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

Charles H. Cho

Family Conflict and Non-Family Managers in Family Business: A Pitch pp. 799-804

Nikola Rosecka and Ondrej Machek

Impact of Youtube Advertising on Purchase Intention: A Pitch pp. 805-811

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

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

Amel Amiri and Sarra Elleuch Hamza

The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study pp. 252-282

Wajdi Affes

The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context pp. 283-310

Zeineb Feki Cherif, Salma Damak Ayadi and Saoussen Boujelben Ben Hamad

The Simultaneous Determination of Cash Conversion Cycle Components pp. 311-332

Georgios Kolias, Nikolaos Arnis and Kostas Karamanis

Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey? pp. 333-350

Recep Pekdemir, Nimet Duygu Zigindere and Ayca Zeynep Suer

Current Security Threats in The National and International Context pp. 351-378

Cristea Lavinia Mihaela

Implementing Benford’s Law in Continuous Monitoring Applications pp. 379-404

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

Nalan Akdogan, Seval Kardes Selimoglu and Medine Turkcan

Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective pp. 33-64

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

Dusica Stevcevska-Srbinoska, Marina Stojanova, Snezhana Hristova and Jadranka Mrsik

Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study pp. 89-112

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

Maria Vassiljev

The Dynamics of Audit Market and Financial Reporting Under International Financial Reporting Standards: The Case of Romanian Listed Companies pp. 139-157

Marta Tache

New Coordinates of Accounting Academic Education. A Romanian Insight pp. 158-178

Victoria Stanciu, Irina Bogdana Pugna and Mirela Gheorghe

Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch pp. 179-188

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

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

Anup Chowdhury and Nikhil Shil

Learning from Oligopoly Rivalry: Implications for Business Financial Statements pp. 509-558

Mike Onder Kaymaz and Ozgur Kaymaz

Determining Factors of the Quality of Joint Audit: Tunisian Context pp. 559-587

Lassaad Abdelmoula and Habib Affes

Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students pp. 588-613

Cristina Lidia Manea, Elena-Mirela Nichita and Alina Mihaela Irimescu

Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note pp. 614-639

Pall Rikhardsson, Kishore Singh and Peter Best

Digital Mobile Advertising: A Pitching Research Letter pp. 640-646

Haroon Iqbal Maseeh

Volume 18, issue 3, 2019

Comparability of Cash Flow Statements: Evidence from Baltic Countries pp. 307-329

Vaiva Kiaupaite-Grusniene and Lehte Alver

Acculturation and Accounting Standardization Strategies pp. 330-356

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

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

Yaser Saleh Al Frijat and Ibrahim Emair Albawwat

Corporate Climate Change Reporting: Evidence from Bangladesh pp. 399-416

Mofijul Hoq Masum, Nazmul Hassan and Tasnin Jahan

The Accounting Curriculum and The Emergence of Big Data pp. 417-442

Khadija Dewu and Yasser Barghathi

Socioemotional Wealth In Gay-Owned Family Businesses: A Pitch pp. 443-449

Ondrej Machek and Ales Kubicek

Volume 18, issue 2, 2019

Accounting Offshoring: The Role of Emotional Intelligence pp. 145-172

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

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

Costel Istrate

Intangible Assets – Insights from A Literature Review pp. 224-261

Elena-Mirela Nichita

The Profile of IPSAS-Adopters pp. 262-282

Donia Ben Amor and Salma Damak Ayadi

Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study pp. 283-301

Maria-Silvia Sandulescu

Volume 18, issue 1, 2019

Accounting Conservatism, Financial Reporting and Stock Returns pp. 4-24

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

Katarzyna Kolesnik, Sylwia Silska-Gembka and Jerzy Gierusz

The Optimal Allocation of Current Assets Using Mean-Variance Analysis pp. 50-72

Georgios Kolias and Nikolaos Arnis

Does an Improved Type of Reporting Lead to A Better Financial Performance? pp. 73-100

Ioana Sofian (Neacsu)

Facing the Mobile Revolution: A Romanian Insight pp. 101-118

Victoria Stanciu and Mirela Gheorghe

Occurrence of Occupational Fraud in Family Businesses: A Pitch pp. 119-125

Sneha Raut

The Impacts of Minimum Wage On Employers’ Employment Strategies and Employees’ Behaviour in Malaysia’s Hospitality Industry: A Pitch pp. 126-132

Kun Hing Yong

Stakeholder Engagement and Participation in Uganda Oil and Gas Industry: A Pitch pp. 133-140

Patrick Junior

Volume 17, issue 4, 2018

Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations pp. 513-531

Costel Istrate

Exploring The Perspectives of Integrated Reporting for Future Research Opportunities pp. 532-565

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

Halina Waniak-Michalak, Jan Michalak and Edyta Gheribi

Relationship Between Advertising Expenditures and Earnings of The UK Firms pp. 591-604

Maqsood Iqbal Qureshi

IFRS Adoption and Cross Border Investment in Nigeria pp. 605-625

Ini Etete Udofia

The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange pp. 626-640

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

George Marian Aevoae, Roxana Dicu and Daniela Mardiros

Choosing Between Civil Contract and Employment Contract pp. 663-676

Raluca Dimitriu

Determinants of Becoming a Zombie Firm: A Pitch pp. 677-684

Ondrej Machek

Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch pp. 685-692

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

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

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

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

Maria-Silvia Sandulescu and Catalin-Nicolae Albu

Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices pp. 374-405

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

Aisha Saderuddin and Yasser Barghathi

The Threats of Using Computerized Accounting Information Systems in The Banking Industry pp. 440-461

Ernest Amoaful Bansah

Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia pp. 462-483

Irsyadillah Irsyadillah and Alhashmi Aboubaker Lasyoud

Does Demonetization Affect Innovation? A Study of Cash Heavy Businesses in India: A Fantasy Pitch pp. 484-492

Robin Carrick and William Tunny

CEO Connectedness and Expropriation: A Pitch pp. 493-499

Shijun Guo

Market Discipline and Banking Crises in Russia: A Reverse Engineered Pitch pp. 500-508

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

Selena Aureli, Andrea Cardoni, Mara Del Baldo and Rosa Lombardi

Strategic Cost Management, Contingent Factors and Performance in Services pp. 215-233

Odysseas Pavlatos

Determinants and Consequences of Disruptive Innovations: Evidence from The UK Financial Services Sector pp. 234-251

Tasawar Nawaz

A Research Note of Potential Scientific Management Accounting Research Area in CEECs pp. 252-265

Beata Zyznarska-Dworczak

Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework pp. 266-290

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

Asmita Manchha

Behavioral Effects of Nonconscious Mimicry and Social Intentions: A Reverse Engineered Pitch pp. 301-307

Kerstin Klein

Volume 17, issue 1, 2018

How Has IFRS Impacted Financial Reporting for Unlisted Entities? pp. 5-30

Elina Haapamaki

Mergers and Accounting Performance: Some Evidence from Greece during the Economic Crisis pp. 31-45

Michail Pazarskis, George Drogalas and Andreas Koutoupis

Timeliness of Earnings Reported By Romanian Listed Companies pp. 46-68

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

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

Ahmad H. Juma’h and Yazan Alnsour

The Impact of Macroeconomic Variables on the Evolution of the Credit Risk Rate pp. 122-136

Luminita Gabriela Istrate and Bogdan Stefan Ionescu

What Factors Affect the Choice of Accounting as a Career? The Case of Romania pp. 137-152

Cristina-Florina Ticoi and Nadia Albu

Positive and Negative Implications Entailed By Fixed-Term Employment Contracts pp. 153-166

Mihaela-Emilia Marica

Hybrid Venture Capital Fundraising In Emerging Markets: A Pitch pp. 167-177

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

Qingxia (Jenny) Wang