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Content
March 2025, Volume 24, Issue 1
- 5-25 The Effect Of Audit Market Deregulation On Audit Competition And Quality
by Marios Fasoulas & Evangelos Chytis - 26-64 ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis
by Emil Adrian Bancu & Miruna Iuliana Cunea & DragoÈ™ Marian Dragomir - 65-95 Financial Accounting Processes Automation: Guidelines For Implementation
by Pedro Henrique Diehl Cabral & Ariel Behr & Carla Bonato Marcolin & Giovana Sordi Schiavi - 96-137 Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training
by Michalis Bekiaris & Thekla Paraponti & Foteini Spanou - 138-172 The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic?
by Raluca Andreea Achima & Camelia Iuliana Lungu - 173-202 Does Gender Diversity Moderate the Relationship Between Corporate Social Responsibility and Financial Distress in European Firms?
by Maali Kachouri & Yosra bida Youssef
December 2024, Volume 23, Issue 4
- 668-694 Determinants of Audit Report Delay: Further Evidence from Saudi Arabia
by Abdullah Alhadadi - 695-717 Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets
by Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe - 718-739 Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria
by Abdelaziz Boumakhlouf & Mahmoud Kebieche - 740-792 State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era
by Akhilesh Chandra & Charles F. Malone - 793-825 Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation
by Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice - 826-869 Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status
by Alexey Litvinenko
September 2024, Volume 23, Issue 3
- 474-482 Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"
by Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar - 483-506 International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience
by Fatma Ben Slama - 507-530 Evaluating the Effects of ESG Reporting on Earnings Management in An Emerging Economy
by Sana Masmoudi - 530-550 IPSAS Adoption in African Countries: Talking or Walking the Talk
by Amel Chatti & Salma Dammak Ayadi & Maher Jeriji - 551-570 The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset
by Abir Dhaouadi & Anis Khedhaouria & Neila Boulila - 570-595 Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia
by Hejer Khaldi & Feten Hamama - 596-615 Professional Skepticism And Auditors' Judgments: Evidence from Tunisia
by Hager Ennar & Salma Damak-Ayadi - 616-642 Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union
by Catalin Mos - 643-663 The Effect of The Characteristics of The Internal Governance Mechanisms on The Growth Opportunities: The Tunisian Evidence
by Raida Chakroun
June 2024, Volume 23, Issue 2
- 295-316 Big Four Rhetorical Strategies: Carillion's Collapse
by Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko - 317-338 Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms
by Sameh Kobbi-Fakhfakh & Nesrine Belguith - 339-364 The Connectivity of Internal Audit and Risk Management Research
by Natalia Maria Greapca & Camelia Iuliana Lungu - 365-380 Eco-Efficiency Measures in The Leather Industry. An Educational Case
by Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu - 381-411 Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?
by Fatma Bougacha & Mouna Guedrib - 412-445 Mapping the Research on Corporate Governance in Sensitive Industries
by Andreea Madalina Bojan & Camelia Iuliana Lungu & Chirata Caraiani - 446-460 Accountants' Competencies for Sustainability Reporting: An Exploratory Study
by Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu - 461-469 The Impacts of Heatwaves on Antimicrobial Resistance and Public Health: A Pitch
by Yen Nee Teo & Elizabeth Yong
January 2024, Volume 23, Issue 1
- 5-28 Accounting and Taxation in Romania: From Connection to Disconnection?
by Costel Istrate - 29-49 Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index
by Olfa Ben Salah - 50-75 Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies
by Georgiana Burlacu & Ioan-Bogdan Robu - 76-106 CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis
by Mohamed S. El-Deeb & Yasser T. Halim & Ahmed F. Elbayoumi - 107-133 Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France
by Dhouha Bouaziz - 134-161 The Role of IPSAS Application in Meeting Voters Yearnings
by Shakirat Adepeju Babatunde - 162-188 Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU
by Christianna Chimonaki & Stelios Papadakis & Christos Lemonakis - 189-214 IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria
by Japhet Imhanzenobe & Olusegun Vincent & Olalekan Aworinde - 215-236 Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria
by Rachael Modupe Gbadamosi & Ezekiel Alade - 237-260 Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry
by Bojan Malchev & Atanasko Atanasovski & Marina Trpeska - 261-290 The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis
by Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa
December 2023, Volume 22, Issue 4
- 591-608 The Impact of Internet Finance on Bank Profitability. Evidence from The Chinese Commercial Banks
by Apostolos Dasilas & Goran Karanovic - 609-630 Effects on Corporate Stakeholders and Limitations of The Implementation of The Non-Financial Reporting Directive (2014/95/EU)
by NingShan Hao & Voicu D. Dragomir & Oana Marina Radu - 631-656 Unlocking Technological Capabilities to Boost the Performance of Accounting Firms
by Helmi Hentati & Neila Boulila Taktak - 657-692 Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services
by Adrian Isip - 693-722 Information Technology Capability and Firm Performance: A Longitudinal Study
by Daesung Ha - 723-745 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
by Deshani C. Hettiarachchi - 746-754 A reverse-engineered pitch on defensive versus evidence-based medical technology: Liability risk and electronic fetal monitoring in low-risk births
by Elizabeth Yong & Kun Hing Yong - 755-762 A Reverse-Engineered Pitch on The Scorching Truth: Investigating the Impact of Heatwaves on Selangor’s Elderly Hospitalizations
by Yen Nee Teo & Kun Hing Yong
September 2023, Volume 22, Issue 3
- 375-407 The Impact of IFRS 16 On the Financials of The Greek Listed Companies
by Gerasimos Rompotis & Dimitris Balios - 408-427 Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case
by Olfa Ben Salah & Anis Jarboui - 428-463 History of Classified Balance Sheets in Turkey By 1982
by Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan - 464-489 Risk-Taking in The Banking Sector: Do Cultural Differences Matter?
by Somya M. Eljilany & Ibrahim R. Hegazy & Ahmed F. Elbayoumi - 490-517 Corporate Financial Reporting and Taxes: How Important Is Prior Performance?
by Lukas Timbate & Dereje Asrat - 518-553 A Comparative Analysis of Altman's Z-Score and T. Jury's Cash-Based Credit Risk Models with The Application to The Production Company and The Data for The Years 2016-2022
by Alexey Litvinenko - 554-568 Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries
by Azzouz Elhamma - 569-586 Research and development capitalization, fair value, and earnings management: A study of French listed companies
by Yosr Hrichi & Feten Arfaoui
June 2023, Volume 22, Issue 2
- 185-201 Stock Market Performance, COVID-19 Related Government Measures, And Immunization: Evidence from The G7
by Selma Belhouchet & Anis Ben Amar - 202-224 The Perception of Audit Quality Among Financial Statements Users, Preparers and Auditors, In Tunisia
by Mouna Hamza & Damak-Ayadi - 225-259 Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy
by Marwa Moalla Jamoussi & Anis Jarboui - 259-276 Rethinking the Paradigmatic Frameworks of Performance Measurement Systems in The Light of Recurring Globalized Crises
by Sonia Snadli & Wafa Khlif & Lotfi Karoui - 277-296 Determinants of The Choice of Permanent Options: The Case of European Groups
by Hend Guermazi & Salma Damak-Ayadi - 297-319 An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange
by Costel Istrate - 320-345 Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective
by Elena Turuianu (Nechita) - 346-371 The Financial Close Process in German Corporations: Developing and Testing A Theoretical Model
by Ashutosh Deshmukh & Maximilian Holzmeier
March 2023, Volume 22, Issue 1
- 5-21 The Impact of Task Interruptions on Audit Quality: Experimental Design in The Tunisian Audit Context
by Ahmed Sallemi & Feten Arfaoui & Salma Damak Ayadi - 22-41 The Relevance of Bibliometric Indicators and Academic Criteria in Economics
by Madalina Dumitru - 42-58 Liquidity and Profitability: Not A "One Size Fits All" Proposition!
by Xin Tan & Sorin Tuluca - 59-85 Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka
by Dulshan Karunarathna & Samitha Rajapaksha - 86-110 Enterprise Resource Planning (ERP) System Implementation in A Manufacturing Firm: Rationales, Benefits, Challenges and Management Accounting Ramifications
by Udani Weerasekara & Tharusha Gooneratne - 111-129 Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis
by Andreia Manea & Nadia Albu - 130-146 Board Attributes and Social and Environmental Performance. Evidence from The Energy Sector
by Pompei Mititean - 147-172 Cash-Based Credit Risk Model Based on Timothy Jury’s Template: Review and Modification with Application to Manufacturing Company (2016-2022)
by Alexey Litvinenko & Jaan Alver - 173-180 A Community Needs Assessment Model on Heatwave-Related Health Risks in The Elderly: A Pitch
by Kun Hing Yong & Cordia Chu
December 2022, Volume 21, Issue 4
- 475-500 Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model
by Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey - 501-523 Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry
by Ana-Maria Bratu - 524-545 The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management
by Sawssen Khlifi & Ghazi Zouari - 546-574 Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization
by Michalis Bekiaris & Antonia Markogiannopoulou - 575-603 Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon
by Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe - 604-630 The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country
by Souha Ben Gamra & Fadhila Hamza & Hela Borgi - 631-654 Pitching Research for Research-Enabled Students: Reflections on My Experience as A “Test Pilot†Of the Inspir2es “Internship†Initiative
by Yitong Li - 655-665 How Can the Pitching Research Framework Assist in Summarizing and Presenting Research Ideas? A Research Pitching Competition Story
by Vu Nguyen Manh Hoai
September 2022, Volume 21, Issue 3
- 315-334 Do Key Audit Matters Signal Corporate Bankruptcy?
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah - 335-354 Applying, Updating and Comparing Bankruptcy Forecasting Models. The Case of Greece
by Nikolaos Daskalakis & Nikolaos Aggelakis & John Filos - 355-372 Can Financial Strength Indicators Form A Profitable Investment Strategy? The Case Of F-Score in Europe
by Andreas G. Koutoupis & Christos G. Kampouris & Athanasia V. Sakellaridou - 373-396 Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US
by Anis Ben Amar & Islem Turki - 397-430 The Relationship Between Politics, Legal System and Financial Reporting on Fraud
by Kishore Singh & Pran Boolaky & Kamil Omoteso - 431-451 Mandatory Extraction Payment Disclosures and Tax Haven Use: Evidence from United Kingdom
by Sameh Kobbi-Fakhfakh & Fatma Driss - 452-470 Security Breaches and Modifications on Cybersecurity Disclosures
by Jacob Peng & Chang-Wei Li
June 2022, Volume 21, Issue 2
- 141-173 IFRS Meets the Realities of a Post-Communist Balkan State
by David Alexander & Jonida Carungu & Stefania Vignini - 174-199 Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic
by Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar - 200-219 Earnings Management During Financial Crisis: The Case of Greece
by Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas - 220-235 XBRL Technology Adoption and Consequences: A Synthesis of Theories and Suggestions of Future Research
by Hela Borgi - 236-269 Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence
by Khalil Feghali & Joelle Matta & Samir Moussa - 270-288 Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis
by Atanasko Atanasovski & Todor Tocev - 289-309 The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand
by Revy Karina & Yanuar Nanok Soenarno
March 2022, Volume 21, Issue 1
- 5-24 Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors
by Anis Ben Amar & Nourhen Sayadi - 25-50 The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies
by Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar - 51-76 Exploring the Relationship Between Board Characteristics and Environmental Disclosure: Empirical Evidence for European Firms
by Jamel Chouaibi & Emna Miladi & Nizar Elouni - 77-91 The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia
by Assawer Elaoud & Anis Jarboui - 92-112 Risk Identification, Assessment and Management in The Greek Public Hospitals: The Contribution of The Board of Directors and Internal Audit
by Andreas G. Koutoupis & Paraskevi N. Koufopoulou & Dimitrios I. Antonoglou & Athanasios P. Vozikis - 113-135 Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence
by Imen Fakhfakh & Anis Jarboui
December 2021, Volume 20, Issue 4
- 543-584 External Pressures on Accounting Study Programs: An Institutional Approach of Stakeholder Expectations
by Cristina Circa & Alina Almasan & Adina Popa - 585-606 Are Reported Greenhouse Gas Emissions Influencing Corporate Financial Performance?
by Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Alina Mihaela Irimescu & Diana Manea - 607-645 Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology
by Khalid Al-Adeem - 646-669 Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note
by Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban - 670-696 The Effects of Funding on Student Performance: Findings from PISA 2018
by Gabriella Szekeres (Vancza) & Alina Caldararu & Mihai Paunica
September 2021, Volume 20, Issue 3
- 369-401 Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector
by Darine Dib & Khalil Feghali - 402-424 The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions
by Sawssen Khlifi & Ghazi Zouari - 425-453 Banks’ Risk and The Impact of Audit Quality on Income Smoothing
by Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas - 454-476 Accounting and Information Systems in Irish Family SME: Professionalisation Effects
by Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson - 477-493 Managers’ Attitude and Organizational Culture for Social Media Use in Supply Chain Efficiency and Responsiveness
by Muhammed Kursad Ozlen - 494-515 IT Required Skills in Accounting: A Comparative Analysis Across European Labour Markets
by Sinziana-Maria Rindasu - 516-536 The Compliance Evolution of The Corporate Governance Codes in Emerging European Countries – A Content Analysis Perspective
by Pompei Mititean
June 2021, Volume 20, Issue 2
- 173-198 Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors’ Perspectives
by Yasser Barghathi & Simran Mirani & Naimat U. Khan - 199-220 The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia
by Lassaad Abdelmoula - 221-263 Understanding Management Accountants’ Satisfaction: A Conceptual Study
by Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter - 264-289 Sustainability Reporting and Impression Management: A Case Study in The Oil and Gas Industry
by Maria-Silvia Sandulescu - 290-303 Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?
by Maqsood Iqbal Qureshi - 304-331 Determinants Of the Production and Profitability of Audit Services in Tunisia
by Mouna Hamza & Salma Damak & Khaled Hussainey - 332-364 Institutional Isomorphism, Self-Organisation and The Adoption of Management Controls
by Joshua Mandre & Joseph M. Ntayi & Levi B. Kabagambe & James Kagaari
March 2021, Volume 20, Issue 1
- 5-27 Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China
by Md. Jahidur Rahman & Ruoling Liu - 28-55 Contextualizing Cost System Design: A Literature Review
by Shahinaz M. Ibrahim & Ibrahim M. El Sibai & Bassant Badr El Din - 56-75 Environmental, Social and Governance Disclosure Associated with The Firm Value. Evidence from Energy Industry
by Daniela Constantinescu & Chirata Caraiani & Camelia I. Lungu & Pompei Mititean - 76-110 Perspectives of Romanian Accounting Professionals on Integrated Reporting
by Ioana Sofian (Neacsu) - 111-131 Accounting Harmonization Measurement: The Case of Non-Banking Financial Institutions in Romania
by Denis Levanti & Ileana Cosmina Pitulice & Aurelia Stefanescu - 132-153 The Behavioral Intention to Adopt XBRL In the Accounting Firms: Tunisian Context
by Helmi Hentati & Manel Borchani Maktouf & Neila Boulila Taktak - 154-160 Do Financial Technology Firms Influence Bank Performance? A Reverse Engineered Pitch
by Nurhastuty K. Wardhani - 161-167 The Relationship Between TQM And Business Performance: The Mediating Role of Innovation Performance and Organizational Learning Culture: A Pitch
by Hafiz Ahmad Ashraf
December 2020, Volume 19, Issue 4
- 626-650 CSR Accounting ‘New Wave’ Researchers: ‘Step Up to The Plate’… Or ‘Stay Out of The Game’
by Charles H. Cho - 651-681 Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices
by Jamel Chouaibi & Salim Chouaibi - 682-706 Perceived Use of Accounting Information and Practices of Accounting in Micro Enterprises of Developing Countries
by Md. Zakir Hosen & Md. Takibur Rahman & Md. Mamun ur Rashid - 707-733 A Structured Literature Review of Corporate Governance and Performance Research Within an Emerging Country Setting
by Camelia I. Lungu & Pompei Mititean & Chirata Caraiani & Daniela Constantinescu - 734-758 Tax Professionals’ Role and Ethics During A Period of Economic Crisis in A Small European Country
by Michail Pazarskis & Athanasia Karakitsiou & Andreas Koutoupis & Despoina Sidiropoulou - 759-777 Are Controlled Companies Underperforming?
by Linh Le & Dongfang Nie - 778-798 Performance Audit in The Vision of Public Sector Management. The Case of Romania
by Aurelia Stefanescu & Cristina-Petrina Trincu-Dragusin - 799-804 Family Conflict and Non-Family Managers in Family Business: A Pitch
by Nikola Rosecka & Ondrej Machek - 805-811 Impact of Youtube Advertising on Purchase Intention: A Pitch
by Mehak Rehman & Haroon Iqbal Maseeh
September 2020, Volume 19, Issue 3
- 409-443 Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans
by Charles H. Cho & Floriane Janin & Christine Cooper & Michael Rogerson - 444-479 The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia
by Abdulrahman Aljabr - 480-501 Environmental, Social, Governance (ESG), And Financial Performance of European Banks
by Oana Marina Batae & Voicu Dan Dragomir & Liliana Feleaga - 502-542 Reporting on Sustainable Development Goals. A Score-Based Approach with Company-Level Evidence from Central-Eastern Europe Economies
by Elena-Mirela Nichita & Elena Nechita & Cristina-Lidia Manea & Diana Manea & Alina-Mihaela Irimescu - 543-565 The Influence of Emotional Intelligence on Auditor Performance
by Richard G. Brody & Gaurav Gupta & Stephen B. Salter - 566-594 REA Model, Its Development and Integration as An Enterprise Ontology Framework
by Alexey Nikitkov - 595-621 Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States
by Md. Jahidur Rahman & Ning Zhao
June 2020, Volume 19, Issue 2
- 195-214 Family Presence in The Firm’s Capital and External Auditor Choice: Evidence from French Listed Firms
by Salma Damak Ayadi & Rahma Ben Salem & Asma Abdouli - 215-251 The Transition To IPSAS Standards: The Extent of Adoption and The Influence of Institutional, Contingency and Economic Network Factors
by Amel Amiri & Sarra Elleuch Hamza - 252-282 The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study
by Wajdi Affes - 283-310 The Effect of Family Ownership On Accrual-Based and Real Activities Based Earnings Management: Evidence from The French Context
by Zeineb Feki Cherif & Salma Damak Ayadi & Saoussen Boujelben Ben Hamad - 311-332 The Simultaneous Determination of Cash Conversion Cycle Components
by Georgios Kolias & Nikolaos Arnis & Kostas Karamanis - 333-350 Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey?
by Recep Pekdemir & Nimet Duygu Zigindere & Ayca Zeynep Suer - 351-378 Current Security Threats in The National and International Context
by Cristea Lavinia Mihaela - 379-404 Implementing Benford’s Law in Continuous Monitoring Applications
by Kishore Singh & Peter Best
March 2020, Volume 19, Issue 1
- 5-32 Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region
by Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan - 33-64 Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective
by Fatma Zehri & Inaam Zgarni - 65-88 The Impact of Organizational Characteristics on the Adoption of Contemporary Cost Management Techniques By the Textile Industry in North Macedonia
by Dusica Stevcevska Srbinoska & Marina Stojanova & Snezhana Hristova & Jadranka Mrsik - 89-112 Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study
by Silvia Petre & Nadia Albu - 113-138 The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?
by Maria Vassiljev - 139-157 The Dynamics of Audit Market and Financial Reporting Under International Financial Reporting Standards: The Case of Romanian Listed Companies
by Marta Tache - 158-178 New Coordinates of Accounting Academic Education. A Romanian Insight
by Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe - 179-188 Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch
by Quynh Nguyen
December 2019, Volume 18, Issue 4
- 455-485 The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations
by Olga Golubeva & Michel Duljic & Ripsa Keminen - 486-508 Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization
by Anup Chowdhury & Nikhil Chandra Shil - 509-558 Learning from Oligopoly Rivalry: Implications for Business Financial Statements
by Mike Onder Kaymaz & Ozgur Kaymaz - 559-587 Determining Factors of the Quality of Joint Audit: Tunisian Context
by Lassaad Abdelmoula & Habib Affes - 588-613 Determinants of Entrepreneurship: An Examination of Entrepreneurial Perception of Students
by Cristina Lidia Manea & Elena-Mirela Nichita & Alina Mihaela Irimescu - 614-639 Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note
by Pall Rikhardsson & Kishore Singh & Peter Best - 640-646 Digital Mobile Advertising: A Pitching Research Letter
by Haroon Iqbal Maseeh
September 2019, Volume 18, Issue 3
- 307-329 Comparability of Cash Flow Statements: Evidence from Baltic Countries
by Vaiva Kiaupaite-Grusniene & Lehte Alver - 330-356 Acculturation and Accounting Standardization Strategies
by Rahma Ben Salem & Salma Damak Ayadi & Rahim Kallal - 357-378 The Determinants of Ownership in M&As: An Analysis of the Stake Purchases in Romanian Acquisitions
by George Marian Aevoae & Roxana Dicu & Daniela Mardiros - 379-398 Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange
by Yaser Saleh Al frijat & Ibrahim Emair Albawwat - 399-416 Corporate Climate Change Reporting: Evidence from Bangladesh
by Mofijul Hoq Masum & Nazmul Hassan & Tasnin Jahan - 417-442 The Accounting Curriculum and The Emergence of Big Data
by Khadija Dewu & Yasser Barghathi - 443-449 Socioemotional Wealth In Gay-Owned Family Businesses: A Pitch
by Ondrej Machek & Ales Kubicek
June 2019, Volume 18, Issue 2
- 145-172 Accounting Offshoring: The Role of Emotional Intelligence
by Gaurav Gupta & Stephen B. Salter & Philip A. Lewis - 173-197 Cost of Debt and Corporate Information Transparency Under Economic Depression: The Case of Greek Family-Controlled Firms
by Aikaterini Bethani & Constantinos G. Chalevas & Christos A. Tzovas - 198-223 Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies
by Costel Istrate - 224-261 Intangible Assets – Insights from A Literature Review
by Elena-Mirela Nichita - 262-282 The Profile of IPSAS-Adopters
by Donia Ben Amor & Salma Damak Ayadi - 283-301 Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study
by Maria-Silvia Sandulescu
March 2019, Volume 18, Issue 1
- 4-24 Accounting Conservatism, Financial Reporting and Stock Returns
by Belle Selene Xia & Elia Liitiainen & Ignace De Beelde - 25-49 The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals
by Katarzyna Kolesnik & Sylwia Silska-Gembka & Jerzy Gierusz - 50-72 The Optimal Allocation of Current Assets Using Mean-Variance Analysis
by Georgios Kolias & Nikolaos Arnis - 73-100 Does an Improved Type of Reporting Lead to A Better Financial Performance?
by Ioana Sofian (Neacsu) - 101-118 Facing the Mobile Revolution: A Romanian Insight
by Victoria Stanciu & Mirela Gheorghe - 119-125 Occurrence of Occupational Fraud in Family Businesses: A Pitch
by Sneha Raut - 126-132 The Impacts of Minimum Wage On Employers’ Employment Strategies and Employees’ Behaviour in Malaysia’s Hospitality Industry: A Pitch
by Kun Hing Yong - 133-140 Stakeholder Engagement and Participation in Uganda Oil and Gas Industry: A Pitch
by Patrick Junior
December 2018, Volume 17, Issue 4
- 513-531 Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations
by Costel Istrate - 532-565 Exploring The Perspectives of Integrated Reporting for Future Research Opportunities
by Chirata Caraiani & Camelia I. Lungu & Alina Bratu & Cornelia Dascalu - 566-590 Financial Performance of Loan and Guarantee Funds in Poland. How Business Elements Influence It?
by Halina Waniak-Michalak & Jan Michalak & Edyta Gheribi - 591-604 Relationship Between Advertising Expenditures and Earnings of The UK Firms
by Maqsood Iqbal Qureshi - 605-625 IFRS Adoption and Cross Border Investment in Nigeria
by Ini Etete Udofia - 626-640 The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange
by Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu - 641-662 How Do the Foreign Direct Investments Flow? The Case of the Cross-Border M&As in The European Union
by George Marian Aevoae & Roxana Dicu & Daniela Mardiros - 663-676 Choosing Between Civil Contract and Employment Contract
by Raluca Dimitriu - 677-684 Determinants of Becoming a Zombie Firm: A Pitch
by Ondrej Machek - 685-692 Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch
by Milind Tiwari - 693-703 ‘A Journey from The Vague to The Precise’: Using Faff’s (2015) Pitching Research Framework for Conveying Our Research Ideas with A Professional Flair
by Ritu Mohan