Bozhinovska lazarevska, Zorica

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Bozhinovska lazarevska, Zorica
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Bozhinovska lazarevska, Zorica

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    Item type:Publication,
    Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices
    (Emerald, 2024-06-25)
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    <jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>This technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing practices by focusing on four Balkan countries: Croatia, Montenegro, North Macedonia, and Slovenia. Secondly, it aims to investigate whether membership in the European Union, in conjunction with the adoption of unified EU legislation and best practices in socio-economic and political spheres, influences the level of disclosure practices in SDGs’ auditing and the national approaches to auditing SDG-related topics.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>The study employs a content analysis approach to examine the annual reports of SAIs as government audit bodies in the aforementioned countries. The analysis focuses on the disclosure of SDGs’ information and the level of performance auditing conducted concerning the SDGs. Furthermore, the study utilizes the Spearman rank-order correlation test to explore whether membership in the European Union influences the frequency of SDG-related audits and the amount of information disclosed.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>The findings highlight that the Slovenian SAI stands out for its comprehensive information disclosure in annual reports related to SDGs or sustainability reporting. It also demonstrates a high level of performance auditing on SDG topics. Following closely are the Macedonian and Croatian SAIs, which also exhibit noteworthy performance in these areas. In contrast, the Montenegrin SAI displays the lowest level of information disclosure and has conducted fewer performance audits related to SDGs. Furthermore, the study reveals that there is no significant correlation between EU membership and the extent of SDG disclosure in the SAIs' annual reports and the level of performance auditing.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Research limitations/implications</jats:title><jats:p>It is important to acknowledge that this study is limited in scope, focusing solely on the annual reports of SAIs in four countries. Additionally, the research does not explore the fundamental factors that contribute to the variations in SDG auditing levels among SAIs.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>This paper contributes to the expanding literature on the implementation and monitoring of the SDGs by providing valuable insights into the extent of SDG-related performance auditing conducted by SAIs and the level of information disclosure within their annual reports. The findings have implications for policymakers, auditors, and other stakeholders involved in fostering sustainable development practices and accountability mechanisms.</jats:p></jats:sec>
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    Item type:Publication,
    TRACING THE EVOLUTION OF FORENSIC ACCOUNTING AND FRAUD RESEARCH: A QUANTITATIVE LITERATURE REVIEW
    (Univerzitet u Beogradu, Ekonomski fakultet, 2025-10)
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    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.
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    Item type:Publication,
    Preparing for the Future: Interdisciplinary Approaches in Internal Auditing Education
    (2024-12)
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    Tocev, Todor
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    Purpose: In an era marked by rapid corporate changes and evolving business paradigms, internal auditing (IA) is crucial for ensuring organizational integrity, transparency, and effective risk management. Pizzi et al. (2021) emphasize the need for integrating digital transformation into IA education through tools like data analytics and continuous auditing, enhancing decision-making and fraud detection. Similarly, Coetzee and du Plessis (2020) highlight the importance of soft skills, while studies such as those by Popescu-Grădișteanu and Mocuta (2023) and Fonseca et al. (2020) connect IA education to improved risk assessment, transparency, and governance. Hay (2017) and Crockett (1993) further advocate for interdisciplinary and ethical approaches to better prepare graduates for growing professional demands. This research addresses the pressing need to sustain and advance IA by engaging students from various academic backgrounds beyond traditional Accounting and Auditing programs. Integrating insights from fields like E-business, Finance, and Management, the study aims to close educational gaps and enhance the preparedness of future internal auditors. This paper underscores the importance of recruiting, educating, and empowering a multifaceted workforce to ensure IA’s continued relevance and effectiveness in addressing today’s complex business challenges. Design/methodology/approach: To examine the potential of an interdisciplinary approach in sustaining IA as a profession, this study employs a multi-phase research design, encompassing a comprehensive literature review and data collection through student workshops, focus groups, and interactive activities. Relevant insights from professional bodies, including IIA Global, ACFE, IFAC, ISACA, AICPA, ICAEW, CIPFA, INTOSAI, and major auditing firms, informed the study framework. Four thematic workshops featured experienced practitioners and professors who presented and discussed core IA issues with students. In a focus group of 36 students from the Faculty of Economics-Skopje, UKIM—30% in Accounting and Auditing, and 70% from other majors (30% E-business, 17% Finance, and 23% Management and Entrepreneurship)—data were gathered in four complementary phases. Methods included two questionnaires, a psychological-educational game, and team-based research projects. The research centered on students’ perceptions of several key topics: The strategic importance, role, and responsibilities of IA within an organization (research questionnaire); IA’s influence on internal controls and corporate governance structures (research questionnaire); Identification of potential challenges in recruiting qualified IA professionals and proposed solutions for closing this gap (psychological-educational game); Reflections on necessary changes in IA education, including curriculum updates, skill requirements, and alignment across higher education institutions (team research projects). Findings: Results from the first thematic research revealed that students view IA as an essential function that extends beyond traditional financial audits, contributing directly to organizational success by improving processes, values, and goal alignment. Key IA focus areas identified include enterprise risk management (ERM), fraud prevention, regulatory compliance, and financial oversight. The second thematic survey showed diverse perspectives across academic majors: E-business students most strongly emphasized IA’s role in strengthening internal controls and corporate governance, followed by students in Accounting and Auditing, Management, and Finance. In the third thematic research, an interactive psychological-educational game prompted students to collaboratively create a “Future Memory Statement” envisioning IA’s evolution over the next decade. Their consensus: “As internal auditors, we observed that disruptive technologies have reshaped corporate operations, presenting new risks and opportunities. By 2034, this challenge was addressed by recruiting students with diverse educational backgrounds and expanded skill sets, maintaining IA’s relevance and adaptability.” This future-oriented vision aligns with the IA Foundation’s “Internal Audit: Vision 2035” initiative. The fourth phase involved a content analysis of student research projects by major, where students overwhelmingly agreed that IA should be integrated into diverse educational programs, including Finance, Management, E-business, and Economics. Essential skills identified included analytical and critical thinking (75%), communication (68%), risk management (61%), and accounting knowledge (50%). While the IA curriculum at the Faculty of Economics-Skopje aligns with those of prominent higher education institutions, students highlighted the need for more practical case studies and collaborative projects with industry partners to enhance real-world application. Originality/value: This study offers a fresh perspective on advancing IA education through an interdisciplinary lens, emphasizing the necessity of broadening IA curricula beyond traditional domains. By actively engaging students from various academic backgrounds, such as E-business, Finance, and Management, this research stresses the need to expand IA’s educational scope to prepare a workforce ready to tackle diverse corporate challenges. The incorporation of a psychological-educational game to explore real-world problem-solving provides an innovative pedagogical approach, enriching students’ practical understanding. Furthermore, the findings highlight the critical need for ongoing curriculum alignment with global standards and the inclusion of practical experiences to ensure IA education’s relevance. This study offers significant implications for educational institutions, professional associations, and industry stakeholders committed to fostering a skilled and adaptable IA workforce.
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    Item type:Publication,
    Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
    (Bucharest University of Economic Studies, 2025-08)
    Albu, Catalin-Nicolae
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    Balsari, Çagnur
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    Basic, Meliha
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    Damijan, Sandra