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 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

Volume 15, issue 4, 2016

Goodwill Impairment Test Disclosures under Uncertainty pp. 639-660

Karol Klimczak, Marta Dynel and Anna Pikos

Group Accounting: The Effect of IFRS Adoption. The Case of Greece pp. 661-682

Ioannis Samaras and Stergios Athianos

A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports pp. 683-709

Anna Białek-Jaworska

Effects of Turkish Accounting Standards Application on Independent Audit Procedures pp. 710-731

Fatih Coskun Ertas and Atila Karkacier

Profiles. The Way MA Students Perceive Professional Accountants and Managers pp. 732-756

Victoria Bogdan, Tomina Saveanu, Olimpia Iuliana Ban and Dorina Nicoleta Popa

The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece pp. 757-784

Ioannis Diavastis, Evgenia Anagnostopoulou, Georgios Drogalas and Theofanis Karagiorgos

Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange pp. 785-809

Liliana Feleaga and Ioana Neacsu

A Reversed Engineered Pitch Based On Rietveld (2016), “Creating Value through the Freemium Business Model: A Consumer Perspective” pp. 810-818

Bogdan Alexandru Ratiu

Corporate Governance and Leverage in Australia: A Pitch pp. 819-825

Nadarajah Sivathaasan

Investigating Chef-Leader Behaviour Impacts on Subordinate Work Team Identification: A Pitch pp. 826-834

Matthew L. Brenner

Volume 15, issue 3, 2016

CSR Disclosure Practice in France: A Habermasian Perspective pp. 447-473

Muhammad Atif and Karim Charaf

Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies pp. 474-497

Costel Istrate

Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market pp. 498-521

Marilena Mironiuc and Maria Huian

The Effectiveness of Internal Audit in Jamaican Commercial Banks pp. 522-541

Delroy Chevers, Devon Lawrence, Arlene Laidlaw and Dane Nicholson

An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach pp. 542-564

Cristina Alexandrina Stefanescu, Tudor Oprisor and Mara Andreea Sintejudeanu

The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks pp. 565-587

Oyerogba Ezekiel Oluwagbemiga, Ogungbade Oluyinka Isaiah and Idode Patrick Esiemogie

Big Data: Are Accounting Educators Ready? pp. 588-604

Pandula Gamage

CEO Compensation and Firm’s Cash Holding: A Pitch pp. 605-611

Muhammad Atif

Conceptualizing Schwartz Values in University Preference Decisions: A Pitch pp. 612-617

Asma A. Qureshi

A Study of Industry Cost of Equity in Australia Using the Fama and French 5 Factor Model and the Capital Asset Pricing Model (CAPM): A Pitch pp. 618-623

Will Mackay and Tariq Haque

Corporate Governance and Stock Liquidity in Australia: A Pitch pp. 624-631

Searat Ali

Volume 15, issue 2, 2016

Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe pp. 193-205

Catalin Nicolae Albu, Cagnur Balsari and Joanna Krasodomska

CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives pp. 206-254

Joanna Dyczkowska, Joanna Krasodomska and Jan Michalak

Corporate Social Responsibility and Accounting in Poland: A Literature Review pp. 255-303

Halina Waniak-Michalak, Malgorzata Macuda and Joanna Krasodomska

The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania pp. 304-340

Raluca Gina Guse, Alina Almasan, Cristina Circa and Madalina Dumitru

Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective pp. 341-371

Camelia Lungu, Chirata Caraiani, Cornelia Dascalu, Dan Turcu and Mihaela Turturea

Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples pp. 372-400

Gonenc Demir, Melissa N. Cagle and A. Fatih Dalkilic

Corporate Social Responsibility Research in Accounting: Evidence from Turkey pp. 401-419

Ummuhan Aslan and Secil Sigali

To Find a Standard Format That Measures the Activities of a Micro, Small or Medium Business Entity. A Pitch pp. 420-427

Peter Ellis

Investor Sentiment, Executive Compensation, and Investment – Some International Evidence: A Pitch pp. 428-433

Dewan Mostafizur Rahman

The Role of Corporate Versus Product Brand Dominance in Brand Portfolio Overlap: A Pitch pp. 434-439

Ann Wallin and Amanda Spry

Volume 15, issue 1, 2016

IFRS Implementation in Turkey: Benefits and Challenges pp. 5-26

Oguzhan Bahadir, Volkan Demir and Asli Gul Oncel

Towards an Investigation of Credit Risk Determinants in Eurozone Countries pp. 27-57

Vasiliki Makri

Is The Higher Value of Green Buildings Reflected In Current Valuation Practices? pp. 58-71

Costin Ciora, Gunther Maier and Ion Anghel

The New Key Drivers to Improve the Open Government Performances: Some Empirical Evidences from Italy pp. 72-89

Massimo Pollifroni, Gheorghe Militaru and Adrian Ioana

Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange pp. 90-111

Mihaela Turturea

Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study pp. 112-130

Victoria Stanciu and Andrei Tinca

The Role of Accounting Internships in Preparing Students’ Transition from School to Active Life pp. 131-153

Nadia Albu, Daniela Calu and Gina Raluca Guse

Study of the Contagion Mechanism for Opening Risk of Emerging Equity Markets in BRICS Countries: A Pitch pp. 154-159

Rui Xue

Converting Planetary Boundaries into Action, a New Approach to Meeting Global Greenhouse Gas Targets: A Pitch pp. 160-167

Saphira Rekker

Private Firms’ Adaptation to Climate Change within the Context of Developing Countries: A Pitch pp. 168-177

Syed Khuram Shahzad

Pairs Trading and Market Efficiency Using an Adaptive Market Hypothesis Framework: A Pitch pp. 178-185

Hossein Rad