Journal of Accounting and Management Information Systems

2011 - 2018

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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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

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

Volume 16, issue 4, 2017

The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection pp. 434-454

George Drogalas, Michail Pazarskis, Evgenia Anagnostopoulou and Angeliki Papachristou

The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks pp. 455-471

Marina Trpeska, Atanasko Atanasovski and Zorica Bozinovska Lazarevska

Conflicts of Interest in Business: A Review of the Concept pp. 472-489

Voicu D. Dragomir

The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions pp. 490-521

Justyna Fijalkowska, Beata Zyznarska-Dworczak and Przemyslaw Garsztka

An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks pp. 522-533

Lukasz Matuszak and Ewa Rozanska

A European Map Regarding the Strictness of the Transfer Pricing Regulations pp. 534-559

Ioana Ignat and Liliana Feleaga

Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey pp. 560-580

Huseyin Temiz and Omer Faruk Gulec

Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession pp. 581-609

Sinziana-Maria Rindasu

Exploring Cybercrime – Realities and Challenges pp. 610-632

Victoria Stanciu and Andrei Tinca

Gender Impact of Chasing Dirty Money Policies: A Fantasy Pitch pp. 633-640

Bao Hoang Nguyen and Jia Chen

New Money: Are We Ready to Take on the Impacts of A Cashless Society? A Fantasy Pitch pp. 641-647

Matthew Khong and Marisol Escobar

The Investment Strategies of Sovereign Wealth Funds: A Reverse Engineered Pitch pp. 648-656

Stanislav Martinek

Volume 16, issue 3, 2017

Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey pp. 219-239

Omer Faruk Gulec

The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process: A Multilevel Network Approach pp. 240-267

Slobodan Kacanski

The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria pp. 268-296

Ezekiel Oluwagbemiga Oyerogba, Muyiwa Ezekiel Alade, Patrick Esiemogie Idode and Isaiah Ogungbade Oluyinka

Independent Auditing Effect on Investment Decisions of Institutional Investors pp. 297-319

Atila Karkacier and Fatih Coskun Ertas

An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment pp. 320-343

Victoria Bogdan, Ioana Teodora MeSter, Dana Gherai and Carmen Mihaela Scorte

Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks pp. 344-368

Yasser Barghathi

An Exploration of the Accounting Profession – The Stream of Mobile Devices pp. 369-385

Victoria Stanciu and Mirela Gheorghe

Unsettling Trends in Collective Bargaining Today pp. 389-405

Raluca Dimitriu

Impact of behavioral factors towards the adoption of mobile learning among higher education students in public and private universities: A pitch pp. 406-412

Haroon Iqbal and Hafiz Ahmad Ashraf

How Did They Make It? An Examination of Online Personal Branding: A Pitch pp. 413-420

Charlane Wong

Determinants of Nordic Entrepreneurship: A Reverse Engineered Pitch pp. 420-426

Ondrej Dvoulety

Volume 16, issue 2, 2017

Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe pp. 221-228

Catalin Nicolae Albu and Karol Marek Klimczak

Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice? pp. 229-267

Anna Bialek-Jaworska

Accounting by SMEs – Evidence from Slovenia pp. 268-290

Mateja Jerman

The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study pp. 291-312

Dan Dacian Cuzdriorean

Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants pp. 313-339

Merve Kilic and Ali Uyar

Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing? pp. 340-359

Halina Waniak-Michalak

Fantasy Pitching pp. 360-379

Robert Faff, Searat Ali, Muhammad Atif, Matt Brenner, Hasibul Chowdhury, Leelyn Crudas, Alison Joubet, Ihtisham Malik, Lin Mi, Vinu Nagar, Tim Pullen, Manuel Siegrist, Steve Smythe, Jeff Stephenson, Beile Zhang and Kun Zhang

Developing a Research Agenda through Pitching pp. 380-395

Victor Maxwell

Volume 16, issue 1, 2017

Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey pp. 5-29

Ilhan Dalci and Hasan Ozyapici

The Legitimacy of the International Integrated Reporting Council pp. 30-58

Madalina Dumitru and Raluca Gina Guse

The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts pp. 59-88

Ahmed Saleh and Clare Roberts

What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking pp. 89-106

Eleftherios Aggelopoulos

From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis pp. 107-131

Paul Diaconu

Offshoring Accounting Services: New Opportunities for Developing Countries pp. 132-146

Jadranka Mrsik and Ninko Kostovski

Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight pp. 147-163

Victoria Stanciu and Andrei Tinca

Online Banking Acceptance: The Influence of Perceived System Security on Perceived System Quality pp. 164-178

Muhammed Kursad Ozlen and Irfan Djedovic

Accountants and the Cloud – Involving the Professionals pp. 179-198

Dragos Mangiuc

An Examination of Customer Loyalty and Customer Participation in the Service Recovery Process in the Pakistani Hotel Industry: A Pitch pp. 199-202

Hafiz Ahmad Ashraf and Nauman Manzoor

“Reverse Engineering” The Pitching Research Template: A Simple Tool to Help Understand the Academic Literature pp. 203-210

Imam Salehudin