Faculty of Economics
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Item type:Publication, Mapping the Evolution of Financial Statement Analysis: A Comprehensive Bibliometric Review(The Institute of Economics, Zagreb, 2026-01-30); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, TRACING THE EVOLUTION OF FORENSIC ACCOUNTING AND FRAUD RESEARCH: A QUANTITATIVE LITERATURE REVIEW(Univerzitet u Beogradu, Ekonomski fakultet, 2025-10); ; This study offers a thorough bibliometric review of the academic literature on forensic accounting and fraud examination. Its goal is to trace the field's development, identify its key contributions, and highlight emerging trends. A dataset of 979 peer-reviewed publications related to forensic accounting and fraud was collected from Scopus (as of May 31, 2025). Using a transparent selection process, including a PRISMA flow protocol, along with bibliometric techniques, we examined publication patterns, citation impact, co-authorship networks, and keyword co-occurrence to understand the intellectual structure of the field. The analysis shows significant growth in forensic accounting research over the last twenty years, coinciding with rising global awareness of financial fraud. The results highlight a core set of highly cited works and influential authors that have shaped the development of the field, especially in fraud theory, risk assessment, and detection methods. Network visualizations of keyword co-occurrence identify established central themes—such as fraud detection, financial statement fraud, and auditing—and emerging topics like digital forensic analytics and the role of forensic accounting in governance and sustainability. The findings demonstrate that forensic accounting has matured into a distinct academic discipline within accounting, with an expanding scope and international influence. This bibliometric review provides an objective, data-driven synthesis of the literature, offering insights into how the field has evolved and where it is heading. It lays the groundwork for researchers and practitioners to understand current research directions and to identify future paths in the ongoing effort to combat fraud. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Quantifying FDI’s Effects on GDP and Unemployment: Evidence from North Macedonia(Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, 2025-12-20); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Quantifying FDI’s Effects on GDP and Unemployment: Evidence from North Macedonia(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12); ; This paper examines the impact of foreign direct investment (FDI) on economic growth and unemployment in North Macedonia over the period 2014–2023. North Macedonia, a small post-transition economy with historically high unemployment, has actively pursued FDI as a development strategy. Using annual data and econometric analysis (stationarity tests, Pearson correlations, and OLS regressions in SPSS), we test four hypotheses about FDI’s relationship with GDP growth and unemployment. The results indicate a strong positive association between FDI inflows and real GDP growth and a significant negative association between FDI and the unemployment rate. In particular, higher FDI is correlated with faster GDP growth and lower unemployment, supporting the view that FDI can be a catalyst for economic development. Regression analysis further suggests that FDI has a statistically significant positive effect on GDP growth and a negative effect on unemployment, even when accounting for the growth-employment link. These findings confirm the optimistic hypothesis that FDI inflows drive macroeconomic improvements in North Macedonia. However, complementary factors (institutional quality, human capital) are crucial for maximizing FDI benefits. The paper concludes with policy implications, emphasizing the need to attract quality FDI and strengthen domestic absorptive capacities to ensure sustainable growth and job creation. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia(Research Council of the Accountants Association in Poland, 2021-07-02); <jats:p>Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice. </jats:p> - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Intellectual Capital and Bank’s Financial Performance in North Macedonia: An Empirical Investigation(Bucharest University of Economic Studies, 2023-06-08); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Сфери на примена на блокчејн технологијата во сметководствената и ревизорската професија(Faculty of Economics-Skopje, 2020) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, МЕЃУНАРОДНИОТ КОДЕКС НА ЕТИКА НА МФС – НОВ МОРАЛЕН КОМПАС ЗА ПРОФЕСИОНАЛНИТЕ СМЕТКОВОДИТЕЛИ(Faculty of Economics-Skopje, 2021) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, - Some of the metrics are blocked by yourconsent settings
Item type:Publication, ЕВРОПСКАТА ДИРЕКТИВА ЗА ИЗВЕСТУВАЊЕ ЗА КОРПОРАТИВНА ОДРЖЛИВОСТ (CSRD) КАКО АЛАТКА ЗА ХАРМОНИЗАЦИЈА НА ESG ИЗВЕСТУВАЊЕТО(Faculty of Economics - Skopje, 2023)
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