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 13, issue 4, 2014

Alpha pp. 607-622

Robert Faff

The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies pp. 623-642

Ioan Robu, Mihaela-Alina Robu, Marilena Mironiuc and Florentina Balu

“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique pp. 643-664

Diana MATICA (Balaciu), Victoria Bogdan, Liliana Feleaga and Adela-Laura Popa

Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters pp. 665-685

Karim Charaf and Ahmed Fath-Allah Rahmouni

Audit Pricing, Start-Up Cost and Opinion Shopping pp. 686-718

Oladipupo Muhrtala Tijani, Ahmad Bukola Uthman, Zayyad Abdul-Baki and Lukman Adebayo Oke

Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model pp. 719-738

Maria Ionela Damian, Sorana Mihaela Manoiu, Carmen Giorgiana Bonaci and Jiri Strouhal

A Critical Look on the Student’s Internet Use – An Empirical Study pp. 739-754

Victoria Stanciu and Andrei Tinca

Contractual Balance in the Context of the Post-Economic Crisis and the New Romanian Civil Code pp. 755-773

Bazil Oglinda

An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes pp. 774-799

Maria Madalina Buculescu (Costica) and Bogdan Nicolae Velicescu

An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics pp. 800-819

Andrei Razvan Crisan and Melinda Timea Fulop

Volume 13, issue 3, 2014

Determinants of the extent of Asia-Pacific banks’ derivative activities pp. 430-448

Hue Hwa Au Yong, Robert Faff and Keryn Chalmers

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey pp. 449-465

Yigit Bora Senyigi

Impact of IFRS on the accounting numbers of Romanian listed companies pp. 466-491

Costel Istrate

Preparedness for and perception of IFRS for SMEs: evidence from Turkey pp. 492-519

Merve Kilic, Ali Uyar and Basak Ataman

The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan pp. 520-536

Khaled E. Abu Risheh and Mo'taz Amin Al-Saeed

The current status of management accounting in Romania: the accountants' perception pp. 537-558

Corina Grosu, Alina Almasan and Cristina Circa

Factors affecting establishment of an institutional knowledge management culture – a study of organizational vision pp. 559-583

Irina Bogdana Pugna and Dana-Maria Boldeanu

The Whistleblowing Policies in Romania’s Labour Law pp. 584-598

Raluca Dimitriu

Volume 13, issue 2, 2014

Editorial - IFRS application in Central and South-Eastern European countries pp. 182-197

Nadia Albu and Catalin Nicolae Albu

The development of accounting and application of IFRS in the Czech Republic pp. 198-235

Irena Jindrichovska, Dana Kubickova and Sarka Kocmanova

Implementation of IFRSs and IFRS for SMEs: the case of Estonia pp. 236-258

Lehte Alver, Jaan Alver and Liis Talpas

Transition to IFRS in the Republic of Moldova: general and practical aspects pp. 259-280

Olesea Ghedrovici, Svetlana Mihaila, Lica Erhan and Aliona Birca

The Polish accounting system and IFRS implementation process in the view of empirical research pp. 281-310

Konrad Grabinski, Marcin Kedzior and Joanna Krasodomska

IFRS adoption in developing countries: the case of Romania pp. 311-350

Mihaela Ionascu, Ion Ionascu, Marian Sacarin and Mihaela Minu

IFRS application in Slovenia pp. 351-372

Mateja Jerman and Ales Novak

IFRS implementation and studies in Turkey pp. 373-399

Cagnur Kaytmaz Balsari and Secil Varan

Implementation of International Financial Reporting Standards in Ukraine pp. 400-422

Ruslana Kuzina

Volume 13, issue 1, 2014

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey pp. 4-34

Volkan Demir and Oguzhan Bahadir

A Discussion over IFRS’ Adoption in Islamic Countries pp. 35-49

Stefana Maria Dima, Bogdan Dima, Ovidiu Megan and Luminiþa Paiusan

Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers pp. 50-81

Joanna Dyczkowska

Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP pp. 82-97

Zayyad Abdul-Baki, Ahmad Bukola Uthman and Mubaraq Sanni

Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices pp. 98-110

Zahid Irshad Younas, Patrick Velte and Khadija Ashfaq

A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics pp. 111-158

Elena Roxana Anghel-Ilcu

The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria pp. 159-174

Uwalomwa Uwuigbe, Daramola Sunday Peter and Anjolaoluwa Oyeniyi

Volume 12, issue 4, 2013

Liquidity, Sentiment and Segmentation: A Survey of Closed-End Fund Literature pp. 510-536

Mary Fletcher

Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach pp. 537-552

Nadia Albu

Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan pp. 553-577

Mo'taz Amin Al-Sa'eed

Supporting Management Decisions by Using Artificial Neural Networks for Exchange Rate Prediction pp. 578-594

Laura Maria BADEA (stroie)

Does the Extent to Which an ERP System is Human-Centered Contribute to User Satisfaction with That System? pp. 595-625

Petrus A. Usmanij, Mei-Tai Chu and Rajiv Khosla

ERP Solutions between Success and Failure pp. 626-649

Victoria Stanciu and Andrei Tinca

Information System for the Management of the Processes pp. 650-670

Vladimir Krajcik

An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession pp. 671-696

Catalin Georgel Tudor, Mirela Gheorghe, Mirela Oancea and Robert Sova

Volume 12, issue 3, 2013

Accounting Policy Options under IFRS: Evidence from Turkey pp. 388-404

Oguzhan Bahadir and Buke Tolga

Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania pp. 405-423

Marian Sacarin, Stefan Bunea and Maria Madalina Girbina

How Relevant is Size for Setting the Scope of The IFRS for SMEs? pp. 424-439

Catalin Nicolae Albu

A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction pp. 440-454

Recep Pekdemir, Ayca Zeynep Suer and Melis Ercan

Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities pp. 455-470

Sorin Briciu and Sorinel Capusneanu

The Behavioral Intention of Malaysian Students toward Accounting Discipline pp. 471-488

Gholamreza Zandi, Babak Naysary and Say SOK Kwan

Centrifugal Trends in Collective Bargaining pp. 489-503

Raluca Dimitriu

Volume 12, issue 2, 2013

Generating Innovative Research Ideas pp. 144-154

Donald Stokes

The Role of Management as a User of Accounting Information: Implications for Standard Setting pp. 155-189

Brigitte Eierle and Wolfgang Schultze

Assuming the Worst: The Shifting Sands of Pension Accounting pp. 190-212

Alistair Byrne, Iain Clacher, David Hillier and Allan Hodgson

Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective pp. 213-234

Peter Carey and George Tanewski

Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services pp. 235-262

Si Wen (Stacey) Wang and David Hay

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation? pp. 263-279

Gary Monroe and Sarowar Hossain

The Effect of the Introduction of the Euro on Asymmetric Stock Market Returns Volatility Across the Euro-Zone pp. 280-301

Simon Moorhead and Robert Brooks

Oil, Oil Volatility and Airline Stocks: A Global Analysis pp. 302-318

Mohan Nandha, Robert Brooks and Robert Faff

An Investigation of the Interest Rate Risk and Exchange Rate Risk of rhe European Financial Sector: Euro Zone Versus Non-Euro Zone Countries pp. 319-344

Amalia DI Iorio, Robert Faff and Harald Sander

The Soviet Accounting Bulletin, 1973-1983 pp. 345-378

David Alexander

Volume 12, issue 1, 2013

The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms pp. 4-21

Karim Charaf and Pierre-Laurent Bescos

The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan pp. 22-38

Azzouz Elhamma and Zhang YI Fei

A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey pp. 39-60

Isil Pekdemir, Recep Pekdemir and Yasemin Sen

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey pp. 61-75

Ali Uyar and Ali Haydar Gungormuª

Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange pp. 76-100

Bogdan Dima, Ioan Cuzman, Stefana DIMA (cristea) and Otilia Saramat

Implications of the Operational Risk Practices Applied in the Banking Sector on the Information Systems Area pp. 101-117

Pavel Nastase and Simona Felicia Unchiasu

Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India pp. 118-131

Sandeep Goel