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 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

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