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

Ahmad Faisal Hayek, Nora Azima Noordin and Khaled Hussainey

Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry pp. 501-523

Ana-Maria Bratu

The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management pp. 524-545

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

Michalis Bekiaris and Antonia Markogiannopoulou

Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon pp. 575-603

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

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

Yitong Li

How Can the Pitching Research Framework Assist in Summarizing and Presenting Research Ideas? A Research Pitching Competition Story pp. 655-665

Vu Nguyen Manh Hoai

Volume 21, issue 3, 2022

Do Key Audit Matters Signal Corporate Bankruptcy? pp. 315-334

Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah

Applying, Updating and Comparing Bankruptcy Forecasting Models. The Case of Greece pp. 335-354

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

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

Anis Ben Amar and Islem Turki

The Relationship Between Politics, Legal System and Financial Reporting on Fraud pp. 397-430

Kishore Singh, Pran Boolaky and Kamil Omoteso

Mandatory Extraction Payment Disclosures and Tax Haven Use: Evidence from United Kingdom pp. 431-451

Sameh Kobbi-Fakhfakh and Fatma Driss

Security Breaches and Modifications on Cybersecurity Disclosures pp. 452-470

Jacob Peng and Chang-Wei Li

Volume 21, issue 2, 2022

IFRS Meets the Realities of a Post-Communist Balkan State pp. 141-173

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

Mohamed Saeudy, Ali Meftah Gerged and Khaldoon Albitar

Earnings Management During Financial Crisis: The Case of Greece pp. 200-219

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

Hela Borgi

Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence pp. 236-269

Khalil Feghali, Joelle Matta and Samir Moussa

Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis pp. 270-288

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

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

Anis Ben Amar and Nourhen Sayadi

The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies pp. 25-50

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

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

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

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

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

Cristina Circa, Alina Almasan and Adina Popa

Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance? pp. 585-606

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

Khalid Al-Adeem

Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note pp. 646-669

Kishore Singh, Amlan Haque, Sabi Kaphle and Janice Joowon Ban

The Effects of Funding on Student Performance: Findings from PISA 2018 pp. 670-696

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

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 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