Works matching „Journal of Accounting %26 Management Information Systems”

Results: 513

The influence of corporate governance mechanisms on financial performance. Is gender diversity a relevant board characteristic?

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 138, doi. 10.24818/jamis.2025.01005

By:

Achim, Raluca Andreea;
Lungu, Camelia Iuliana

Publication type:

Article

The effect of audit market deregulation on audit competition and quality.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 5, doi. 10.24818/jamis.2025.01001

By:

Fasoulas, Marios;
Chytis, Evangelos

Publication type:

Article

State of the Dotcom-era accounting information systems (AIS) faculty and implications for the artificial intelligence (AI)-era.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 740, doi. 10.24818/jamis.2024.04004

By:

Chandra, Akhilesh;
Malone, Charles F.

Publication type:

Article

Financial accounting processes automation: Guidelines for implementation.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 65, doi. 10.24818/jamis.2025.01003

By:

Diehl Cabral, Pedro Henrique;
Behr, Ariel;
Marcolin, Carla Bonato;
Schiavi, Giovana Sordi

Publication type:

Article

ESG disclosure and financial performance in two interconnected economic activities affected by the global semiconductor crisis.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 26, doi. 10.24818/jamis.2025.01002

By:

Bancu, Emil Adrian;
Cunea, Miruna Iuliana;
Dragomir, Dragoș Marian

Publication type:

Article

Does gender diversity moderate the relationship between corporate social responsibility and financial distress in European firms?

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 173, doi. 10.24818/jamis.2025.01006

By:

Kachouri, Maali;
Youssef, Yosra bida

Publication type:

Article

Using combined accrual and cash ratio analysis to determine pre-bankruptcy status.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 826, doi. 10.24818/jamis.2024.04006

By:

Litvinenko, Alexey

Publication type:

Article

Investigating the Greek general government accounting reform: The challenging task of staff training.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 96, doi. 10.24818/jamis.2025.01004

By:

Bekiaris, Michalis;
Paraponti, Thekla;
Spanou, Foteini

Publication type:

Article

Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 793, doi. 10.24818/jamis.2024.04005

By:

Levanti, Denis–Adrian;
Ștefănescu, Aurelia;
Pitulice, Ileana Cosmina

Publication type:

Article

Determinants of audit report delay: Further evidence from Saudi Arabia.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 668, doi. 10.24818/jamis.2024.04001

By:

Alhadadi, Abdullah

Publication type:

Article

Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 718, doi. 10.24818/jamis.2024.04003

By:

Boumakhlouf, Abdelaziz;
Kebieche, Mahmoud

Publication type:

Article

Antecedents and consequences of accounting information system utilization: Evidence from firms in emerging markets.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 4, p. 695, doi. 10.24818/jamis.2024.04002

By:

Gyamerah, Kwaku Kyei;
Addai, Sylvia Agyeman;
Sagoe, Alhassan Abass

Publication type:

Article

The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 643, doi. 10.24818/jamis.2024.03009

By:

Chakroun, Raida

Publication type:

Article

Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 616, doi. 10.24818/jamis.2024.03008

By:

Mos, Catalin

Publication type:

Article

Professional skepticism and auditors' judgments: Evidence from Tunisia.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 596, doi. 10.24818/jamis.2024.03007

By:

Ennar, Hager;
Damak-Ayadi, Salma

Publication type:

Article

Value relevance of accounting information in uncertain economic policy context: evidence from Tunisia.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 570, doi. 10.24818/jamis.2024.03006

By:

Khaldi, Hejer;
Hamama, Féten

Publication type:

Article

The adverse consequences of technostress on strain and turnover intentions among auditors: the mitigating effect of segmentation mindset.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 551, doi. 10.24818/jamis.2024.03005

By:

Dhaouadi, Abir;
Khedhaouria, Anis;
Boulila, Neila

Publication type:

Article

IPSAS Adoption in African countries: Talking or walking the talk.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 530, doi. 10.24818/jamis.2024.03004

By:

Chatti, Amel;
Ayadi, Salma Dammak;
Jeriji, Maher

Publication type:

Article

Evaluating the effects of ESG reporting on earnings management in an emerging economy.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 507, doi. 10.24818/jamis.2024.03003

By:

Masmoudi, Sana

Publication type:

Article

International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 483, doi. 10.24818/jamis.2024.03002

By:

Ben Slama, Fatma

Publication type:

Article

Introduction for the Special Section on "Inclusive, circular, and technological transformations in financial accounting: challenges and opportunities for organizations and stakeholders".

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 3, p. 474, doi. 10.24818/jamis.2024.03001

By:

Arfaoui-Masmoudi, Feten;
Hazami-Ammar, Sourour

Publication type:

Article

The impacts of heatwaves on antimicrobial resistance and public health: A Pitch.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 461, doi. 10.24818/jamis.2024.02008

By:

Yen Nee Teo;
Yong, Elizabeth

Publication type:

Article

Accountants' competencies for sustainability reporting: An exploratory study.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 446, doi. 10.24818/jamis.2024.02007

By:

Fotaa, Maria-Silvia;
Cristeaa, Nicoleta-Elena;
Urechea, Alexandru;
Albu, Nadia

Publication type:

Article

Mapping the research on corporate governance in sensitive industries.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 412, doi. 10.24818/jamis.2024.02006

By:

Bojana, Andreea Madalina;
Lungua, Camelia Iuliana;
Caraiania, Chirata

Publication type:

Article

Corporate tax avoidance and firm risk: What role does firm performance play?

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 381, doi. 10.24818/jamis.2024.02005

By:

Bougacha, Fatma;
Guedri, Mouna

Publication type:

Article

Eco-efficiency measures in the leather industry. An educational case.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 365, doi. 10.24818/jamis.2024.02004

By:

Jing, Gabriel;
Dumitru, Mădălina;
Glăvan, Elena-Mariana;
Radu, Gabriel

Publication type:

Article

The connectivity of internal audit and risk management research.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 339, doi. 10.24818/jamis.2024.02003

By:

Greapcă, Natalia Maria;
Lungu, Camelia Iuliana

Publication type:

Article

Analysis of accruals earnings management using the Jones Model. The case of Romania listed companies.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 50, doi. 10.24818/jamis.2024.01003

By:

Burlacu, Georgiana;
Robu, Ioan-Bogdan

Publication type:

Article

Big Four 'rhetorical' strategies: Carillion's collapse.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 295, doi. 10.24818/jamis.2024.02001

By:

Alkaraan, Fadi;
Albahlou, Mohammad;
Abdoush, Tony;
Elmarzouky, Mahmoud;
Gulko, Nadia

Publication type:

Article

The role of IPSAS application in meeting voters yearnings.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 134, doi. 10.24818/jamis.2024.01006

By:

Babatunde, Shakirat Adepeju

Publication type:

Article

The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 261, doi. 10.24818/jamis.2024.01011

By:

Petrica Papuc, Iuliana-Madalina;
Caraiani, Chirata;
Iuliana Lungu, Camelia;
Anica-Popa, Liana-Elena

Publication type:

Article

Intellectual capital: A key driver of financial performance in the Macedonian banking industry.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 237, doi. 10.24818/jamis.2024.01010

By:

Malchev, Bojan;
Atanasovski, Atanasko;
Trpeska, Marina

Publication type:

Article

Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 2, p. 317, doi. 10.24818/jamis.2024.02002

By:

Kobbi-Fakhfakh, Sameh;
Belguith, Nesrine

Publication type:

Article

Environmental, social, governance and gender diversity under the adoption of European Directive 2014/95/EU.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 162, doi. 10.24818/jamis.2024.01007

By:

Chimonaki, Christianna;
Papadakis, Stelios;
Lemonakisa, Christos

Publication type:

Article

Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 107, doi. 10.24818/jamis.2024.01005

By:

Bouaziz, Dhouha;
Jarboui, Anis

Publication type:

Article

CGSC, audit quality, and Internet reporting: The mediation and moderation analysis.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 76, doi. 10.24818/jamis.2024.01004

By:

El-Deeb, Mohamed S.;
Halim, Yasser T.;
Elbayoumi, Ahmed F.

Publication type:

Article

Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 29, doi. 10.24818/jamis.2024.01002

By:

Salah, Olfa Ben

Publication type:

Article

IFRS adoption and the value-relevance of financial statements figures in Nigeria.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 189, doi. 10.24818/jamis.2024.01008

By:

Imhanzenobe, Japhet;
Vincent, Olusegun;
Aworinde, Olalekan

Publication type:

Article

Auditors' characteristics and timeliness of listed family-owned firms in Nigeria.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 215, doi. 10.24818/jamis.2024.01009

By:

Modupe Gbadamosi, Rachael;
Ezekiel Alade, Muyiwa

Publication type:

Article

Accounting and taxation in Romania: from connection to disconnection?

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2024, v. 23, n. 1, p. 5, doi. 10.24818/jamis.2024.01001

By:

Istrate, Costel

Publication type:

Article

A Reverse-Engineered Pitch on the scorching truth: Investigating the impact of heatwaves on Selangor's elderly hospitalizations.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 755, doi. 10.24818/jamis.2023.04008

By:

Yen Nee Teo;
Kun Hing Yong

Publication type:

Article

A reverse-engineered pitch on "Defensive versus evidence-based medical technology: Liability risk and electronic fetal monitoring in low-risk births.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 746, doi. 10.24818/jamis.2023.04007

By:

Yong, Elizabeth;
Kun Hing Yong

Publication type:

Article

Effects of non-financial performance management and risk disclosures on not-for-profit financial vulnerability: Evidence from the Australian aged care not-for-profit sector.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 723, doi. 10.24818/jamis.2023.04006

By:

Hettiarachchi, Deshani C.

Publication type:

Article

Information technology capability and firm performance: A longitudinal study.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 693, doi. 10.24818/jamis.2023.04005

By:

Daesung Ha

Publication type:

Article

Emphasizing the rising importance of digital technologies for delivery of accounting services.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 657, doi. 10.24818/jamis.2023.04004

By:

Isip, Adrian

Publication type:

Article

Unlocking technological capabilities to boost the performance of accounting firms.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 630, doi. 10.24818/jamis.2023.04003

By:

Hentati, Helmi;
Taktak, Neila Boulila

Publication type:

Article

Effects on corporate stakeholders and limitations of the implementation of the Non-Financial Reporting Directive (2014/95/EU).

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 609, doi. 10.24818/jamis.2023.04002

By:

NingShan Hao;
Dragomir, Voicu D.;
Radu, Oana Marina

Publication type:

Article

The impact of internet finance on bank profitability. Evidence from the Chinese commercial banks.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 4, p. 591, doi. 10.24818/jamis.2023.04001

By:

Dasilas, Apostolos;
Karanovic, Goran

Publication type:

Article

The Impact of IFRS 16 on the financials of the Greek listed companies.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 3, p. 375, doi. 10.24818/jamis.2023.03001

By:

Rompotis, Gerasimos;
Balios, Dimitris

Publication type:

Article

Risk-taking in the banking sector: Do cultural differences matter?

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 3, p. 464, doi. 10.24818/jamis.2023.03004

By:

Eljilany, Somya M.;
Hegazy, Ibrahim R.;
Elbayoumi, Ahmed F.

Publication type:

Article