Arbana Sahiti Ramushi

Purpose: The purpose of this research is to create a thorough conceptual framework for comprehending and dealing with accounting and auditing fraud. The study intends to uncover important theme areas that support fraud prevention, detection and mitigation in different disciplines by synthesizing recent academic research. Design/methodology/approach: A systematic literature review was conducted using the SCOPUS database, covering research articles from 2010 to 2025. A total of 83 open access articles related to accounting and auditing fraud were analyzed. The review focused on key categories including author, year, main contribution, field, research method and analysis, and was thematically structured around technological advancements, governance mechanisms and ethical dimensions. Findings: The review reveals that technological innovations such as machine learning, big data analytics and blockchain significantly enhance fraud detection and audit quality. However, their effectiveness is contingent upon strong corporate governance and ethical standards. Board oversight, auditor independence and forensic auditing play vital roles in mitigating fraud risks. In addition, ethical behavior, psychological well-being and auditor characteristics are critical human factors that influence the effectiveness of audit practices. Research limitations/implications: The review is limited to open-access articles within the SCOPUS database and may not capture all relevant studies outside this scope. Future research could expand to include other databases or non-open-access literature to broaden the understanding of the topic. Practical implications: The findings emphasize the need for organizations to integrate advanced technological tools with robust governance frameworks and to foster ethical cultures. Auditor training should include technological competencies and psychological awareness to enhance audit effectiveness and fraud detection. Originality/value: This study offers a multidimensional conceptual framework that integrates technological, organizational and behavioral factors, providing comprehensive insights into the mechanisms driving audit quality and fraud detection. It contributes to the academic discourse and offers practical guidance for practitioners and policymakers aiming to improve auditing standards in the digital era.

This study examines the influence of green branding and green brand image on consumer purchase intentions in Kosovo. As environmental awareness grows, local consumers are increasingly considering the ecological impact of their choices, prompting companies to integrate sustainable practices into their marketing strategies. This research aims to determine whether green branding and brand image significantly influence consumers' willingness to purchase eco-friendly products, and to identify any demographic differences in this behaviour. A quantitative approach was adopted. Data were collected via a structured questionnaire distributed to a diverse group of consumers across Kosovo. A total of 190 valid responses were analysed using descriptive statistics, as well as correlation and regression analyses. This methodology enabled a detailed examination of the relationships between green branding, brand image and purchase intentions, and the impact of factors such as gender and age on consumer behaviour. The findings reveal a strong positive correlation between green branding and consumer purchase intentions. This suggests that clearly communicating a brand’s environmental initiatives can encourage consumers to choose sustainable products. A green brand image also has a significant effect, with consumers perceiving environmentally responsible brands as more trustworthy and appealing. Many respondents expressed a willingness to pay a premium for green products, highlighting both ethical considerations and a growing consumer interest in sustainability. Notable gender differences emerged, with female consumers demonstrating greater sensitivity to green branding and a stronger inclination to purchase eco-friendly products than males. In conclusion, the study highlights the significance of green branding and brand image in influencing consumer behaviour in Kosovo. It provides companies with practical insights on how to enhance brand value while promoting sustainable consumption. By integrating environmental responsibility into their marketing strategies, businesses can foster consumer loyalty and gain a competitive advantage. The research contributes to academic knowledge by providing empirical evidence from a local context and emphasising the financial and marketing implications of green branding. Overall, the study highlights the importance of understanding green consumer behaviour in emerging markets, offering valuable insights for companies and policymakers seeking to promote environmentally responsible practices.

This study explores how the key governance dimensions of transparency, legitimacy and effectiveness influence the level and quality of accountability within non-governmental organisations (NGOs) operating across the Western Balkans. The research focuses on the internal governance mechanisms that determine how NGOs maintain ethical conduct, operational credibility and public trust in a region characterised by institutional transitions and donor dependency. By examining how these dimensions interact, the study aims to provide a deeper understanding of the governance structures that strengthen accountability and contribute to more responsible organisational performance. This study aims to identify the governance factor with the greatest impact on accountability and to explain the interrelationships among the three factors. To this end, a structured analytical framework combining quantitative and qualitative methods was employed. A variety of statistical techniques were employed in the analysis, including descriptive statistics, correlation, ANOVA, linear and logistic regression, mediation and cluster analyses. This comprehensive methodological approach enabled an in-depth examination of the direct and indirect effects between governance dimensions and accountability, ensuring empirical robustness and analytical clarity. The results confirm that legitimacy and effectiveness are the most influential determinants of accountability, while transparency has a significant, albeit mostly indirect, impact. Regression analyses indicate that higher levels of organisational effectiveness and legitimacy are strongly associated with greater accountability. Transparency enhances these dimensions and indirectly reinforces accountability. Further mediation analysis demonstrates that transparency influences accountability positively through its impact on legitimacy and effectiveness. Cluster analysis revealed different patterns of governance maturity, showing that NGOs with stronger internal governance systems consistently achieve higher accountability outcomes. In conclusion, accountability in NGOs is a multidimensional and dynamic concept influenced by interconnected governance mechanisms. Strengthening legitimacy through ethical practices, improving effectiveness through measurable results and embedding transparency as an integral management principle are all key to sustaining credibility and public trust. These findings provide valuable insights for NGO leaders, policymakers and donors who wish to improve the quality of governance and ensure that non-profit organisations in the Western Balkans are more transparent, legitimate and effective.

The choice of exchange rate regimes over the period 2000-2024 has been a key policy issue for developing countries. This paper will investigate the impact of different types of exchange rate regimes – fixed, intermediate and flexible – on economic growth performance. According to empirical data collected by the International Monetary Fund and the World Bank, the results are that there is no statistically significant relationship between the choice of exchange rate regime and the level of long-term economic growth. Descriptive data, on the other hand, show that countries that have followed intermediate regimes have experienced higher growth rates compared to fixed or flexible regimes. In this regard, central accountability implications arise: the way in which economic decision-makers report, explain and coordinate exchange rate policy is directly related to the perception of institutional credibility and the effectiveness of monetary and fiscal policies. Additionally, this study highlights the importance of accurate financial reporting and transparent accounting as essential elements for strengthening institutional accountability and creating a stable economic environment in developing countries. The findings show that the effects of exchange rates on economic development are not self-governing, but interdependent with other aspects such as trade openness, investment levels and institutional stability. Therefore, transparency and accountability in the design and implementation of monetary policies are key elements for the sustainable development of developing countries.

The study aims to substantiate effective strategies to manage credit risks in commercial banks, for example, Kosovo. Based on the annual financial statements of commercial banks in Kosovo for 2010-2020. We built polynomial regression models to assess the impact of credit risk on the bank's financial stability. Empirically, determined and argued the different nature of the credit risks influencing the bank's financial stability according to various on the assets size of commercial banks. Preventive and reactive scenarios for minimizing the negative impact of credit risk on the financial stability of commercial banks in Kosovo have been determined using the constructed regression models. The results obtained are of practical importance and can help develop effective strategies for managing the financial risks in commercial banks in times of crisis and building up financial stability in stable conditions.

The main purpose of the study is to examine the impact of corporate social responsibility (CSR) and working capital management practices on the performance of small and medium-sized firms (SMEs) in Kosovo during the lock-in period. In addition, the aim of the study is to investigate how employee behavior affects the relationship between corporate social responsibility, working capital management and the performance of small and medium-sized enterprises. A quantitative research method is used to obtain the necessary data. Respondents are employees of small and medium-sized businesses currently working in Kosovo, and surveys are mailed and in person. The PLS-SEM method was used to examine whether there is a statistically significant relationship between corporate social responsibility, working capital management practices, and SMEs performance. The relationship between corporate social responsibility, working capital management and financial success was investigated using a quantitative research method. The study found a significant correlation between corporate social responsibility (CSR), working capital management practices and the success of small and medium-sized enterprises (SMEs) in Kosovo. The data also showed that employee behavior plays a mediating role in the relationship between corporate social responsibility (CSR), working capital management practices and the performance of small and medium enterprises in Kosovo, according to the results. Significant gaps in the work have been identified as a result of inconsistent application of financial criteria by businesses that define sustainability. In addition, the study contributes to the preservation of enterprise valuation standards by providing guidance for small business owners and operators.

In recent years, Kosovo has had a strong volatility in attracting foreign investment into the domestic market, which has been accompanied not only by the decline in FDI flows but also by the quality of investments. Kosovo has not been able to catch the trend of FDI absorption just as it takes place in an important part of developing economies; it is also failing to follow the success of neighbouring countries. The success of further development of Kosovo’s economy cannot be imagined without the strong presence of foreign-owned businesses as a guarantee that this goal will become objectively achievable. The aim of the study is to examine recent trends and characteristics of FDI flows and patterns in Kosovo. This study adopts a qualitative research method using secondary data taken mainly from Kosovo’s Central Bank and Business Registration Agency. The present study concludes that FDI in Kosovo is mainly oriented to the Real Estate, Rental and Business sectors. Moreover, the main FDI contributors are businesses from the EU countries and Turkey. A majority of FDI inflows in Kosovo have been predominantly dominated by five countries.

Purpose: This research elaborated on the management of the activity of banks operating in Kosovo. Design/Methodology/Approach: The study provided for the secondary service by reporting goals for the four largest banks in Kosovo. Findings: Problems of commercial banks of Kosovo in managing risks for establishing concepts for managing the activity, defects of the activity management system and backwardness of the research and method of managing the activity. Practical Implications: With the continued development of the financial sector, commercial banks in Kosovo have formed a series of strict risk management systems, while the risk management of commercial banks in Kosovo is still in its infancy. As Kosovo's financial industry is opening up to the outside world, Kosovo's banking industry faces increasingly fierce competition and the risks are also more complex. In this case, understanding the level of risk management of commercial banks in Kosovo and improving the level of risk management is a necessary topic. Originality/Value: The results of the study realize a series of meaningful suggestions are put forward and help to improve the risk management level and control the risks effectively

The Impact of Balanced Scorecard on Improving the Performance and Profitability of the Implementing Companies