Jancevska, Ivana
Preferred name
Jancevska, Ivana
Official Name
Jancevska, Ivana
Main Affiliation
6 results
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Item type:Publication, What story do the transparency reports on the market for audit services tell? - The case of the Republic of Macedonia?(University of St.Gallen, 2018-11); ; ; The obligation for presentation of transparency reports by audit firms in the Republic of Macedonia was introduced for the first time with the amendments of the Audit Law in 2005. The intention was to demystify the operations of the audit companies. The first transparency reports were published in 2007. The compulsory elements of the transparency reports fully correspond with the requirements of the Eighth EU Directive. After ten years from the publication of the first transparency reports, a dilemma arises about what perception of audit quality of audit firms they create with readers. The paper consists of four segments. The first gives an overview of the literature and past research related to the transparency reports. The second segment focuses on the genesis of transparency reports observed through changes in the legislation. The third part analyzes the data from different segments of the transparency reports for all audit firms, with a special focus on the number of customers and the realized revenues from the offered services for the period of 2007-2017. The analysis should show the relationship between the number of clients and the revenues received by the audit firms grouped into three groups - "Big Four", Audit firms which are part of international network that does not belong to the "Big Four" and Local audit firms. In the last part the knowledge gained is summarized and the question initiated in the title of the paper about the readers’ perception created by the transparency reports on the audit firms activities is answered. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Односот помеѓу пристапот на учење, мотивацијата и постигнатите резултати(Annual of the Faculty of Economics - Skopje, 2016); Во текот на студирањето студентите се соочуваат со образовните програми кои се поставени во високото образование и кои им овозможуваат на студентите да дејствуваат и да учат во различни ситуации и на тој начин да се стекнат со потребните знаења, вештини, ставови, карактеристики на личноста кои ќе им помогнат да дејствуваат како квалификувани професионалци. Овој труд ги презентира резултатите од анкетното истражување на пристапот на учење и мотивациjата на студентите од трета и од четврта година на првиот циклус на студии на департман „Сметководство и ревизија“ при Економскиот факултет во Скопје. Според резултатите што ги добивме од истражувањето, сметаме дека високата надворешна и внатрешна мотивираност на студентите доведува до зголемување на длабинскиот пристап на учење по предметите Ревизија и Интерна ревизија, односно сè повисоката надворешна мотивираност кај студентите придонесува за постигнување на сè повисоки и подобри резултати по предметите Ревизија и Интерна ревизија, а со тоа и зголемување на интересот за учење и постигнување на своите лични цели. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The role of intellectual capital and its accounting recognition and measurement(Ss. Cyril and Methodius University in Skopje, Faculty of Economics – Skopje, 2018); In the last two decades, the economy has moved from industrial to knowledge-based, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources of knowledge such as human capital, processes, external brands, and networks. The source of companies’ economic value no longer depends only on the production of material goods, but on the creation and management of intellectual capital. As a result, the concept of intellectual capital, which quantifies knowledge, skills, relationships, processes, innovations and other components of intangible assets, has become the most important business factor. The main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial statements are not limited by the requirements for legal explanations, while discretionary and contextual considerations are advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored to keep pace with the change in value-creation processes and the most significant changes that will yet take a turn in the financial context and reporting on the intellectual capital of an organization. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The professional scepticism of internal auditors in context of fraud identification – research in the Republic of Macedonia(2017-05); ; ; In terms of global financial crises and financial scandals of big corporations worldwide, the public awareness of the responsibility of audis in detecting and preventing fraud is increasing. The interest focuses on the important role of professional skepticism and its proper application when auditing financial statements. Occuring concerns over insufficient and inadequate application of professional skepticism in audits led to development of many debates about the role of professional skepticism and suggestions on how to improve its application in the audit practice. Despite the importance of professional skepticism, in audit literature there is no consensus and empirical data for measuring the skepticism and how it affects the behavior of auditors.This paper makes an effort to define, conceptualize and measure professional skepticism. It also identifies threats to the concept and potential opportunities, ie, measures and activities to promote the application of professional skepticism 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 skepticism among auditors affects their behavior towards fraud indicators during audit engagements, an experimental research, in which students and internal auditors in the Republic of Macedonia were taken as target groups, is conducted. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Анализа на финансиското известување за финансиските инструменти во банкарскиот сектор во Република Македонија(Annual of the Faculty of Economics - Skopje, 2017); Банките на територијата на Република Македонија, се обврзани при подготвување на своите финансиски извештаи и обелоденување на информациите во врска со финансиските средства и финансиските обврски, кои претставуваат и најзначајни ставки во нивните финансиcки извештаи, да се придржуваат на Методологијата пропишана од НБРМ, којашто се заснова на Меѓународните стандарди за финансиcко известување. Целта на овој труд е да се анализираат барањата на Меѓународните стандарди за финансиско известување и Меѓународните сметководствени стандарди за обелоденување на информации за финансиcките средства и финансиските обврски, како и истражување на квалитетот на известување на банките за екстерни цели. Истражувањето во овој труд беше спроведено на сите 15 банки на територијата на Република Македонија за содржината на финансиските извештаи за 2015 година, со помош на индекс кој го конструиравме врз база на одредбите на МСФИ 7, МСС 32 и МСС 39. Според резултатите од спроведеното истражување, се забележува дека банките на територијата на Република Македонија имаат висок успех во обелоденувањето на ставките од финансиcките извештаи и обезбедуваат квалитетни информации за финансиските инструменти во согласност со Меѓународните стандарди за финансиско известување. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The different dioptrIA of internal auditors versus external auditors in the observation of internal controls - research in the Republic of North Macedonia(29th EBES Conference - Lisbon, 2019-10); ; ; Opportunity represents an extremely important element of the fraud triangle. It is usually related to the internal controls which if not designed well or not functioning efficiently make it possible for a motivated fraudster to achieve his fraudulent scheme. The corporate scandals that marked the end of the previous and the beginning of this century were initiated and realized by unscrupulous managers taking advantage of the existence of internal controls weaknesses. Observing the internal control weaknesses as an opportunity for fraud has increased their significance in the eyes of stakeholders, such as managers, internal and external auditors. Internal control is in fact a subject to examinations and assessments performed by the both - internal and external auditors. The internal auditors being part of the organization should, on one hand, objectively assess the decisions taken by the management, and on the other hand, act advisory in designing an adequate and efficient internal control system. Hence the double identity of the internal auditors, i.e. two social categories of the internal auditors. As per the external auditors, it is exactly that double identity that jeopardizes the objectivity of internal auditors. Considering the fact that the internal auditors are part of the organization, whereas the external auditors act as outsiders, it is expected that their perceptions of the internal control system would differ. The Social Identity Theory stipulates that the internal auditors being part of the organization have an advantage over external auditors in obtaining information about the weaknesses of the internal control system and this advantage increases as the material significance of the weakness increases, as per the Organizational Silence Theory. However, the Social Identity Theory also states that the more the auditors identifies with the organization, their objectivity in assessing the internal control system decreases. In this regards, the adherence to the Code of Ethics for the Internal Auditors positively affects the objectivity of internal auditors in assessing the internal control system, and as their objectivity increases, the confidence of external auditors in the work of internal auditors also increases. Within this paper, will be presented a research which aims to determine and quantify the differences between internal and external auditors in obtaining and assessing information on the weaknesses of the internal control system. The research is consisted of two parts. In first part are discussed the differences in obtaining information about the weaknesses of the internal control system between the internal and external auditors, while in the second part, the differences in assessing the received information on the weaknesses of the internal control system. At the end of the paper, using the SPSS data processing program will be presented the results of the conducted research, i.e. on the basis of the obtained results, it will be determined whether there are significant differences between the internal and external auditors in obtaining and assessing information on the weaknesses of the internal control system.