Journal of Accounting and Management Information Systems

2011 - 2025

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 24, issue 3, 2025

Impact Of CEO Characteristics On Corporate Tax Avoidance: GMM Approach In French Listed Firms pp. 391-416

Anissa Dakhli and Zouhaira Khelil

Direct Entry Students in UK Higher Education: Lived Learning Experiences and A Sense of Belonging Amidst Crisis Environments pp. 417-455

Nadia Gulko, Madiha Sarwar and Catriona Hyde

Implementing AI In Auditing in Organizations pp. 456-478

Kishore Singh, Mario Bojilov and Peter Best

Adoption Of Robotic Process Automation in The Accounting Area by A Cooperative Credit System: Metrics and Motivators pp. 479-508

Tailane Dias Rovaris, Fernanda da Silva Momo, Giovana Sordi Schiavi and Laura Bratkowski

Sustainability Reporting and Corporate Governance in The European Energy Sector pp. 509-529

Andreea Dinu

Book Review: Handbook Of Accounting, Accountability and Governance, Edited by Garry D. Carnegie and Christopher J. Napier pp. 530-540

Elena-Mirela Nichita

Volume 24, issue 2, 2025

A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction pp. 206-232

Justice Stephen Tetteh Zotorvie, James Dickson Fiagborlo and Edward Sedzro

Do State-Controlled Banks Pay More or Less Taxes? Evidence For Brazil pp. 233-253

Luiz Claudio de Carvalho Mauro, Sergio Jurandyr Machado, Mathias Schneid Tessmann and Luiz Augusto Ferreira Magalhaes

The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality pp. 254-271

Sabrine Hamrouni and Ines Menchaoui

Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods pp. 272-297

Ikhlass Amous and Ahmed Chabchoub

The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company pp. 298-327

Farid Latreche and Fatima Berarma

Applying Forecasting Methods to Accrual-Based and Cash-Based Ratio Analysis pp. 328-360

Alexey Litvinenko, Anna Litvinenko and Samuli Saarinen

The Effect of IFRS 15 Mandatory Adoption on Earnings Management: Evidence from Firms Listed on The STOXX Europe 600 Index pp. 361-386

Imen Mahfoudh and Sameh Kobbi-Fakhfakh

Volume 24, issue 1, 2025

The Effect Of Audit Market Deregulation On Audit Competition And Quality pp. 5-25

Marios Fasoulas and Evangelos Chytis

ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis pp. 26-64

Emil Adrian Bancu, Miruna Iuliana Cunea and DragoÈ™ Marian Dragomir

Financial Accounting Processes Automation: Guidelines For Implementation pp. 65-95

Pedro Henrique Diehl Cabral, Ariel Behr, Carla Bonato Marcolin and Giovana Sordi Schiavi

Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training pp. 96-137

Michalis Bekiaris, Thekla Paraponti and Foteini Spanou

The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic? pp. 138-172

Raluca Andreea Achima and Camelia Iuliana Lungu

Does Gender Diversity Moderate the Relationship Between Corporate Social Responsibility and Financial Distress in European Firms? pp. 173-202

Maali Kachouri and Yosra bida Youssef

Volume 23, issue 4, 2024

Determinants of Audit Report Delay: Further Evidence from Saudi Arabia pp. 668-694

Abdullah Alhadadi

Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets pp. 695-717

Kwaku Kyei Gyamerah, Sylvia Agyeman Addai and Abass Sagoe

Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria pp. 718-739

Abdelaziz Boumakhlouf and Mahmoud Kebieche

State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era pp. 740-792

Akhilesh Chandra and Charles F. Malone

Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation pp. 793-825

Denis Adrian Levanti, Aurelia Stefanescu and Ileana Cosmina Pitulice

Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status pp. 826-869

Alexey Litvinenko

Volume 23, issue 3, 2024

Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders" pp. 474-482

Feten Arfaoui-Masmoudi and Sourour Hazami-Ammar

International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience pp. 483-506

Fatma Ben Slama

Evaluating the Effects of ESG Reporting on Earnings Management in An Emerging Economy pp. 507-530

Sana Masmoudi

IPSAS Adoption in African Countries: Talking or Walking the Talk pp. 530-550

Amel Chatti, Salma Dammak Ayadi and Maher Jeriji

The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset pp. 551-570

Abir Dhaouadi, Anis Khedhaouria and Neila Boulila

Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia pp. 570-595

Hejer Khaldi and Feten Hamama

Professional Skepticism And Auditors' Judgments: Evidence from Tunisia pp. 596-615

Hager Ennar and Salma Damak-Ayadi

Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union pp. 616-642

Catalin Mos

The Effect of The Characteristics of The Internal Governance Mechanisms on The Growth Opportunities: The Tunisian Evidence pp. 643-663

Raida Chakroun

Volume 23, issue 2, 2024

Big Four Rhetorical Strategies: Carillion's Collapse pp. 295-316

Fadi Alkaraan, Mohammad Albahloul, Tony Abdoush, Mahmoud Elmarzouky and Nadia Gulko

Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms pp. 317-338

Sameh Kobbi-Fakhfakh and Nesrine Belguith

The Connectivity of Internal Audit and Risk Management Research pp. 339-364

Natalia Maria Greapca and Camelia Iuliana Lungu

Eco-Efficiency Measures in The Leather Industry. An Educational Case pp. 365-380

Gabriel Jinga, Madalina Dumitru, Elena-Mariana Glavan and Gabriel Radu

Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play? pp. 381-411

Fatma Bougacha and Mouna Guedrib

Mapping the Research on Corporate Governance in Sensitive Industries pp. 412-445

Andreea Madalina Bojan, Camelia Iuliana Lungu and Chirata Caraiani

Accountants' Competencies for Sustainability Reporting: An Exploratory Study pp. 446-460

Maria-Silvia Fota, Nicoleta-Elena Cristea, Alexandru Ureche and Nadia Albu

The Impacts of Heatwaves on Antimicrobial Resistance and Public Health: A Pitch pp. 461-469

Yen Nee Teo and Elizabeth Yong

Volume 23, issue 1, 2024

Accounting and Taxation in Romania: From Connection to Disconnection? pp. 5-28

Costel Istrate

Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index pp. 29-49

Olfa Ben Salah

Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies pp. 50-75

Georgiana Burlacu and Ioan-Bogdan Robu

CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis pp. 76-106

Mohamed S. El-Deeb, Yasser T. Halim and Ahmed F. Elbayoumi

Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France pp. 107-133

Dhouha Bouaziz

The Role of IPSAS Application in Meeting Voters Yearnings pp. 134-161

Shakirat Adepeju Babatunde

Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU pp. 162-188

Christianna Chimonaki, Stelios Papadakis and Christos Lemonakis

IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria pp. 189-214

Japhet Imhanzenobe, Olusegun Vincent and Olalekan Aworinde

Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria pp. 215-236

Rachael Modupe Gbadamosi and Ezekiel Alade

Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry pp. 237-260

Bojan Malchev, Atanasko Atanasovski and Marina Trpeska

The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis pp. 261-290

Iuliana-Madalina Petrica (Papuc), Chirata Caraiani, Camelia Iuliana Lungu and Liana-Elena Anica-Popa