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Improving Audit Procedures in Identifying Financial Risks Related to Revenue Recognition

Mehriyev Sobit Sayim oʻgʻli; Dadarbayev Muzaffar Abduraxmanovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-04
Abstrak

This article examines financial risks associated with revenue recognition and proposes improved audit procedures for detecting them. The theoretical framework synthesizes risk-oriented auditing, the relationship between materiality and audit risk,...

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Econometric Modeling of the Impact of Import-Export Volume On Gnp Growth

Gayibnazarov Muhammad Khamidbekovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-04
Abstrak

The impact of import-export volumes on GDP growth is analyzed in depth and comprehensively based on econometric models. The theoretical foundations of GDP growth, the mechanism of import-export formation, volume dynamics, the state of the fund, an...

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Digital Platforms and Ensuring the Financial Stability of Enterprises

Soibov Nozimbek Faxridin o’g’li

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-03
Abstrak

The rapid expansion of digital technologies has significantly transformed modern economic systems and enterprise management practices. In particular, digital platforms have become an essential component of corporate financial management, enabling ...

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Smart University Transformation in the Digital Era: A Comparative Analysis

Sitora Salokhiddinova Bakhodir Kizi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-03
Abstrak

This study explores the effectiveness of transitioning to a smart university model within the context of ongoing digital transformation in higher education. It aims to develop a comprehensive methodological framework for assessing smart university...

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Directions for Applying Digital Marketing Technologies in Providing Competitive Trade Services

Toxirov Javlon Raximovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-03
Abstrak

This article scientifically examines the role of digital marketing technologies in enhancing the competitiveness of trade services, based on sociological survey data collected from 13 trade facilities in Bukhara city and district. The study is str...

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Systematizing and Characterizing Processes in Retail Enterprises of The Surkhandarya Region

Toshpulatov Bobur Rasul ogli

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-03
Abstrak

This article examines the systematization and characterization of processes in retail outlets using the Surkhandarya region as an example. The relevance of the study is driven by intensifying market competition, rising consumer expectations for se...

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Institutional Mechanisms of Risk Management in Banking: the Impact of Digital Transformation and Regulatory Frameworks

Malikova Dilrabo Muminovna; Shakarova Kumush Faxriddin Qizi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-03
Abstrak

This study explores the institutional mechanisms of risk management in the banking sector, with particular emphasis on the role of digital transformation and regulatory frameworks in shaping effective risk governance. In the context of increasing ...

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Assessment of the Impact of Industry 5.0 Smart Production on Economic and Operational Productivity in Grain Processing Enterprises

Donayeva Feruza Burxon qizi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-02
Abstrak

The formation of grain processing enterprises serves as a foundation for sustainable socio-economic development, particularly amid the digital transformation of the economy and recovery from the COVID-19 pandemic. Analytical approaches to understa...

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The Impact of Creative Thinking Skills in Solving Accounting Problems

ZAHRAA Ali Jaafar

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-02
Abstrak

Recently, there have been increasing voices demanding the need to curb accounting manipulation because of its serious consequences for the users of financial statements, as it has become known to everyone that most companies and institutions pract...

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Improving the Use of Digital Technologies in the Design of Railway Operation Systems

Shabonova Dilnoza

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 4
2026-04-02
Abstrak

The integration of digital technologies into the design and operation of railway systems has emerged as a critical determinant of efficiency, transparency, and competitiveness in the global transport sector. Since 2017, international reforms have ...

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