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 17, issue 4, 2018

Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations pp. 513-531

Costel Istrate

Exploring The Perspectives of Integrated Reporting for Future Research Opportunities pp. 532-565

Chirata Caraiani, Camelia Lungu, Alina Bratu and Cornelia Dascalu

Financial Performance of Loan and Guarantee Funds in Poland. How Business Elements Influence It? pp. 566-590

Halina Waniak-Michalak, Jan Michalak and Edyta Gheribi

Relationship Between Advertising Expenditures and Earnings of The UK Firms pp. 591-604

Maqsood Iqbal Qureshi

IFRS Adoption and Cross Border Investment in Nigeria pp. 605-625

Ini Etete Udofia

The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange pp. 626-640

Aurelia Stefanescu, Ileana Cosmina Pitulice and Viorica Georgiana Minzu

How Do the Foreign Direct Investments Flow? The Case of the Cross-Border M&As in The European Union pp. 641-662

George Marian Aevoae, Roxana Dicu and Daniela Mardiros

Choosing Between Civil Contract and Employment Contract pp. 663-676

Raluca Dimitriu

Determinants of Becoming a Zombie Firm: A Pitch pp. 677-684

Ondrej Machek

Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch pp. 685-692

Milind Tiwari

‘A Journey from The Vague to The Precise’: Using Faff’s (2015) Pitching Research Framework for Conveying Our Research Ideas with A Professional Flair pp. 693-703

Ritu Mohan

Volume 17, issue 3, 2018

The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context pp. 313-329

Chaima Kooli, Raoudha Trabelsi and Fethi Tlili

The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana pp. 330-352

Alhassan Musah, Fred Kwasi Anokye and Erasmus Dodzi Gakpetor

Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study pp. 353-373

Maria Sandulescu and Catalin-Nicolae Albu

Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices pp. 374-405

Walid Khoufi and Dhouha Khrifech

The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective pp. 406-439

Aisha Saderuddin and Yasser Barghathi

The Threats of Using Computerized Accounting Information Systems in The Banking Industry pp. 440-461

Ernest Amoaful Bansah

Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia pp. 462-483

Irsyadillah Irsyadillah and Alhashmi Aboubaker Lasyoud

Does Demonetization Affect Innovation? A Study of Cash Heavy Businesses in India: A Fantasy Pitch pp. 484-492

Robin Carrick and William Tunny

CEO Connectedness and Expropriation: A Pitch pp. 493-499

Shijun Guo

Market Discipline and Banking Crises in Russia: A Reverse Engineered Pitch pp. 500-508

Nurhastuty Wardhani

Volume 17, issue 2, 2018

The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study pp. 191-215

Selena Aureli, Andrea Cardoni, Mara Del Baldo and Rosa Lombardi

Strategic Cost Management, Contingent Factors and Performance in Services pp. 215-233

Odysseas Pavlatos

Determinants and Consequences of Disruptive Innovations: Evidence from The UK Financial Services Sector pp. 234-251

Tasawar Nawaz

A Research Note of Potential Scientific Management Accounting Research Area in CEECs pp. 252-265

Beata Zyznarska-Dworczak

Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework pp. 266-290

Robert Faff, Xuefeng Shao, Faisal Alqahtani, Muhammad Atif, Anna Białek-Jaworska, Angel Chen, Geeta Duppati, Marisol Escobar, Marinela Finta, Anne Jeny, Ya Li, Marcio Machado, Takahiro Nishi, Bao Nguyen, Jae-Eun Noh, Jurij-Andrei Reichenecker, Hideaki Sakawa, Eleftheria Vaportzis, Luluk Widyawati, Singgih Wijayana, Chinthake Wijesooriya, George Ye and Clara Zhou

Reflections on Pitching Research: Do It Your Own Way pp. 291-300

Asmita Manchha

Behavioral Effects of Nonconscious Mimicry and Social Intentions: A Reverse Engineered Pitch pp. 301-307

Kerstin Klein

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

Using Social Media Analytics: The Effect of President Trump’s Tweets On Companies’ Performance pp. 100-121

Ahmad H. Juma’h and Yazan Alnsour

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

Ondřej Dvouletý

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 Klimczak

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

Anna Białek-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