@book{MTMT:36873885,
	title = {Adózási ismeretek példatár},
	url = {https://m2.mtmt.hu/api/publication/36873885},
	isbn = {9789633584262},
	author = {Bozsik, Sándor},
	publisher = {Miskolci Egyetem, Pénzügyi és Számviteli Intézet},
	unique-id = {36873885},
	year = {2026}
}

@misc{MTMT:36904676,
	title = {A kibercsalások rendszertana},
	url = {https://m2.mtmt.hu/api/publication/36904676},
	author = {Kovács, Levente},
	unique-id = {36904676},
	year = {2026},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@article{MTMT:36946833,
	title = {The compliance assurance function in light of the recommendation for internal defense lines in Hungary},
	url = {https://m2.mtmt.hu/api/publication/36946833},
	author = {Murányi, Klaudia},
	doi = {10.35925/j.multi.2026.1.2},
	journal-iso = {MULTIDISZCIPLINÁRIS TUDOMÁNYOK},
	journal = {MULTIDISZCIPLINÁRIS TUDOMÁNYOK: A MISKOLCI EGYETEM KÖZLEMÉNYE},
	volume = {16},
	unique-id = {36946833},
	issn = {2062-9737},
	abstract = {The internal defense lines are closely intertwined with the overall operation and security of financial organizations. Their effective functioning is critically important not only for the organization itself but also for maintaining economic stability and societal trust. Consequently, their establishment and maintenance are indispensable for the sustainable and secure operation of the financial sector. In my study, I aim to provide a descriptive overview of the compliance assurance function, including a brief review of the literature, legal regulations, and the National Bank of Hungary Recommendation No. 12/2022 (VIII. 11.), which pertains to the establishment and operation of internal defense lines, as well as the governance and control functions of financial organizations. The purpose of the study is to present in detail the rules formulated by the recommendation regarding the compliance assurance function, emphasizing the importance of internal defense lines for the stability and integrity of the financial sector.},
	year = {2026},
	eissn = {2786-1465},
	pages = {13-25},
	orcid-numbers = {Murányi, Klaudia/0009-0009-6389-1107}
}

@article{MTMT:36947610,
	title = {Audit requirements in Europe. A comparative overview},
	url = {https://m2.mtmt.hu/api/publication/36947610},
	author = {Füredi-Fülöp, Judit and Murányi, Klaudia and Várkonyiné Juhász, Mária},
	doi = {10.35925/j.multi.2026.1.4},
	journal-iso = {MULTIDISZCIPLINÁRIS TUDOMÁNYOK},
	journal = {MULTIDISZCIPLINÁRIS TUDOMÁNYOK: A MISKOLCI EGYETEM KÖZLEMÉNYE},
	volume = {16},
	unique-id = {36947610},
	issn = {2062-9737},
	abstract = {Statutory audit is essential for ensuring transparency and reliability  in ensuring the transparency and reliability of financial reporting. In Hungary, the Accounting Act defines the mandatory cases of audit, primarily based on sales revenue and number of employees. In recent years, however, these thresholds have been significantly increased  have recently been increased, significantly reshaping the audit landscape. This paper aims to provide a comprehensive overview of the statutory audit requirements in Hungary, by placing the Hungarian case in a broader European context. Given the diversity of national audit regimes within the EU, the paper explores how recent threshold changes align with or diverge from trends observed across Member States. Special attention is paid to the underlying motivations of the EU and individual countries to adjust audit obligations. The goal is to assess the potential implications of higher thresholds on audit quality, financial transparency, and the role of auditors in corporate governance.},
	year = {2026},
	eissn = {2786-1465},
	pages = {36-50},
	orcid-numbers = {Füredi-Fülöp, Judit/0000-0003-4265-0063; Murányi, Klaudia/0009-0009-6389-1107; Várkonyiné Juhász, Mária/0000-0002-5424-2879}
}

@misc{MTMT:36961076,
	title = {Kiber rendszertan a pénzügyi csalások tükrében},
	url = {https://m2.mtmt.hu/api/publication/36961076},
	author = {Kovács, Levente},
	unique-id = {36961076},
	year = {2026},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@misc{MTMT:36992633,
	title = {Kibertéri kockázatok: felkészülés és megelőzés},
	url = {https://m2.mtmt.hu/api/publication/36992633},
	author = {Kovács, Levente},
	unique-id = {36992633},
	year = {2026},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@article{MTMT:37061789,
	title = {VÁLTOZÁSBAN A PÉNZÜGYI KULTÚRA},
	url = {https://m2.mtmt.hu/api/publication/37061789},
	author = {Kovács, Levente and Terták, Elemér and Tomor, Enikő},
	doi = {10.33926/GP.2026.1.5},
	journal-iso = {GAZDASÁG ÉS PÉNZŰGY},
	journal = {GAZDASÁG ÉS PÉNZÜGY},
	volume = {13},
	unique-id = {37061789},
	issn = {2415-8909},
	year = {2026},
	eissn = {2677-1314},
	pages = {101-118},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@article{MTMT:37073898,
	title = {FINANCIAL CULTURE IN TRANSITION},
	url = {https://m2.mtmt.hu/api/publication/37073898},
	author = {Kovács, Levente and Terták, Elemér and Tomor, Enikő},
	doi = {10.33908/EF.2026.1.5},
	journal-iso = {ECON AND FINANCE},
	journal = {ECONOMY AND FINANCE: ENGLISH-LANGUAGE EDITION OF GAZDASÁG ÉS PÉNZÜGY},
	volume = {13},
	unique-id = {37073898},
	issn = {2415-9379},
	year = {2026},
	eissn = {2677-1322},
	pages = {99-116},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@book{MTMT:37118172,
	title = {A bankszektor érdekképviselete 2020-2026},
	url = {https://m2.mtmt.hu/api/publication/37118172},
	isbn = {9789638965356},
	author = {Kovács, Levente},
	publisher = {Hungarian Banking Association},
	unique-id = {37118172},
	year = {2026},
	orcid-numbers = {Kovács, Levente/0000-0002-6691-4505}
}

@book{MTMT:37118323,
	title = {PÉNZÜGY-SZÁMVITEL FÜZETEK XII. 2026 = FINANCE & ACCOUNTING BOOKLETS XII. 2026. A Pénzügyi és Számviteli Intézet 2026. március 4-i PÉNZ7 “Kiber kihívások a pénzügyekben” Nemzetközi Tudományos Konferencia = MONEY7 “Cyber Challenges in Finance” International Scientific Conference Proceedings of Finance and Accounting Institute held in 4th of March, 2026 “Sustainability and adaptivity” International Scientific Conference},
	url = {https://m2.mtmt.hu/api/publication/37118323},
	isbn = {9789633584385},
	editor = {Bozsik, Sándor},
	publisher = {Miskolci Egyetem, Pénzügyi és Számviteli Intézet},
	unique-id = {37118323},
	year = {2026}
}