Zorica Bozhinovska Lazarevska

Ss. Cyril and Methodius University in Skopje · Faculty of Economics-Skopje

Audit market concentration has been thoroughly researched both globally and regionally. According to previous studies, the audit market is often dominated by the Big Four at the EU level, while in the region, the concentration is lower, indicating that it has oligopolistic features. This paper analyzes and measures the concentration of the audit ma...

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...

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...

Purpose: The accelerated process of digitalization is a challenge, and at the same time an opportunity to apply modern and practical solutions in audit engagements. The purpose of this paper is to elaborate the application of big data and data analytics as one of the most advanced disruptive technologies in public sector auditing. Methodology: Qual...

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...

The COVID-19 pandemic has left no area in the society that has not been affected. For auditing the spending of public money, especially in times of uncertainties imposed by the COVID-19 pandemic, the state audit is a crucial factor, hence the synonym for state audit is "watchdog of public money". The activities related to the state audit in the Rep...

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 th...

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...

Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answe...

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’,...

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...