Dragomir Dimitrijevic

• Professor
• Professor (Assistant) at University of Kragujevac

In modern business, financial reports, as the final product of the accounting process, represent a key source of information for numerous users. Simultaneously with the development of financial reporting and the increase of its impact on the making of important investment and business decisions, there are various forms of false financial reporting...

Purpose - The purpose of this paper is to determine the change in warning signs of fraud in the financial reports of travel agencies during the COVID-19 pandemic compared to the pre-pandemic period and to investigate a potential increase in the risk of bankruptcy in travel agencies during the same period. Methodology - The methodology used in the...

Forecasting financial distress in companies is very significant bearing in mind the complexity and dynamics of the modern business environment. Accordingly, the subject matter of this research study is the determinants of the occurrence of the financial distress that may lead a company to bankruptcy. The study is aimed at determining the interdepen...

The existence of the public sector is conditioned by meeting the needs of citizens for public goods and services. Business under constant public scrutiny poses challenges to public sector entities in the form of effectiveness and efficiency in providing services on the one hand, and achieving satisfactory financial performance on the other. Measuri...

The greatest challenge facing modern financial reporting is the question of accounting treatment for transactions involving cryptocurrencies. In the absence of specific regulations, business entities rely on existing professional accounting standards that may apply to these transactions. Considering factors such as term, volatility, characteristics...

In this paper, the topic of accounting treatment of cryptocurrencies is examined through the lens of International Financial Reporting Standards (hereinafter: IFRS). An overview of the current body of research in this area is presented, along with recommendations for further improvements in cryptocurrency accounting records. This paper is based on...

Previous research on the determinants of effective corporate tax rates (ETRs) dominantly studied annual ETRs. On the other hand, in this paper we examined the impact of firm characteristics on long-run ETRs (LRETRs) of agricultural companies in the transition economy of Serbia, where statutory corporate tax rate is set at 15%. Research showed that...

This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectation...

Corruption is a phenomenon that causes strong economic, political, social and moral deviations in modern society, and for these reasons it represents a very relevant topic of research. Economic science is a powerful tool for analysing corruption, and the economic approach is of fundamental importance for understanding where the incentive for corrup...

Fraud is linked to economic and financial pressures that force people to commit it. Any fraud, regardless of the gender and age of the fraud perpetrators, inevitably leaves a short-term or long-term negative mark on society's economy. Many financial frauds in the past (Enron, WorldCom, Parmalat) have left profound negative consequences on global fi...

The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the questionnaire was divided using clustering data mining...

The aim of this paper is to examine the influence of enterprise characteristics on the degree of application of fraud prevention measures. In addition, this paper is supposed to show whether respondents' characteristics affecttheir opinion about the effectiveness of different fraud prevention measures, as well as if there is a difference between th...

Fraud in companies, regardless of its scope and shape, creates some loss not only for the company, but very often for the wider community. Moreover, no company in the world is immune to fraud, be it small or large, in one country or another, at any level of economic and social development. Practical experience has shown that fraud, as well as damag...

Purpose This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia, Macedonia and Bosnia and Herzegovina. Design/methodology/approach In total, 51 certified auditors from Serbia, Croatia, Macedonia and Bosnia and Herzegovina wer...

At the end of each year, companies prepare financial statements in which they display the results of their operations. Companies, as well as budget users, such as: hospitals, schools, local self-governments, public companies, compulsory social security organizations, and others, are obliged to prepare a set of financial statements within prescribed...

Apstrakt: Donošenje poslovnih odluka se umnogome zasniva na informacijama koje pružaju finansijski izveštaji preduzeća. Zato je neophodno da finansijski izveštaji budu objektivni i da pružaju istinite i pouzdane informacije. Međutim, mnogobrojni primeri prevara u poslovanju kompanija u svetu ukazali su da postoji mnogo prostora za formiranje lažnih...

Companies can use various manipulative techniques when preparing general-purpose financial statements in order to present better financial position and better performance. Fraudulent financial statements can lead their users to wrong decisions and, consequently, cause big losses and distort confidence in the financial reporting system. Therefore, i...

Companies can use various manipulative techniques when preparing general-purpose financial statements in order to present better financial position and better performance. Fraudulent financial statements can lead their users to wrong decisions and, consequently, cause big losses and distort confidence in the financial reporting system. Therefore, i...

Mnogobrojne prevare ostvarene u prethodnom periodu stvorile su velike finansijske gubitke ne samo kompanijama u kojima su ostvarene, već i celokupnoj društvenoj zajednici. Veliki finansijski skandali (Enron, Worldcom, Parmalat) su ukazale na neophodnost primene adekvatnih metoda otkrivanja i sprečavanja prevara u poslovanju kompanija. Praksa je pok...

Investors and other external stakeholders have more confidence in the reliability and quality of financial statements if they have information that entities continuously carry out preventive and comprehensive internal supervision of financial statements. The research was carried out with the aim of identifying factors that have a direct impact on t...

The aim of this paper is to point out the necessity of introducing additional levels of quality control over financial reporting in the Republic of Serbia. The existing levels of control (internal, external and state audit, and tax control) are not sufficient to prevent and detect fraud in the operations of companies. Numerous cases of fraudulent b...

This paper explores the attitudes of the preparers of financial statements in the emerging economy of Serbia towards International Financial Reporting Standards (IFRS). Our research shows that preparers are mainly satisfied with the quality of IFRS and the environment for IFRS application in Serbia and that they generally support the process of glo...

TEME: Casopis za Drustvene Nauke

Financial statements which consist of objective, real and reliable information represent the key basis for making many business decisions. If, when writing financial statements, certain manipulation techniques are used for displaying the best possible results of transactions, the quality of financial reports will be endangered. Many financial fraud...

The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, co...

In the context of increasingly domestic concern about profitability of domestic, publicly-owned, solid waste management companies, the need for economic analysis has occurred. In this paper financial statements of private and public companies in Serbia were analyzed, with comparison on the financial indicators basis. The efficiency and effectivenes...

Prestrukturiranje u cilju lakše privatizacije u Srbiji je trebalo da bude vremenski ograničeno i sprovedeno u nekoliko velikih i složenih preduzeća. Umesto toga, tokom perioda od dvanaest godina, prestrukturiranjem je bilo obuhvaćeno više od dvesta preduzeća. U Kragujevcu je predmet prestrukturiranja devet preduzeća, u kojima je krajem 2012. bilo z...