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8. COVID-19 BLACK SWAN'S IMPACT ON THE INTERNAL AUDIT PROFESSION: THE CASE OF THE REPUBLIC OF NORTH MACEDONIA.

Author

LAZAREVSKA, Zorica BOZHINOVSKA, DIONISIJEV, Ivan, TOCEV, Todor, TRPESKA, Marina, and ATANASOVSKI, Atanasko

Subjects
COVID-19 pandemic, INTERNAL auditing, AUDITORS, PRIVATE sector, MENTAL health
Abstract

In the past two years, the COVID-19 pandemic has been identified with the "black swan”, an unpredictable event beyond what is normally expected of a situation and has potentially severe consequences. After the initial health shock later complemented by the economic crisis we lived in, we needed to learn some lessons. In search of an answer to the question of what we learned from the pandemic and what it was like to work and 'survive' in the shadow of many uncertainties, this research focuses on the internal audit profession in the Republic of North Macedonia. The research was conducted with a detailed structured questionnaire submitted to the internal auditors from the public and private sector in the Republic of North Macedonia who are members of the Institute of Internal Auditors - North Macedonia. The obtained answers were analyzed through descriptive statistics and ANOVA. From the results, it can be seen that there is a small significant difference between the answers of the groups of respondents, but, in general, it can be concluded that the internal auditors have already adapted to the situation with COVID-19, also that the unpredictable situation did not lead to a violation of the Code of Ethics' principles and rules of conduct for internal auditors in the Republic of North Macedonia. In the post-covid period, internal auditors expect to live in the 'New Normal' by using more technology for work. The internal auditors' current mental health is exceptionally good. To the best of our knowledge, this paper is the only one that explores the COVID-19 impact on the internal audit profession in the Republic of North Macedonia. Furthermore, it provides a good basis for further detailed research on areas relevant to the issue. We believe that this research will enrich the existing body of literature on internal audit by offering empirical evidence for the internal audit functioning in terms of crisis and the internal auditors’ mental health. The limitations concern the measurement of the variables from the survey being based only on the perception of the internal auditors. Such a measurement method might be considered less accurate in describing the actual situation. [ABSTRACT FROM AUTHOR]

Published
2022

11. The Blockchain Technology and its Limitations for True Disruptiveness of Accounting and Assurance.

Author

ATANASOVSKI, Atanasko, TRPESKA, Marina, and LAZAREVSKA, Zorica B.

Subjects
ACCOUNT books, BLOCKCHAINS, CRYPTOCURRENCIES, TRANSACTION costs, INFORMATION storage & retrieval systems, DISRUPTIVE innovations
Abstract

Blockchain is distributed ledger technology praised by many tech-savvy executives to disrupt and change many businesses in the future, including the accounting and assurance profession. This study critically assesses the disruptive potential of the technology for modern accounting information systems and accounting professionals. It summarizes limitations and constraints of the technology through qualitative research of academic literature, professional documents and tech websites. The study discusses scalability, transaction costs, interoperability and confidentiality issues as most significant constraints for accelerated adoption and deployment of blockchain based accounting information systems. The economic case of blockchain based accounting information system, real cases of practical implementation and appropriate governance structures are suggested as important areas for future research efforts. [ABSTRACT FROM AUTHOR]

Published
2020
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14. THE PROFESSIONAL SCEPTICISM IN THE AUDIT PROFESSION IN THE REPUBLIC OF MACEDONIA - STUDENTS VERSUS EXTERNAL AUDITORS.

Author

LAZAREVSKA, ZORICA BOZHINOVSKA, DIMITRIEVSKA, MARIJA, and TRPESKA, MARINA

Subjects
GLOBAL Financial Crisis, 2008-2009, STUDY & teaching of auditing, SKEPTICISM, BUSINESS students, FRAUD
Abstract

In terms of global financial crises and financial scandals of big corporations worldwide, the public awareness of the responsibility of audits in detecting and preventing fraud is increasing. The interest focuses on the important role of professional scepticism and its proper application when auditing financial statements. Occurring concerns over insufficient and inadequate application of professional scepticism in audits led to development of many debates about the role of professional scepticism and suggestions on how to improve its application in the audit practice. Despite the importance of professional scepticism, in audit literature there is no consensus and empirical data for measuring the scepticism and how it affects the behavior of auditors. This paper makes an effort to define, conceptualize and measure professional scepticism. It also identifies threats to the concept and potential opportunities, i.e., measures and activities to promote the application of professional scepticism throughout the audit of financial statements, in order to improve audit quality. In order to answer the question whether the possession of a certain individual level of scepticism among auditors affects their behavior towards fraud indicators during audit engagements, an experimental research, in which students and external auditors in the Republic of Macedonia were taken as target groups, is conducted. [ABSTRACT FROM AUTHOR]

Published
2017

16. THE NEW AUDIT REPORT SEEN THROUGH THE PRISM OF THE CERTIFIED AUDITORS - RESEARCH IN THE REPUBLIC OF MACEDONIA.

Author

LAZAREVSKA, ZORICA BOZINOVSKA and TRPESKA, MARINA SERAFIMOSKA

Subjects
AUDITORS' reports, GOING concern (Accounting), STANDARDS, AUDITORS, EXPECTATION gap
Abstract

With recomposing of the audit report, IAASB announce the commencement of the new era in the audit profession. The proposed amendments in ISA 700, 705 and 706, as well as the new ISA 701 are expected to decrease the information gap and in the same time to increase the communication power of the audit report. The revision of the standards related to the audit report and their publication in June 2014 encouraged us to carry out a research that will include the certified auditors in the Republic of Macedonia. The main objective of the research is to realize the perception certified auditors have regarding the new amendments and whether they really expect an increase of the credibility of the audit report in the users' eyes which will decrease the "expectation gap". [ABSTRACT FROM AUTHOR]

Published
2016

17. LITERATURE REVIEW ON DEA BANKS' APPLICATION IN THE WESTERN BALKANS

Author

Katerina Fotova Čiković, Damira Keček, Damira Tkalec, and Trpeska, Marina

Subjects
Data Envelopment Analysis (DEA), Banking, Western Balkan, efficiency measurement, nonparametric approach
Abstract

This study aims to identify and present the relevant studies employing DEA applications in bank efficiency evaluation in six Western Balkan (WB) countries as follows: North Macedonia, Serbia, Montenegro, Kosovo, Albania and Bosnia and Herzegovina (B&H). This article implements an extensive systematic literature review of studies that employ the DEA methodology in the efficiency evaluation of Western Balkan countries’ banking systems. The conducted literature review has surveyed the Scopus, Web of Science (SSCI and SCI papers) and Google Scholar databases with „Data Envelopment Analysis“, „Western Balkan“ (and each of the WB countries as keywords) and „Bank“ as keywords for the search following the PRISMA guidelines for systematic literature review. Thereafter, a manual survey of these studies was conducted, which eventually resulted in 31 papers regarding the efficiency of WB countries’ banking systems. This study provides an in-depth literature review on bank efficiency studies with DEA in each of the analysed Western Balkan countries (eight in Serbia, six in North Macedonia, none in Montenegro, three in Albania, three in Kosovo, five in Bosnia and Herzegovina and six cross-country studies that include any of these Western Balkan countries), as well as a presentation of their used models, the selected variables and their findings. The findings reveal that, in most cases, the large banks in WB are most efficient and the small-sized banks are the least efficient. This literature review indicates that the surveyed studies have been published in the period between 2008 and 2022. The findings primarily show the applicability of DEA in the bank efficiency literature

Published
2022
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