Journal of Accounting and Management Information Systems

2011 - 2024

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

Volume 18, issue 4, 2019

The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations pp. 455-485

Olga Golubeva, Michel Duljic and Ripsa Keminen

Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization pp. 486-508

Anup Chowdhury and Nikhil Shil

Learning from Oligopoly Rivalry: Implications for Business Financial Statements pp. 509-558

Mike Onder Kaymaz and Ozgur Kaymaz

Determining Factors of the Quality of Joint Audit: Tunisian Context pp. 559-587

Lassaad Abdelmoula and Habib Affes

Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students pp. 588-613

Cristina Lidia Manea, Mirela Nichita and Alina Mihaela Irimescu

Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note pp. 614-639

Pall Rikhardsson, Kishore Singh and Peter Best

Digital Mobile Advertising: A Pitching Research Letter pp. 640-646

Haroon Iqbal Maseeh

Volume 18, issue 3, 2019

Comparability of Cash Flow Statements: Evidence from Baltic Countries pp. 307-329

Vaiva Kiaupaite-Grusniene and Lehte Alver

Acculturation and Accounting Standardization Strategies pp. 330-356

Rahma Ben Salem, Salma Damak Ayadi and Rahim Kallal

The Determinants of Ownership in M&As: An Analysis of the Stake Purchases in Romanian Acquisitions pp. 357-378

George Marian Aevoae, Roxana Dicu and Daniela Mardiros

Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange pp. 379-398

Yaser Saleh Al Frijat and Ibrahim Emair Albawwat

Corporate Climate Change Reporting: Evidence from Bangladesh pp. 399-416

Mofijul Hoq Masum, Nazmul Hassan and Tasnin Jahan

The Accounting Curriculum and The Emergence of Big Data pp. 417-442

Khadija Dewu and Yasser Barghathi

Socioemotional Wealth In Gay-Owned Family Businesses: A Pitch pp. 443-449

Ondrej Machek and Ales Kubicek

Volume 18, issue 2, 2019

Accounting Offshoring: The Role of Emotional Intelligence pp. 145-172

Gaurav Gupta, Stephen B. Salter and Philip A. Lewis

Cost of Debt and Corporate Information Transparency Under Economic Depression: The Case of Greek Family-Controlled Firms pp. 173-197

Aikaterini Bethani, Constantinos G. Chalevas and Christos A. Tzovas

Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies pp. 198-223

Costel Istrate

Intangible Assets – Insights from A Literature Review pp. 224-261

Mirela Nichita

The Profile of IPSAS-Adopters pp. 262-282

Donia Ben Amor and Salma Damak Ayadi

Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study pp. 283-301

Maria Sandulescu

Volume 18, issue 1, 2019

Accounting Conservatism, Financial Reporting and Stock Returns pp. 4-24

Belle Selene Xia, Elia Liitiainen and Ignace De Beelde

The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals pp. 25-49

Katarzyna Kolesnik, Sylwia Silska-Gembka and Jerzy Gierusz

The Optimal Allocation of Current Assets Using Mean-Variance Analysis pp. 50-72

Georgios Kolias and Nikolaos Arnis

Does an Improved Type of Reporting Lead to A Better Financial Performance? pp. 73-100

Ioana Sofian (Neacsu)

Facing the Mobile Revolution: A Romanian Insight pp. 101-118

Victoria Stanciu and Mirela Gheorghe

Occurrence of Occupational Fraud in Family Businesses: A Pitch pp. 119-125

Sneha Raut

The Impacts of Minimum Wage On Employers’ Employment Strategies and Employees’ Behaviour in Malaysia’s Hospitality Industry: A Pitch pp. 126-132

Kun Hing Yong

Stakeholder Engagement and Participation in Uganda Oil and Gas Industry: A Pitch pp. 133-140

Patrick Junior