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Journal of Accounting and Management Information Systems

2011 - 2022

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 21, issue 4, 2022

Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model pp. 475-500 Downloads
Ahmad Faisal Hayek, Nora Azima Noordin and Khaled Hussainey
Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry pp. 501-523 Downloads
Ana-Maria Bratu
The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management pp. 524-545 Downloads
Sawssen Khlifi and Ghazi Zouari
Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization pp. 546-574 Downloads
Michalis Bekiaris and Antonia Markogiannopoulou
Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon pp. 575-603 Downloads
Khalil Feghali, Reine Najem and Beverly Dawn Metcalfe
The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country pp. 604-630 Downloads
Souha Ben Gamra, Fadhila Hamza and Hela Borgi
Pitching Research for Research-Enabled Students: Reflections on My Experience as A “Test Pilot†Of the Inspir2es “Internship†Initiative pp. 631-654 Downloads
Yitong Li
How Can the Pitching Research Framework Assist in Summarizing and Presenting Research Ideas? A Research Pitching Competition Story pp. 655-665 Downloads
Vu Nguyen Manh Hoai

Volume 21, issue 3, 2022

Do Key Audit Matters Signal Corporate Bankruptcy? pp. 315-334 Downloads
Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah
Applying, Updating and Comparing Bankruptcy Forecasting Models. The Case of Greece pp. 335-354 Downloads
Nikolaos Daskalakis, Nikolaos Aggelakis and John Filos
Can Financial Strength Indicators Form A Profitable Investment Strategy? The Case Of F-Score in Europe pp. 355-372 Downloads
Andreas G. Koutoupis, Christos G. Kampouris and Athanasia V. Sakellaridou
Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US pp. 373-396 Downloads
Anis Ben Amar and Islem Turki
The Relationship Between Politics, Legal System and Financial Reporting on Fraud pp. 397-430 Downloads
Kishore Singh, Pran Boolaky and Kamil Omoteso
Mandatory Extraction Payment Disclosures and Tax Haven Use: Evidence from United Kingdom pp. 431-451 Downloads
Sameh Kobbi-Fakhfakh and Fatma Driss
Security Breaches and Modifications on Cybersecurity Disclosures pp. 452-470 Downloads
Jacob Peng and Chang-Wei Li

Volume 21, issue 2, 2022

IFRS Meets the Realities of a Post-Communist Balkan State pp. 141-173 Downloads
David Alexander, Jonida Carungu and Stefania Vignini
Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic pp. 174-199 Downloads
Mohamed Saeudy, Ali Meftah Gerged and Khaldoon Albitar
Earnings Management During Financial Crisis: The Case of Greece pp. 200-219 Downloads
Afroditi Ntokozi, Christos A. Tzovas and Constantinos G. Chalevas
XBRL Technology Adoption and Consequences: A Synthesis of Theories and Suggestions of Future Research pp. 220-235 Downloads
Hela Borgi
Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence pp. 236-269 Downloads
Khalil Feghali, Joelle Matta and Samir Moussa
Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis pp. 270-288 Downloads
Atanasko Atanasovski and Todor Tocev
The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand pp. 289-309 Downloads
Revy Karina and Yanuar Nanok Soenarno

Volume 21, issue 1, 2022

Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors pp. 5-24 Downloads
Anis Ben Amar and Nourhen Sayadi
The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies pp. 25-50 Downloads
Karim Charaf, Ahmed Fath-Allah Rahmouni and Mohamed Sabar
Exploring the Relationship Between Board Characteristics and Environmental Disclosure: Empirical Evidence for European Firms pp. 51-76 Downloads
Jamel Chouaibi, Emna Miladi and Nizar Elouni
The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia pp. 77-91 Downloads
Assawer Elaoud and Anis Jarboui
Risk Identification, Assessment and Management in The Greek Public Hospitals: The Contribution of The Board of Directors and Internal Audit pp. 92-112 Downloads
Andreas G. Koutoupis, Paraskevi N. Koufopoulou, Dimitrios I. Antonoglou and Athanassios Vozikis
Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence pp. 113-135 Downloads
Imen Fakhfakh and Anis Jarboui

Volume 20, issue 4, 2021

External Pressures on Accounting Study Programs: An Institutional Approach of Stakeholder Expectations pp. 543-584 Downloads
Cristina Circa, Alina Almasan and Adina Popa
Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance? pp. 585-606 Downloads
Elena-Mirela Nichita, Elena Nechita, Cristina-Lidia Manea, Alina Mihaela Irimescu and Diana Manea
Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology pp. 607-645 Downloads
Khalid Al-Adeem
Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note pp. 646-669 Downloads
Kishore Singh, Amlan Haque, Sabi Kaphle and Janice Joowon Ban
The Effects of Funding on Student Performance: Findings from PISA 2018 pp. 670-696 Downloads
Gabriella Szekeres (Vancza), Alina Caldararu and Mihai Paunica

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 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
Page updated 2023-06-07