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, 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, ЕВРОПСКАТА ДИРЕКТИВА ЗА ИЗВЕСТУВАЊЕ ЗА КОРПОРАТИВНА ОДРЖЛИВОСТ (CSRD) КАКО АЛАТКА ЗА ХАРМОНИЗАЦИЈА НА ESG ИЗВЕСТУВАЊЕТО(Faculty of Economics - Skopje, 2023) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, EXPLORING THE ROLE OF INTERNAL AUDITORS IN ESG ASSURANCE AND IMPACT ASSESSMENT: THE CASE OF THE REPUBLIC OF NORTH MACEDONIA(Ekonomski fakultet Univerziteta u Kragujevcu, 2023-06-17); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Shaping Market Perceptions: An Investigation into Macedonian Bank Stock Prices and their Drivers(Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, 2023-11-30); <jats:p>This research paper examines the effects of return on assets (ROA), earnings per share (EPS), and audit opinion as a control variable, on the stock prices of banks in North Macedonia. The primary aim of this research endeavor is to scrutinize the influence exerted by these financial metrics on the stock prices pertaining to banking institutions within the region of North Macedonia, while also endeavoring to ascertain the extent of said influence. To analyze this relationship, a linear multiple regression model is employed. Data were collected from the audited financial statements and annual reports of all 12 banks in North Macedonia over a ten-year period from 2012 to 2021. The research findings illustrate a notable statistical influence of audit opinions and earnings per share (EPS) on the stock valuations of banks within the North Macedonian context. To elucidate, the positive coefficient associated with the audit opinion variable signifies its discernible sway on stock prices. Likewise, the positive coefficient linked with the EPS variable highlights that augmented earnings per share correlate with an upswing in stock prices. However, it is important to note that when audit opinion is excluded from the model, the results change, and ROA shows a statistically significant impact on stock prices. This suggests that the inclusion of audit opinion as a control variable affects the relationship between ROA and stock prices. These findings imply that investors in the banking sector in North Macedonia consider audit opinion and EPS as crucial indicators of a bank's financial health, influencing their investment decisions. Maintaining a positive audit opinion and increasing EPS are important factors for boosting stock prices, which is valuable information for bank managers and investors. The recent changes in the audit report format, including the reporting of Key Audit Matters (KAM), have not yet been implemented in the domestic audit practice. As a result, auditors do not report on KAM, which may have influenced the research results differently. Also, the small sample size can be perceived as a limitation of the research. With only 12 banks in the Macedonian banking sector, the generalizability of the findings may be restricted. Future research could consider expanding the sample to enhance the representativeness of the study.</jats:p> - Some of the metrics are blocked by yourconsent settings
Item type:Publication, STATE AUDITORS’ PERCEPTIONS AND PRACTICES: AN INSIGHT INTO FRAUD DETECTION IN THE REPUBLIC OF NORTH MACEDONIA(Univerzitet u Beogradu, Ekonomski fakultet, 2024-06); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, LIQUIDITY AS A HARBINGER OF PROFITABILITY: A CROSS REGIONAL STUDY BETWEEN EU AND SEEC COMPANIES(University of Sarajevo, School of Economics and Business, 2024-10-18); ;