Dionisijev, Ivan

Preferred name

Dionisijev, Ivan

Official Name

Dionisijev, Ivan

Web Site

https://www.researchgate.net/profile/Ivan-Dionisijev

Now showing 1 - 10 of 29

Some of the metrics are blocked by your
consent settings
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)
;
Tocev, Todor
;
;
Some of the metrics are blocked by your
consent settings
Holistic Performance Assessment: Research on the Relationship between Sustainability Reporting and Financial Performance of MBI10 Companies in R. N. Macedonia
(National and University Library of the Republic of Srpska, 2024-07-26)
Tocev, Todor
;
;
<jats:p>The complex interaction between sustainability indicators and financial performance shapes a company's resilience and long-term value creation, guiding the path toward a sustainable future in the global business world. This paper attempts to explore the relationship between sustainability reporting, measured through the ESG index (ESGIn), and the financial performance (FP) of high-ranked companies listed on the Macedonian Stock Exchange and part of the MBI10 Index. Through the analysis of ten high-ranked companies, including five banks and five companies from the real business sector, over a period of 11 years (2013-2023), the research reveals intriguing insights into the complex relationship between sustainability efforts and financial success. When analyzing the entire sample, no significant correlation between ESGIn and FP was generally observed, except for a moderately positive correlation between ESGIn and the ROE indicator. Additional sector-specific analyses reveal different patterns in the sectors. In the case of companies from the real business sector, there is a moderate positive correlation between ESGIn and the ROA and ROE indicators, while in the financial sector (banks) there is a weak positive correlation between ESGIn and the ROA and ROE indicators and a weak negative correlation between ESGIn and YPS. The analysis did not reveal a correlation between ESGIn and EPS. These results have implications for strategic decision-making in the Macedonian market and beyond, highlighting the need for tailored approaches to effectively integrate sustainability practices. The study contributes to the ongoing dialogue on the relationship between sustainability indicators and FP, providing a basis for further research and practical applications.</jats:p>
Some of the metrics are blocked by your
consent settings
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 your
consent settings
THE AUDIT OPINION IN THE ROLE OF STOCK PRICES FLUCTUATIONS ON THE MACEDONIAN STOCK EXCHANGE
(Financial Studies, 2021-09-30)
;
In the modern literature, the audit opinion is defined as a certificate that accompanies the financial statements of companies. The audit opinion is important because it provides an answer as to whether companies' financial statements are free from material misstatement. Although in the Republic of North Macedonia the research studies related to the influence of the audit opinions on the stock prices of the companies listed on the Macedonian Stock Exchange are almost non-existent, in the world numerous papers have researched the impact between these two variables. The purpose of this paper is to study the impact of audit opinions contained in the audit reports on the stock prices of companies in the Republic of North Macedonia. The model also includes two control variables: the net profit and the size of the companies. The sample included in the research are companies listed on the Macedonian Stock Exchange. The results of this research show that the impact of the audit opinion on the stock price is not significant, i.e., that investors in the decision-making process do not take into account the audit opinion.
Some of the metrics are blocked by your
consent settings
Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices
(Emerald, 2024-06-25)
;
<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>
Some of the metrics are blocked by your
consent settings
THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA
(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2022-11-11)
;
Roje, Gorana
Public Sector Asset Management is a crucial process for the progress of a society, while Supreme Audit Institutions are designated as one of the main stakeholders related to that process. Although PSAM has been the subject of research in recent years, especially by western countries that have established the concept of New Public Management for a long time, there is still a lack of evidence on the meaning and role of public sector auditing for improving that process. The purpose of this paper is to provide empirical evidence on the role of the Supreme Audit Institution in the Republic of North Macedonia for better PSAM, through quantitative research using the survey method, i.e structured questionnaire that was delivered to all public sector auditors who are employed by the Supreme Audit Institution of the Republic of North Macedonia. The obtained results show that the state auditors audit the public sector assets with regularity audits more than with performance audits. State auditors are familiar with INTOSAI's GUID 5260 and according to them SAI alone is not a sufficient PSAM control mechanism. The limitation of the study is the measurement of the variables from the survey that is based only on the perception of the state auditors.
Some of the metrics are blocked by your
consent settings
Evaluating the Performance of ChatGPT in Accounting and Auditing Exams: An Experimental Study in North Macedonia
(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2023-12-15)
;
Tocev, Todor
;
;
;
In the ever-evolving landscape of education, the integration of artificial intelligence (AI) has emerged as a transformative force, reshaping conventional pedagogical methods and assessment approaches. The domains of accounting and auditing, integral for preparing future professionals, have not remained immune to this technological revolution. As AI, including ChatGPT, gains prominence, it offers the potential to enhance learning and examination experiences within these disciplines. This paper presents a pioneering North Macedonian experimental research evaluating the performance of ChatGPT's effectiveness in exam performance in accounting and auditing. Leveraging 11 subject exams comprising a total of 401 questions, this research assesses ChatGPT's proficiency in addressing intricate, context-specific questions within these domains. ChatGPT 3.5 demonstrated its reliability as a "student" by successfully passing 8 out of the 11 subjects, achieving a pass rate of 73%. The findings reveal that ChatGPT 3.5 excels in responding to qualitative open-ended questions, true/false assessments, and multiple-choice questions with a single correct answer, effectively streamlining routine tasks and offering comprehensive explanations. However, it faces challenges when dealing with quantitative calculations and complex multiple-choice questions with multiple correct answers. This study contributes to the ongoing discourse on AI's role in education, sparking discussions about student access to AI tools, the balance between memorization and referencing, the potential for AI to enhance learning experiences, and the unique contributions of educators that surpass AI capabilities. As AI continues to disrupt traditional practices across professions, including education, its responsible integration promises to enhance the educational process and deliver substantial value. ChatGPT, as a versatile AI language model, stands as a powerful tool in this endeavor, offering educators and students the potential to enrich their learning journeys while recognizing the need for judicious application within its defined constraints.
Some of the metrics are blocked by your
consent settings
From Basics to Intelligent Tools: Accounting Information and AI in Public‐Sector Internal Auditing
(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12)
;
;
Tocev, Todor
This study examines the integration of artificial intelligence (AI) in public sector internal auditing, focusing on the extent of AI adoption, the types of AI tools used, and the challenges faced by auditors in implementation. The research employs both descriptive statistical analysis and inferential techniques, including Spearman’s correlation and ANOVA, to assess the relationships between AI adoption and institutional factors. Findings indicate that while data analytics is the most commonly used AI tool, a significant proportion of respondents do not utilize AI in their auditing practices. The primary barriers to AI adoption include a lack of training, high costs, and concerns regarding data privacy. The study further reveals that AI usage varies depending on the type of institution in which they work. These insights contribute to the ongoing discussion on digital transformation in auditing, emphasizing the need for enhanced training programs and strategic investments to facilitate AI integration.
Some of the metrics are blocked by your
consent settings
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 your
consent settings
Non-financial Reporting Analysis: Does EU Membership Affect the Disclosure of Non-financial Information in BlueChip Companies?
(Lex Localis, 2023-02)
;
;
Tocev, Todor
;
;
Non-financial reporting, as a relatively new concept, has been intensively developed in the last few decades, primarily voluntarily, as a need to provide stakeholders with an insight into business-related issues that are of broader social importance. It is becoming necessary and increasingly important for all participants in today's socio-economic environment. This paper presents qualitative and quantitative research on the disclosure of non-financial information on social responsibility in 40 listed companies from selected Balkan countries for the period from 2019 to 2021, to determine whether and how EU membership affects the scope of non-financial reporting. The results of the conducted statistical tests indicate that companies from EU countries disclose in more detail and for more segments compared to companies from non-EU countries. The transposition of the directive into law, i.e. mandatory non-financial reporting is one of the key factors for the disclosure of companies' ESG activities.

Dionisijev, Ivan

Filters

Settings

Sort By

Results per page