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Journal of Accounting and Management Information Systems

2011 - 2024

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 23, issue 1, 2024

Accounting and Taxation in Romania: From Connection to Disconnection? pp. 5-28 Downloads
Costel Istrate
Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index pp. 29-49 Downloads
Olfa Ben Salah
Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies pp. 50-75 Downloads
Georgiana Burlacu and Ioan-Bogdan Robu
CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis pp. 76-106 Downloads
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 Downloads
Dhouha Bouaziz
The Role of IPSAS Application in Meeting Voters Yearnings pp. 134-161 Downloads
Shakirat Adepeju Babatunde
Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU pp. 162-188 Downloads
Christianna Chimonaki, Stelios Papadakis and Christos Lemonakis
IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria pp. 189-214 Downloads
Japhet Imhanzenobe, Olusegun Vincent and Olalekan Aworinde
Auditors’ Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria pp. 215-236 Downloads
Rachael Modupe Gbadamosi and Ezekiel Alade
Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry pp. 237-260 Downloads
Bojan Malchev, Atanasko Atanasovski and Marina Trpeska
The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis pp. 261-290 Downloads
Iuliana-Madalina Petrica (Papuc), Chirata Caraiani, Camelia Iuliana Lungu and Liana-Elena Anica-Popa

Volume 22, issue 4, 2023

The Impact of Internet Finance on Bank Profitability. Evidence from The Chinese Commercial Banks pp. 591-608 Downloads
Apostolos Dasilas and Goran Karanovic
Effects on Corporate Stakeholders and Limitations of The Implementation of The Non-Financial Reporting Directive (2014/95/EU) pp. 609-630 Downloads
NingShan Hao, Voicu D. Dragomir and Oana Marina Radu
Unlocking Technological Capabilities to Boost the Performance of Accounting Firms pp. 631-656 Downloads
Helmi Hentati and Neila Boulila Taktak
Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services pp. 657-692 Downloads
Adrian Isip
Information Technology Capability and Firm Performance: A Longitudinal Study pp. 693-722 Downloads
Daesung Ha
Effects of Non-Financial Performance Management and Risk Disclosures on Not-For-Profit Financial Vulnerability: Evidence from The Australian Aged Care Not-For-Profit Sector pp. 723-745 Downloads
Deshani C. Hettiarachchi
A reverse-engineered pitch on defensive versus evidence-based medical technology: Liability risk and electronic fetal monitoring in low-risk births pp. 746-754 Downloads
Elizabeth Yong and Kun Hing Yong
A Reverse-Engineered Pitch on The Scorching Truth: Investigating the Impact of Heatwaves on Selangor’s Elderly Hospitalizations pp. 755-762 Downloads
Yen Nee Teo and Kun Hing Yong

Volume 22, issue 3, 2023

The Impact of IFRS 16 On the Financials of The Greek Listed Companies pp. 375-407 Downloads
Gerasimos Rompotis and Dimitris Balios
Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case pp. 408-427 Downloads
Olfa Ben Salah and Anis Jarboui
History of Classified Balance Sheets in Turkey By 1982 pp. 428-463 Downloads
Recep Pekdemir, Mehmet Kocakulah, Ummuhan Aslan and Melis Ercan
Risk-Taking in The Banking Sector: Do Cultural Differences Matter? pp. 464-489 Downloads
Somya M. Eljilany, Ibrahim R. Hegazy and Ahmed F. Elbayoumi
Corporate Financial Reporting and Taxes: How Important Is Prior Performance? pp. 490-517 Downloads
Lukas Timbate and Dereje Asrat
A Comparative Analysis of Altman's Z-Score and T. Jury's Cash-Based Credit Risk Models with The Application to The Production Company and The Data for The Years 2016-2022 pp. 518-553 Downloads
Alexey Litvinenko
Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries pp. 554-568 Downloads
Azzouz Elhamma
Research and development capitalization, fair value, and earnings management: A study of French listed companies pp. 569-586 Downloads
Yosr Hrichi and Feten Arfaoui

Volume 22, issue 2, 2023

Stock Market Performance, COVID-19 Related Government Measures, And Immunization: Evidence from The G7 pp. 185-201 Downloads
Selma Belhouchet and Anis Ben Amar
The Perception of Audit Quality Among Financial Statements Users, Preparers and Auditors, In Tunisia pp. 202-224 Downloads
Mouna Hamza and Damak-Ayadi
Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy pp. 225-259 Downloads
Marwa Moalla Jamoussi and Anis Jarboui
Rethinking the Paradigmatic Frameworks of Performance Measurement Systems in The Light of Recurring Globalized Crises pp. 259-276 Downloads
Sonia Snadli, Wafa Khlif and Lotfi Karoui
Determinants of The Choice of Permanent Options: The Case of European Groups pp. 277-296 Downloads
Hend Guermazi and Salma Damak-Ayadi
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange pp. 297-319 Downloads
Costel Istrate
Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective pp. 320-345 Downloads
Elena Turuianu (Nechita)
The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model pp. 346-371 Downloads
Ashutosh Deshmukh and Maximilian Holzmeier

Volume 22, issue 1, 2023

The Impact of Task Interruptions on Audit Quality: Experimental Design in The Tunisian Audit Context pp. 5-21 Downloads
Ahmed Sallemi, Feten Arfaoui and Salma Damak Ayadi
The Relevance of Bibliometric Indicators and Academic Criteria in Economics pp. 22-41 Downloads
Madalina Dumitru
Liquidity and Profitability: Not A "One Size Fits All" Proposition! pp. 42-58 Downloads
Xin Tan and Sorin Tuluca
Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka pp. 59-85 Downloads
Dulshan Karunarathna and Samitha Rajapaksha
Enterprise Resource Planning (ERP) System Implementation in A Manufacturing Firm: Rationales, Benefits, Challenges and Management Accounting Ramifications pp. 86-110 Downloads
Udani Weerasekara and Tharusha Gooneratne
Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis pp. 111-129 Downloads
Andreia Manea and Nadia Albu
Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector pp. 130-146 Downloads
Pompei Mititean
Cash-Based Credit Risk Model Based on Timothy Jury’s Template: Review and Modification with Application to Manufacturing Company (2016-2022) pp. 147-172 Downloads
Alexey Litvinenko and Jaan Alver
A Community Needs Assessment Model on Heatwave-Related Health Risks in The Elderly: A Pitch pp. 173-180 Downloads
Kun Hing Yong and Cordia Chu

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
Page updated 2024-05-17