Atanasko Atanasovski

Saints Cyril and Methodius University of Skopje · Faculty of Economics-Skopje

Research Question: How does intellectual capital, measured by the Value Added Intellectual Coefficient (VAIC) and its components, influence the financial performance of banks in North Macedonia? Motivation: In the evolving landscape of the banking sector, understanding the impact of intellectual capital on financial performance is crucial. This stu...

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 A...

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 socioeconomic e...

Purpose The state audit is crucial for society in ensuring the transparent and legal spending of public funds. In the Republic of North Macedonia, although state audit-related activities have existed since the state's independence, the State Audit Office started operating as a Supreme Audit Institution in 1999. The purpose of this research was to e...

Transparency reports are a communication link between audit firms and the general public about their work, internal policies, and quality control to increase the trust of information users. On the other hand, the need for transparency in audit firms is a factor that aims to substantially improve and maintain the quality of audits at the highest lev...

In the past two years, the COVID-19 pandemic has been identified with the "black swan”, an unpredictable event beyond what is normally expected of a situation and has potentially severe consequences. After the initial health shock later complemented by the economic crisis we lived in, we needed to learn some lessons. In search of an answer to the q...

Research Question: Is there a gap in research preferences on disruptive technologies between academia and practitioners? Motivation: Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potent...

Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potential and the opportunities they offer for the accounting profession attract both academia and professionals with accelerated research...

Blockchain is distributed ledger technology praised by many tech-savvy executives to disrupt and change many businesses in the future, including the accounting and assurance profession. This study critically assesses the disruptive potential of the technology for modern accounting information systems and accounting professionals. It summarises limi...

We are currently on the verge of the fourth industrial revolution (industry 4.0) that will fundamentally change the way in which businesses and individuals operate. It is characterized by the integration of both physical and virtual world with a new pulse for greater automation and autonomy of business processes without or limited need of human int...

The virtual practice has posed serious challenges and opened many dilemmas for the auditors. How to obtain sufficient and appropriate audit evidence in the absence of communication with the client, to assess the risks of material misstatement, to recognize the symptoms of fraud, to check subsequent events, to assess the ability for ‘going concern’,...

‘Public sector accounting, auditing and control in the Former Yugoslav Republic of Macedonia’ by Atanasko Atanasovski and Zoran Minovski offers a concise and comprehensive overview of the organisation of the country and its territorial structure, as well as concise insights on the formulation and execution of central government and local and region...

Accounting education at the university level in developing SEE countries has often been criticised for the inability to develop essential skills of graduates necessary for a career in professional accountancy in the 21st century. Our research study presents the results of a survey among students enrolled to an accounting degree program and employer...

This research study examines the importance of financial information and information contained in the ISA’s New Audit Report effective from 2016 for lenders as capital providers. We base our findings on a survey conducted in September of 2016 with corporate loan officers for medium-large corporate clients in Macedonia. The results show that the ann...

This study investigates the association between cross-listed directors at multiple boards of directors and the choice of audit firm in emerging market economy such as Republic of Macedonia. The study involved all listed companies and companies with special reporting obligations at Macedonian Stock Exchange owned domestically, since appointment of a...