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The publisher of Managerial Finance wishes to retract the article Yaroshenko OM, Nastyuk VY, Koliesnik TV, Klemparskyi MM, Tsybulnyk NY (2025), “Innovative methods of management and control of financial audit by enterprises in the conditions of war (remote work)”. Managerial Finance, Vol. 51 No. 3 pp. 478-492, doi: https://doi.org/10.1108/MF-10-2023-0612. It has come to our attention that there are concerns regarding the authorship and provenance of the article; as a result, the article's findings cannot be relied upon. The decision to retract has been informed by COPE's guidelines on retractions and Emerald's publishing ethics. Emerald's authorship policy guidelines make it clear that authorship is a fundamental aspect of transparency in the publication process and ensures accountability and responsibility for reported research. Despite attempts to contact the authors, the journal has received no response; the response of the authors would be gratefully received. It should be noted that the contact address provided to the publisher on submission was found to be an illegitimate institutional email account. The publisher of the journal sincerely apologizes to the readers.

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