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Journal of Accounting and Management Information Systems

2011 - 2021

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
Bibliographic data for series maintained by Cristina Tartavulea ().

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Volume 20, issue 3, 2021

Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector pp. 369-401 Downloads
Darine Dib and Khalil Feghali
The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions pp. 402-424 Downloads
Sawssen Khlifi and Ghazi Zouari
Banks’ Risk and The Impact of Audit Quality on Income Smoothing pp. 425-453 Downloads
Konstantinos Vasilakopoulos, Christos Tzovas and Apostolos Ballas
Accounting and Information Systems in Irish Family SME: Professionalisation Effects pp. 454-476 Downloads
Martin Quinn, Peter Cleary, Catherine Batt and Pall Rikhardsson
Managers’ Attitude and Organizational Culture for Social Media Use in Supply Chain Efficiency and Responsiveness pp. 477-493 Downloads
Muhammed Kursad Ozlen
IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets pp. 494-515 Downloads
Sinziana-Maria Rindasu
The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective pp. 516-536 Downloads
Pompei Mititean

Volume 20, issue 2, 2021

Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives pp. 173-198 Downloads
Yasser Barghathi, Simran Mirani and Naimat U. Khan
The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia pp. 199-220 Downloads
Lassaad Abdelmoula
Understanding Management Accountants’ Satisfaction: A Conceptual Study pp. 221-263 Downloads
Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter
Sustainability Reporting and Impression Management: A Case Study in The Oil and Gas Industry pp. 264-289 Downloads
Maria-Silvia Sandulescu
Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive? pp. 290-303 Downloads
Maqsood Iqbal Qureshi
Determinants Of the Production and Profitability of Audit Services in Tunisia pp. 304-331 Downloads
Mouna Hamza, Salma Damak and Khaled Hussainey
Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls pp. 332-364 Downloads
Joshua Mandre, Joseph M. Ntayi, Levi B. Kabagambe and James Kagaari

Volume 20, issue 1, 2021

Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China pp. 5-27 Downloads
Md. Jahidur Rahman and Ruoling Liu
Contextualizing Cost System Design: A Literature Review pp. 28-55 Downloads
Shahinaz M. Ibrahim, Ibrahim M. El Sibai and Bassant Badr El Din
Environmental, Social and Governance Disclosure Associated with The Firm Value. Evidence from Energy Industry pp. 56-75 Downloads
Daniela Constantinescu, Chirata Caraiani, Camelia I. Lungu and Pompei Mititean
Perspectives of Romanian Accounting Professionals on Integrated Reporting pp. 76-110 Downloads
Ioana Sofian (Neacsu)
Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania pp. 111-131 Downloads
Denis Levanti, Ileana Cosmina Pitulice and Aurelia Stefanescu
The Behavioral Intention to Adopt XBRL In the Accounting Firms: Tunisian Context pp. 132-153 Downloads
Helmi Hentati, Manel Borchani Maktouf and Neila Boulila Taktak
Do Financial Technology Firms Influence Bank Performance? A Reverse Engineered Pitch pp. 154-160 Downloads
Nurhastuty K. Wardhani
The Relationship Between TQM And Business Performance: The Mediating Role of Innovation Performance and Organizational Learning Culture: A Pitch pp. 161-167 Downloads
Hafiz Ahmad Ashraf

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
Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices pp. 651-681 Downloads
Jamel Chouaibi and Salim Chouaibi
Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries pp. 682-706 Downloads
Md. Zakir Hosen, Md. Takibur Rahman and Md. Mamun ur Rashid
A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting pp. 707-733 Downloads
Camelia I. Lungu, Pompei Mititean, Chirata Caraiani and Daniela Constantinescu
Tax Professionals’ Role and Ethics During A Period of Economic Crisis in A Small European Country pp. 734-758 Downloads
Michail Pazarskis, Athanasia Karakitsiou, Andreas Koutoupis and Despoina Sidiropoulou
Are Controlled Companies Underperforming? pp. 759-777 Downloads
Linh Le and Dongfang Nie
Performance Audit in The Vision of Public Sector Management. The Case of Romania pp. 778-798 Downloads
Aurelia Stefanescu and Cristina-Petrina Trincu-Dragusin
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 3, 2020

Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans pp. 409-443 Downloads
Charles H. Cho, Floriane Janin, Christine Cooper and Michael Rogerson
The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia pp. 444-479 Downloads
Abdulrahman Aljabr
Environmental, Social, Governance (ESG), And Financial Performance of European Banks pp. 480-501 Downloads
Oana Marina Batae, Voicu Dan Dragomir and Liliana Feleaga
Reporting on Sustainable Development Goals. A Score-Based Approach with Company-Level Evidence from Central-Eastern Europe Economies pp. 502-542 Downloads
Mirela Nichita, Elena Nechita, Cristina-Lidia Manea, Diana Manea and Alina-Mihaela Irimescu
The Influence of Emotional Intelligence on Auditor Performance pp. 543-565 Downloads
Richard G. Brody, Gaurav Gupta and Stephen B. Salter
REA Model, Its Development and Integration as An Enterprise Ontology Framework pp. 566-594 Downloads
Alexey Nikitkov
Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States pp. 595-621 Downloads
Md. Jahidur Rahman and Ning Zhao

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
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