441\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u0443. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0443\u043d\u0456\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u043e\u0441\u0432\u0456\u0434\u0443 \u0406\u0442\u0430\u043b\u0456\u0457 \u0430\u0432\u0442\u043e\u0440\u0438 \u0434\u0435\u043c\u043e\u043d\u0441\u0442\u0440\u0443\u044e\u0442\u044c, \u0449\u043e \u043f\u043e\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u0440\u043e\u0442\u0430\u0446\u0456\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u0444\u0456\u0440\u043c\u0438 \u0442\u0430 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430 \u0437 \u0430\u0443\u0434\u0438\u0442\u0443 \u043c\u043e\u0436\u0435 \u0441\u0442\u0432\u043e\u0440\u044e\u0432\u0430\u0442\u0438 \u043d\u0435\u0431\u0430\u0436\u0430\u043d\u0456 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u044f\u043a\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454 \u0432\u0430\u0436\u043b\u0438\u0432\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0434\u043b\u044f \u043a\u0440\u0430\u0457\u043d, \u044f\u043a\u0456 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0443\u044e\u0442\u044c \u0430\u0431\u043e \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u044e\u044e\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0404\u0421.<\/p>\n\n\n\n

Research Insight \u21164<\/strong> \u0430\u043d\u0430\u043b\u0456\u0437\u0443\u0454 \u0446\u0438\u0444\u0440\u043e\u0432\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u0443 \u0441\u0444\u0435\u0440\u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u0430\u0443\u0434\u0438\u0442\u0443 \u0442\u0430 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u043c\u0443 \u0441\u0435\u043a\u0442\u043e\u0440\u0456. \u0410\u0432\u0442\u043e\u0440\u0438 \u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432\u0435 \u043f\u0438\u0442\u0430\u043d\u043d\u044f: \u0447\u0438 \u0454 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f \u0434\u043e\u0432\u0433\u043e\u0441\u0442\u0440\u043e\u043a\u043e\u0432\u0438\u043c \u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u0434\u043b\u044f \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0441\u0442\u0456 \u0442\u0430 \u0434\u043e\u0432\u0456\u0440\u0438, \u0447\u0438 \u043b\u0438\u0448\u0435 \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u0438\u043c \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u043c \u043f\u043e\u0434\u043e\u043b\u0430\u043d\u043d\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u043d\u0438\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c. \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b \u0430\u043a\u0446\u0435\u043d\u0442\u0443\u0454 \u0443\u0432\u0430\u0433\u0443 \u043d\u0430 \u0432\u0438\u043a\u043b\u0438\u043a\u0430\u0445, \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u0445 \u0437 \u0435\u0442\u0438\u043a\u043e\u044e, \u0430\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0456\u0447\u043d\u0438\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f\u043c, \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u044e \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044e \u0442\u0430 \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0438\u0447\u043d\u0438\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c.<\/p>\n\n\n\n

\u041e\u0431\u0438\u0434\u0432\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0441\u043f\u0440\u044f\u043c\u043e\u0432\u0430\u043d\u0456 \u043d\u0430 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0443 \u043a\u0440\u0438\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043e\u0441\u043c\u0438\u0441\u043b\u0435\u043d\u043d\u044f \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0438\u0445 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0439 \u0442\u0430 \u0441\u043f\u0440\u0438\u044f\u044e\u0442\u044c \u043f\u043e\u0448\u0438\u0440\u0435\u043d\u043d\u044e \u043a\u0440\u0430\u0449\u0438\u0445 \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0445 \u043f\u0440\u0430\u043a\u0442\u0438\u043a \u0443 \u0441\u0444\u0435\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u0443, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0442\u0430 \u0433\u0440\u043e\u043c\u0430\u0434\u0441\u044c\u043a\u043e\u0457 \u043f\u0456\u0434\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n\n\n\n

\u0417\u0430\u043f\u0440\u043e\u0448\u0443\u0454\u043c\u043e \u043e\u0437\u043d\u0430\u0439\u043e\u043c\u0438\u0442\u0438\u0441\u044f \u0437 \u043d\u043e\u0432\u0438\u043c\u0438 \u0432\u0438\u043f\u0443\u0441\u043a\u0430\u043c\u0438 Research Insights \u043d\u0430 \u041f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0456 \u0437\u043d\u0430\u043d\u044c EU-TRUST:<\/p>\n\n\n\n

\ud83d\udd17 https:\/\/projects.snau.edu.ua\/eutrust\/platforma-znan\/<\/a><\/p>\n\n\n\n

\u041f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u043e \u043e\u043d\u043e\u0432\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0442\u0430 \u043c\u0456\u0441\u0442\u0438\u0442\u044c \u0434\u043e\u0431\u0456\u0440\u043a\u0443 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0445 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432, \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0445 \u043e\u0433\u043b\u044f\u0434\u0456\u0432, \u043f\u043e\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0445 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0456\u0432 \u0456 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432, \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u0443 \u043c\u0435\u0436\u0430\u0445 \u043f\u0440\u043e\u0454\u043a\u0442\u0443 EU-TRUST.<\/p>\n\n\n\n

\ud83c\uddec\ud83c\udde7 New Research Insights #3 and #4 Added to the EU-TRUST Knowledge Platform<\/h1>\n\n\n\n

The Erasmus+ Jean Monnet Module EU-TRUST (\u201cSustaining Trust: EU Values in Audit, Ethics and Public Accountability\u201d) continues to expand its Knowledge Platform as an open resource for sharing research and evidence on audit, accountability, financial integrity, and public trust.<\/p>\n\n\n\n

Two new publications have recently been added to the Research Insights<\/strong> series. These concise analytical briefs translate recent international research into practical lessons for policymakers, academics, auditors, students, and public sector professionals.<\/p>\n\n\n\n

Research Insight #3<\/strong> examines the relationship between mandatory auditor rotation and audit quality. Drawing on evidence from Italy\u2019s dual-rotation regime, the study shows that the interaction between mandatory audit firm rotation and audit partner rotation may unintentionally reduce audit quality by shortening auditors\u2019 engagement horizons. The findings provide important lessons for countries aligning their audit regulation with EU standards.<\/p>\n\n\n\n

Research Insight #4<\/strong> explores the growing role of digital transformation in public sector accounting, auditing, and accountability. The study asks whether digitalisation serves as a sustainable solution for improving transparency and public trust or merely addresses symptoms of deeper governance challenges. Particular attention is given to accountability, ethics, digital governance, and citizen oversight in increasingly data-driven public institutions.<\/p>\n\n\n\n

Together, these publications contribute to ongoing discussions on auditor independence, public accountability, digital governance, and trust-building mechanisms within the European governance framework.<\/p>\n\n\n\n

The new Research Insights are available through the EU-TRUST Knowledge Platform:<\/p>\n\n\n\n

\ud83d\udd17 https:\/\/projects.snau.edu.ua\/eutrust\/platforma-znan\/<\/a><\/p>\n\n\n\n

The platform is continuously updated with research summaries, policy-relevant analyses, educational materials, and knowledge resources developed within the EU-TRUST project to support the dissemination of EU values and standards in audit, ethics, and public accountability.<\/p>\n","protected":false},"excerpt":{"rendered":"

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