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 10, issue 4, 2011

The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context pp. 444-458

Iancu Octavian Ionescu and Eugeniu Turlea

Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period pp. 459-478

Camelia Lungu, Chirata Caraiani, Cornelia Dascalu and Raluca Guse

Influence Factors for the Choice of a Software Development Methodology pp. 479-494

Cristina Venera Geambasu, Iulia Jianu, Ionel Jianu and Alexandru Gavrila

Using Control Frameworks to Map Risks in Web 2.0 Applications pp. 495-515

Riaan J. Rudman

Enterprise 2.0 – Is The Market Ready? pp. 516-534

Dragos Marian Mangiuc

An Econometric Analysis of the Operating Profit of Romanian Companies pp. 535-546

Adriana Deaconu

Flexibilizing the Termination of the Employment Contract: Pros and Cons pp. 547-563

Raluca Dimitriu

Volume 10, issue 3, 2011

Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece pp. 302-317

Sotirios Karatzimas, Stella Zounta and Vagia Kyriakidou

Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter? pp. 318-325

Mihaela Ionascu

Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets pp. 326-350

Victor-Octavian Muller

A Hybrid Device of Self Organizing Maps (SOM) and Multivariate Adaptive Regression Splines (MARS) for the Forecasting of Firms’ Bankruptcy pp. 351-374

Javier de Andres, Fernando Sánchez-Lasheras, Pedro Lorca and Francisco Javier de Cos Juez

A Historical Approach of Change in Management Accounting Topics Published in Romania pp. 375-396

Madalina Dumitru, Daniela Calu, Catalina Gorgan and Adriana Calu

Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control pp. 397-423

Mirela Dobre

The Impact of Teleworking on The Audit Mission pp. 424-436

Pavel Nastase and Corina Ionescu

Volume 10, issue 2, 2011

Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization” pp. 102–105

David Alexander and Catalin Nicolae Albu

The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users pp. 106–134

Vicky Cole, Joël Branson and Diane Breesch

Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania pp. 135–168

Adela Deaconu and Anuta Buiga

Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization pp. 169–201

Razvan Mustata, Szilveszter Fekete, Dumitru Matis and Carmen Bonaci

CSR and Environmental Reporting in the Czech Republic and Romania: Country Comparison of Rules and Practices pp. 202–227

Irena Jindrichovska and Irina Purcarea

Market Reaction to Mandatory IFRS Adoption: Evidence from Poland pp. 228–248

Karol Klimczak

Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain pp. 249–274

Simona Catuogno and Alessandra Allini

The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands pp. 275–294

Deborah Branswijck, Stefanie Longueville and Patricia Everaert

Volume 10, issue 1, 2011

Corporate Governance in Romania: from Regulation to Implementation pp. 4-24

Maria Manolescu, Aureliana-Geta Roman and Mihaela Mocanu

Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland pp. 25-42

Renata Dylag and Malgorzata Kucharczyk

The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation pp. 43-54

Catalin Nicolae Albu, Nadia Albu, Szilveszter FEKETE Pali-Pista and Dan CUZDRIOREAN Vladu

The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand pp. 55-73

Paul Diaconu, Nicoleta Coman, Catalina Gorgan, Vasile Gorgan and Codrina Sandru

A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920 pp. 74-92

Ramona Laptes