Journal of Accounting and Management Information Systems

2011 - 2025

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 24, issue 1, 2025

The Effect Of Audit Market Deregulation On Audit Competition And Quality pp. 5-25

Marios Fasoulas and Evangelos Chytis

ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis pp. 26-64

Emil Adrian Bancu, Miruna Iuliana Cunea and DragoÈ™ Marian Dragomir

Financial Accounting Processes Automation: Guidelines For Implementation pp. 65-95

Pedro Henrique Diehl Cabral, Ariel Behr, Carla Bonato Marcolin and Giovana Sordi Schiavi

Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training pp. 96-137

Michalis Bekiaris, Thekla Paraponti and Foteini Spanou

The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic? pp. 138-172

Raluca Andreea Achima and Camelia Iuliana Lungu

Does Gender Diversity Moderate the Relationship Between Corporate Social Responsibility and Financial Distress in European Firms? pp. 173-202

Maali Kachouri and Yosra bida Youssef

Volume 23, issue 4, 2024

Determinants of Audit Report Delay: Further Evidence from Saudi Arabia pp. 668-694

Abdullah Alhadadi

Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets pp. 695-717

Kwaku Kyei Gyamerah, Sylvia Agyeman Addai and Abass Sagoe

Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria pp. 718-739

Abdelaziz Boumakhlouf and Mahmoud Kebieche

State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era pp. 740-792

Akhilesh Chandra and Charles F. Malone

Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation pp. 793-825

Denis Adrian Levanti, Aurelia Stefanescu and Ileana Cosmina Pitulice

Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status pp. 826-869

Alexey Litvinenko

Volume 23, issue 3, 2024

Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders" pp. 474-482

Feten Arfaoui-Masmoudi and Sourour Hazami-Ammar

International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience pp. 483-506

Fatma Ben Slama

Evaluating the Effects of ESG Reporting on Earnings Management in An Emerging Economy pp. 507-530

Sana Masmoudi

IPSAS Adoption in African Countries: Talking or Walking the Talk pp. 530-550

Amel Chatti, Salma Dammak Ayadi and Maher Jeriji

The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset pp. 551-570

Abir Dhaouadi, Anis Khedhaouria and Neila Boulila

Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia pp. 570-595

Hejer Khaldi and Feten Hamama

Professional Skepticism And Auditors' Judgments: Evidence from Tunisia pp. 596-615

Hager Ennar and Salma Damak-Ayadi

Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union pp. 616-642

Catalin Mos

The Effect of The Characteristics of The Internal Governance Mechanisms on The Growth Opportunities: The Tunisian Evidence pp. 643-663

Raida Chakroun

Volume 23, issue 2, 2024

Big Four Rhetorical Strategies: Carillion's Collapse pp. 295-316

Fadi Alkaraan, Mohammad Albahloul, Tony Abdoush, Mahmoud Elmarzouky and Nadia Gulko

Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms pp. 317-338

Sameh Kobbi-Fakhfakh and Nesrine Belguith

The Connectivity of Internal Audit and Risk Management Research pp. 339-364

Natalia Maria Greapca and Camelia Iuliana Lungu

Eco-Efficiency Measures in The Leather Industry. An Educational Case pp. 365-380

Gabriel Jinga, Madalina Dumitru, Elena-Mariana Glavan and Gabriel Radu

Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play? pp. 381-411

Fatma Bougacha and Mouna Guedrib

Mapping the Research on Corporate Governance in Sensitive Industries pp. 412-445

Andreea Madalina Bojan, Camelia Iuliana Lungu and Chirata Caraiani

Accountants' Competencies for Sustainability Reporting: An Exploratory Study pp. 446-460

Maria-Silvia Fota, Nicoleta-Elena Cristea, Alexandru Ureche and Nadia Albu

The Impacts of Heatwaves on Antimicrobial Resistance and Public Health: A Pitch pp. 461-469

Yen Nee Teo and Elizabeth Yong

Volume 23, issue 1, 2024

Accounting and Taxation in Romania: From Connection to Disconnection? pp. 5-28

Costel Istrate

Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index pp. 29-49

Olfa Ben Salah

Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies pp. 50-75

Georgiana Burlacu and Ioan-Bogdan Robu

CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis pp. 76-106

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

Dhouha Bouaziz

The Role of IPSAS Application in Meeting Voters Yearnings pp. 134-161

Shakirat Adepeju Babatunde

Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU pp. 162-188

Christianna Chimonaki, Stelios Papadakis and Christos Lemonakis

IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria pp. 189-214

Japhet Imhanzenobe, Olusegun Vincent and Olalekan Aworinde

Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria pp. 215-236

Rachael Modupe Gbadamosi and Ezekiel Alade

Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry pp. 237-260

Bojan Malchev, Atanasko Atanasovski and Marina Trpeska

The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis pp. 261-290

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

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

NingShan Hao, Voicu D. Dragomir and Oana Marina Radu

Unlocking Technological Capabilities to Boost the Performance of Accounting Firms pp. 631-656

Helmi Hentati and Neila Boulila Taktak

Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services pp. 657-692

Adrian Isip

Information Technology Capability and Firm Performance: A Longitudinal Study pp. 693-722

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

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

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

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

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

Olfa Ben Salah and Anis Jarboui

History of Classified Balance Sheets in Turkey By 1982 pp. 428-463

Recep Pekdemir, Mehmet Kocakulah, Ummuhan Aslan and Melis Ercan

Risk-Taking in The Banking Sector: Do Cultural Differences Matter? pp. 464-489

Somya M. Eljilany, Ibrahim R. Hegazy and Ahmed F. Elbayoumi

Corporate Financial Reporting and Taxes: How Important Is Prior Performance? pp. 490-517

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

Alexey Litvinenko

Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries pp. 554-568

Azzouz Elhamma

Research and development capitalization, fair value, and earnings management: A study of French listed companies pp. 569-586

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

Selma Belhouchet and Anis Ben Amar

The Perception of Audit Quality Among Financial Statements Users, Preparers and Auditors, In Tunisia pp. 202-224

Mouna Hamza and Damak-Ayadi

Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy pp. 225-259

Marwa Moalla Jamoussi and Anis Jarboui

Rethinking the Paradigmatic Frameworks of Performance Measurement Systems in The Light of Recurring Globalized Crises pp. 259-276

Sonia Snadli, Wafa Khlif and Lotfi Karoui

Determinants of The Choice of Permanent Options: The Case of European Groups pp. 277-296

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

Costel Istrate

Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective pp. 320-345

Elena Turuianu (Nechita)

The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model pp. 346-371

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

Ahmed Sallemi, Feten Arfaoui and Salma Damak Ayadi

The Relevance of Bibliometric Indicators and Academic Criteria in Economics pp. 22-41

Madalina Dumitru

Liquidity and Profitability: Not A "One Size Fits All" Proposition! pp. 42-58

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

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

Udani Weerasekara and Tharusha Gooneratne

Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis pp. 111-129

Andreia Manea and Nadia Albu

Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector pp. 130-146

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

Alexey Litvinenko and Jaan Alver

A Community Needs Assessment Model on Heatwave-Related Health Risks in The Elderly: A Pitch pp. 173-180

Kun Hing Yong and Cordia Chu