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Journal of Accounting and Management Information Systems

2011 - 2020

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 19, issue 4, 2020

CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’ pp. 626-650 Downloads
Charles H. Cho
Family Conflict and Non-Family Managers in Family Business: A Pitch pp. 799-804 Downloads
Nikola Rosecka and Ondrej Machek
Impact of Youtube Advertising on Purchase Intention: A Pitch pp. 805-811 Downloads
Mehak Rehman and Haroon Iqbal Maseeh

Volume 19, issue 2, 2020

Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms pp. 195-214 Downloads
Salma Damak Ayadi, Rahma Ben Salem and Asma Abdouli
The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors pp. 215-251 Downloads
Amel Amiri and Sarra Elleuch Hamza
The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study pp. 252-282 Downloads
Wajdi Affes
The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context pp. 283-310 Downloads
Zeineb Feki Cherif, Salma Damak Ayadi and Saoussen Boujelben Ben Hamad
The Simultaneous Determination of Cash Conversion Cycle Components pp. 311-332 Downloads
Georgios Kolias, Nikolaos Arnis and Kostas Karamanis
Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey? pp. 333-350 Downloads
Recep Pekdemir, Nimet Duygu Zigindere and Ayca Zeynep Suer
Current Security Threats in The National and International Context pp. 351-378 Downloads
Cristea Lavinia Mihaela
Implementing Benford’s Law in Continuous Monitoring Applications pp. 379-404 Downloads
Kishore Singh and Peter Best

Volume 19, issue 1, 2020

Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region pp. 5-32 Downloads
Nalan Akdogan, Seval Kardes Selimoglu and Medine Turkcan
Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective pp. 33-64 Downloads
Fatma Zehri and Inaam Zgarni
The Impact of Organizational Characteristics on the Adoption of Contemporary Cost Management Techniques By the Textile Industry in North Macedonia pp. 65-88 Downloads
Dusica Stevcevska-Srbinoska, Marina Stojanova, Snezhana Hristova and Jadranka Mrsik
Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study pp. 89-112 Downloads
Silvia Petre and Nadia Albu
The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter? pp. 113-138 Downloads
Maria Vassiljev
The Dynamics of Audit Market and Financial Reporting Under International Financial Reporting Standards: The Case of Romanian Listed Companies pp. 139-157 Downloads
Marta Tache
New Coordinates of Accounting Academic Education. A Romanian Insight pp. 158-178 Downloads
Victoria Stanciu, Irina Bogdana Pugna and Mirela Gheorghe
Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch pp. 179-188 Downloads
Quynh Nguyen

Volume 18, issue 4, 2019

The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations pp. 455-485 Downloads
Olga Golubeva, Michel Duljic and Ripsa Keminen
Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization pp. 486-508 Downloads
Anup Chowdhury and Nikhil Shil
Learning from Oligopoly Rivalry: Implications for Business Financial Statements pp. 509-558 Downloads
Mike Onder Kaymaz and Ozgur Kaymaz
Determining Factors of the Quality of Joint Audit: Tunisian Context pp. 559-587 Downloads
Lassaad Abdelmoula and Habib Affes
Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students pp. 588-613 Downloads
Cristina Lidia Manea, Elena-Mirela Nichita and Alina Mihaela Irimescu
Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note pp. 614-639 Downloads
Pall Rikhardsson, Kishore Singh and Peter Best
Digital Mobile Advertising: A Pitching Research Letter pp. 640-646 Downloads
Haroon Iqbal Maseeh

Volume 18, issue 3, 2019

Comparability of Cash Flow Statements: Evidence from Baltic Countries pp. 307-329 Downloads
Vaiva Kiaupaite-Grusniene and Lehte Alver
Acculturation and Accounting Standardization Strategies pp. 330-356 Downloads
Rahma Ben Salem, Salma Damak Ayadi and Rahim Kallal
The Determinants of Ownership in M&As: An Analysis of the Stake Purchases in Romanian Acquisitions pp. 357-378 Downloads
George Marian Aevoae, Roxana Dicu and Daniela Mardiros
Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange pp. 379-398 Downloads
Yaser Saleh Al Frijat and Ibrahim Emair Albawwat
Corporate Climate Change Reporting: Evidence from Bangladesh pp. 399-416 Downloads
Mofijul Hoq Masum, Nazmul Hassan and Tasnin Jahan
The Accounting Curriculum and The Emergence of Big Data pp. 417-442 Downloads
Khadija Dewu and Yasser Barghathi
Socioemotional Wealth In Gay-Owned Family Businesses: A Pitch pp. 443-449 Downloads
Ondrej Machek and Ales Kubicek

Volume 18, issue 2, 2019

Accounting Offshoring: The Role of Emotional Intelligence pp. 145-172 Downloads
Gaurav Gupta, Stephen B. Salter and Philip A. Lewis
Cost of Debt and Corporate Information Transparency Under Economic Depression: The Case of Greek Family-Controlled Firms pp. 173-197 Downloads
Aikaterini Bethani, Constantinos G. Chalevas and Christos A. Tzovas
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies pp. 198-223 Downloads
Costel Istrate
Intangible Assets – Insights from A Literature Review pp. 224-261 Downloads
Elena-Mirela Nichita
The Profile of IPSAS-Adopters pp. 262-282 Downloads
Donia Ben Amor and Salma Damak Ayadi
Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study pp. 283-301 Downloads
Maria-Silvia Sandulescu

Volume 18, issue 1, 2019

Accounting Conservatism, Financial Reporting and Stock Returns pp. 4-24 Downloads
Belle Selene Xia, Elia Liitiainen and Ignace De Beelde
The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals pp. 25-49 Downloads
Katarzyna Kolesnik, Sylwia Silska-Gembka and Jerzy Gierusz
The Optimal Allocation of Current Assets Using Mean-Variance Analysis pp. 50-72 Downloads
Georgios Kolias and Nikolaos Arnis
Does an Improved Type of Reporting Lead to A Better Financial Performance? pp. 73-100 Downloads
Ioana Sofian (Neacsu)
Facing the Mobile Revolution: A Romanian Insight pp. 101-118 Downloads
Victoria Stanciu and Mirela Gheorghe
Occurrence of Occupational Fraud in Family Businesses: A Pitch pp. 119-125 Downloads
Sneha Raut
The Impacts of Minimum Wage On Employers’ Employment Strategies and Employees’ Behaviour in Malaysia’s Hospitality Industry: A Pitch pp. 126-132 Downloads
Kun Hing Yong
Stakeholder Engagement and Participation in Uganda Oil and Gas Industry: A Pitch pp. 133-140 Downloads
Patrick Junior

Volume 17, issue 4, 2018

Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations pp. 513-531 Downloads
Costel Istrate
Exploring The Perspectives of Integrated Reporting for Future Research Opportunities pp. 532-565 Downloads
Chirata Caraiani, Camelia I. Lungu, Alina Bratu and Cornelia Dascalu
Financial Performance of Loan and Guarantee Funds in Poland. How Business Elements Influence It? pp. 566-590 Downloads
Halina Waniak-Michalak, Jan Michalak and Edyta Gheribi
Relationship Between Advertising Expenditures and Earnings of The UK Firms pp. 591-604 Downloads
Maqsood Iqbal Qureshi
IFRS Adoption and Cross Border Investment in Nigeria pp. 605-625 Downloads
Ini Etete Udofia
The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange pp. 626-640 Downloads
Aurelia Stefanescu, Ileana Cosmina Pitulice and Viorica Georgiana Minzu
How Do the Foreign Direct Investments Flow? The Case of the Cross-Border M&As in The European Union pp. 641-662 Downloads
George Marian Aevoae, Roxana Dicu and Daniela Mardiros
Choosing Between Civil Contract and Employment Contract pp. 663-676 Downloads
Raluca Dimitriu
Determinants of Becoming a Zombie Firm: A Pitch pp. 677-684 Downloads
Ondrej Machek
Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch pp. 685-692 Downloads
Milind Tiwari
‘A Journey from The Vague to The Precise’: Using Faff’s (2015) Pitching Research Framework for Conveying Our Research Ideas with A Professional Flair pp. 693-703 Downloads
Ritu Mohan

Volume 17, issue 3, 2018

The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context pp. 313-329 Downloads
Chaima Kooli, Raoudha Trabelsi and Fethi Tlili
The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana pp. 330-352 Downloads
Alhassan Musah, Fred Kwasi Anokye and Erasmus Dodzi Gakpetor
Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study pp. 353-373 Downloads
Maria-Silvia Sandulescu and Catalin-Nicolae Albu
Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices pp. 374-405 Downloads
Walid Khoufi and Dhouha Khrifech
The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective pp. 406-439 Downloads
Aisha Saderuddin and Yasser Barghathi
The Threats of Using Computerized Accounting Information Systems in The Banking Industry pp. 440-461 Downloads
Ernest Amoaful Bansah
Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia pp. 462-483 Downloads
Irsyadillah Irsyadillah and Alhashmi Aboubaker Lasyoud
Does Demonetization Affect Innovation? A Study of Cash Heavy Businesses in India: A Fantasy Pitch pp. 484-492 Downloads
Robin Carrick and William Tunny
CEO Connectedness and Expropriation: A Pitch pp. 493-499 Downloads
Shijun Guo
Market Discipline and Banking Crises in Russia: A Reverse Engineered Pitch pp. 500-508 Downloads
Nurhastuty Wardhani

Volume 17, issue 2, 2018

The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study pp. 191-215 Downloads
Selena Aureli, Andrea Cardoni, Mara Del Baldo and Rosa Lombardi
Strategic Cost Management, Contingent Factors and Performance in Services pp. 215-233 Downloads
Odysseas Pavlatos
Determinants and Consequences of Disruptive Innovations: Evidence from The UK Financial Services Sector pp. 234-251 Downloads
Tasawar Nawaz
A Research Note of Potential Scientific Management Accounting Research Area in CEECs pp. 252-265 Downloads
Beata Zyznarska-Dworczak
Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework pp. 266-290 Downloads
Robert Faff, Xuefeng Shao, Faisal Alqahtani, Muhammad Atif, Anna Białek-Jaworska, Angel Chen, Geeta Duppati, Marisol Escobar, Marinela Finta, Anne Jeny, Ya Li, Marcio Machado, Takahiro Nishi, Bao Nguyen, Jae-Eun Noh, Jurij-Andrei Reichenecker, Hideaki Sakawa, Eleftheria Vaportzis, Luluk Widyawati, Singgih Wijayana, Chinthake Wijesooriya, George Ye and Clara Zhou
Reflections on Pitching Research: Do It Your Own Way pp. 291-300 Downloads
Asmita Manchha
Behavioral Effects of Nonconscious Mimicry and Social Intentions: A Reverse Engineered Pitch pp. 301-307 Downloads
Kerstin Klein

Volume 17, issue 1, 2018

How Has IFRS Impacted Financial Reporting for Unlisted Entities? pp. 5-30 Downloads
Elina Haapamaki
Mergers and Accounting Performance: Some Evidence from Greece during the Economic Crisis pp. 31-45 Downloads
Michail Pazarskis, George Drogalas and Andreas Koutoupis
Timeliness of Earnings Reported By Romanian Listed Companies pp. 46-68 Downloads
Mihai Carp and Constantin Toma
The Impact of the Implementations of the SysTrust’s Framework upon the Quality of Financial Reporting: Structural Equation Modelling Approach pp. 69-99 Downloads
Ahmed Al-Dmour, Maysem Abbod and Rand Al-Dmour
Using Social Media Analytics: The Effect of President Trump’s Tweets On Companies’ Performance pp. 100-121 Downloads
Ahmad H. Juma’h and Yazan Alnsour
The Impact of Macroeconomic Variables on the Evolution of the Credit Risk Rate pp. 122-136 Downloads
Luminita Gabriela Istrate and Bogdan Stefan Ionescu
What Factors Affect the Choice of Accounting as a Career? The Case of Romania pp. 137-152 Downloads
Cristina-Florina Ticoi and Nadia Albu
Positive and Negative Implications Entailed By Fixed-Term Employment Contracts pp. 153-166 Downloads
Mihaela-Emilia Marica
Hybrid Venture Capital Fundraising In Emerging Markets: A Pitch pp. 167-177 Downloads
Martin Jurek
A Reverse Engineered Pitch on Cremers et al. (2015), “Aggregate Jump and Volatility Risk in the Cross-Section of Stock Returns” pp. 178-185 Downloads
Qingxia (Jenny) Wang
Page updated 2021-04-18