Journal of Accounting and Management Information Systems

2011 - 2021

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 20, issue 3, 2021

Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector pp. 369-401

Darine Dib and Khalil Feghali

The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions pp. 402-424

Sawssen Khlifi and Ghazi Zouari

Banks’ Risk and The Impact of Audit Quality on Income Smoothing pp. 425-453

Konstantinos Vasilakopoulos, Christos Tzovas and Apostolos Ballas

Accounting and Information Systems in Irish Family SME: Professionalisation Effects pp. 454-476

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

Muhammed Kursad Ozlen

IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets pp. 494-515

Sinziana-Maria Rindasu

The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective pp. 516-536

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

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

Lassaad Abdelmoula

Understanding Management Accountants’ Satisfaction: A Conceptual Study pp. 221-263

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

Maria-Silvia Sandulescu

Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive? pp. 290-303

Maqsood Iqbal Qureshi

Determinants Of the Production and Profitability of Audit Services in Tunisia pp. 304-331

Mouna Hamza, Salma Damak and Khaled Hussainey

Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls pp. 332-364

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

Md. Jahidur Rahman and Ruoling Liu

Contextualizing Cost System Design: A Literature Review pp. 28-55

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

Daniela Constantinescu, Chirata Caraiani, Camelia I. Lungu and Pompei Mititean

Perspectives of Romanian Accounting Professionals on Integrated Reporting pp. 76-110

Ioana Sofian (Neacsu)

Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania pp. 111-131

Denis Levanti, Ileana Cosmina Pitulice and Aurelia Stefanescu

The Behavioral Intention to Adopt XBRL In the Accounting Firms: Tunisian Context pp. 132-153

Helmi Hentati, Manel Borchani Maktouf and Neila Boulila Taktak

Do Financial Technology Firms Influence Bank Performance? A Reverse Engineered Pitch pp. 154-160

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

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

Charles H. Cho

Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices pp. 651-681

Jamel Chouaibi and Salim Chouaibi

Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries pp. 682-706

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

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

Michail Pazarskis, Athanasia Karakitsiou, Andreas Koutoupis and Despoina Sidiropoulou

Are Controlled Companies Underperforming? pp. 759-777

Linh Le and Dongfang Nie

Performance Audit in The Vision of Public Sector Management. The Case of Romania pp. 778-798

Aurelia Stefanescu and Cristina-Petrina Trincu-Dragusin

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 3, 2020

Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans pp. 409-443

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

Abdulrahman Aljabr

Environmental, Social, Governance (ESG), And Financial Performance of European Banks pp. 480-501

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

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

The Influence of Emotional Intelligence on Auditor Performance pp. 543-565

Richard G. Brody, Gaurav Gupta and Stephen B. Salter

REA Model, Its Development and Integration as An Enterprise Ontology Framework pp. 566-594

Alexey Nikitkov

Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States pp. 595-621

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

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