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Content
June 2018, Volume 17, Issue 2
- 191-215 The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study
by Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi - 215-233 Strategic Cost Management, Contingent Factors and Performance in Services
by Odysseas Pavlatos - 234-251 Determinants and Consequences of Disruptive Innovations: Evidence from The UK Financial Services Sector
by Tasawar Nawaz - 252-265 A Research Note of Potential Scientific Management Accounting Research Area in CEECs
by Beata Zyznarska-Dworczak - 266-290 Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework
by Robert Faff & Xuefeng Shaob & Faisal Alqahtani & Muhammad Atif & Anna Bialek-Jaworska & Angel Chen & Geeta Duppati & Marisol Escobar & Marinela Finta & Anne Jeny & Ya Li & Marcio Machado & Takahiro Nishi & Bao Nguyen & Jae-Eun Noh & Jurij-Andrei Reichenecker & Hideaki Sakawa & Eleftheria Vaportzis & Luluk Widyawati & Singgih Wijayana & Chinthake Wijesooriya & George Ye & Clara Zhou - 291-300 Reflections on Pitching Research: Do It Your Own Way
by Asmita Manchha - 301-307 Behavioral Effects of Nonconscious Mimicry and Social Intentions: A Reverse Engineered Pitch
by Kerstin Klein
March 2018, Volume 17, Issue 1
- 5-30 How Has IFRS Impacted Financial Reporting for Unlisted Entities?
by Elina Haapamaki - 31-45 Mergers and Accounting Performance: Some Evidence from Greece during the Economic Crisis
by Michail Pazarskis & George Drogalas & Andreas Koutoupis - 46-68 Timeliness of Earnings Reported By Romanian Listed Companies
by Mihai Carp & Constantin Toma - 69-99 The Impact of the Implementations of the SysTrust’s Framework upon the Quality of Financial Reporting: Structural Equation Modelling Approach
by Ahmed Al-Dmour & Maysem Abbod & Rand Al-Dmour - 100-121 Using Social Media Analytics: The Effect of President Trump’s Tweets On Companies’ Performance
by Ahmad H. Juma’h & Yazan Alnsour - 122-136 The Impact of Macroeconomic Variables on the Evolution of the Credit Risk Rate
by Luminita Gabriela Istrate & Bogdan Stefan Ionescu - 137-152 What Factors Affect the Choice of Accounting as a Career? The Case of Romania
by Cristina-Florina Ticoi & Nadia Albu - 153-166 Positive and Negative Implications Entailed By Fixed-Term Employment Contracts
by Mihaela-Emilia Marica - 167-177 Hybrid Venture Capital Fundraising In Emerging Markets: A Pitch
by Martin Jurek - 178-185 A Reverse Engineered Pitch on Cremers et al. (2015), “Aggregate Jump and Volatility Risk in the Cross-Section of Stock Returns”
by Qingxia (Jenny) Wang
December 2017, Volume 16, Issue 4
- 434-454 The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection
by George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou - 455-471 The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks
by Marina Trpeska & Atanasko Atanasovski & Zorica Bozinovska Lazarevska - 472-489 Conflicts of Interest in Business: A Review of the Concept
by Voicu D. Dragomir - 490-521 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
by Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka - 522-533 An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks
by Lukasz Matuszak & Ewa Rozanska - 534-559 A European Map Regarding the Strictness of the Transfer Pricing Regulations
by Ioana Ignat & Liliana Feleaga - 560-580 Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey
by Huseyin Temiz & Omer Faruk Gulec - 581-609 Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession
by Sinziana-Maria Rindasu - 610-632 Exploring Cybercrime – Realities and Challenges
by Victoria Stanciu & Andrei Tinca - 633-640 Gender Impact of Chasing Dirty Money Policies: A Fantasy Pitch
by Bao Hoang Nguyen & Jia Chen - 641-647 New Money: Are We Ready to Take on the Impacts of A Cashless Society? A Fantasy Pitch
by Matthew Khong & Marisol Escobar - 648-656 The Investment Strategies of Sovereign Wealth Funds: A Reverse Engineered Pitch
by Stanislav Martinek
September 2017, Volume 16, Issue 3
- 219-239 Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey
by Omer Faruk Gulec - 240-267 The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process: A Multilevel Network Approach
by Slobodan Kacanski - 268-296 The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria
by Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka - 297-319 Independent Auditing Effect on Investment Decisions of Institutional Investors
by Atila Karkacier & Fatih Coskun Ertas - 320-343 An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment
by Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte - 344-368 Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks
by Yasser Barghathi - 369-385 An Exploration of the Accounting Profession – The Stream of Mobile Devices
by Victoria Stanciu & Mirela Gheorghe - 389-405 Unsettling Trends in Collective Bargaining Today
by Raluca Dimitriu - 406-412 Impact of behavioral factors towards the adoption of mobile learning among higher education students in public and private universities: A pitch
by Haroon Iqbal & Hafiz Ahmad Ashraf - 413-420 How Did They Make It? An Examination of Online Personal Branding: A Pitch
by Charlane Wong - 420-426 Determinants of Nordic Entrepreneurship: A Reverse Engineered Pitch
by Ondrej Dvoulety
June 2017, Volume 16, Issue 2
- 221-228 Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe
by Catalin Nicolae Albu & Karol Marek Klimczak - 229-267 Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?
by Anna Bialek-Jaworska - 268-290 Accounting by SMEs – Evidence from Slovenia
by Mateja Jerman - 291-312 The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study
by Dan Dacian Cuzdriorean - 313-339 Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants
by Merve Kilic & Ali Uyar - 340-359 Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?
by Halina Waniak-Michalak - 360-379 Fantasy Pitching
by 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 & Kun Zhang - 380-395 Developing a Research Agenda through Pitching
by Victor Maxwell
March 2017, Volume 16, Issue 1
- 5-29 Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey
by Ilhan Dalci & Hasan Ozyapici - 30-58 The Legitimacy of the International Integrated Reporting Council
by Madalina Dumitru & Raluca Gina Guse - 59-88 The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts
by Ahmed Saleh & Clare Roberts - 89-106 What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking
by Eleftherios Aggelopoulos - 107-131 From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis
by Paul Diaconu - 132-146 Offshoring Accounting Services: New Opportunities for Developing Countries
by Jadranka Mrsik & Ninko Kostovski - 147-163 Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight
by Victoria Stanciu & Andrei Tinca - 164-178 Online Banking Acceptance: The Influence of Perceived System Security on Perceived System Quality
by Muhammed Kursad Ozlen & Irfan Djedovic - 179-198 Accountants and the Cloud – Involving the Professionals
by Dragos Mangiuc - 199-202 An Examination of Customer Loyalty and Customer Participation in the Service Recovery Process in the Pakistani Hotel Industry: A Pitch
by Hafiz Ahmad Ashraf & Nauman Manzoor - 203-210 “Reverse Engineering” The Pitching Research Template: A Simple Tool to Help Understand the Academic Literature
by Imam Salehudin
December 2016, Volume 15, Issue 4
- 639-660 Goodwill Impairment Test Disclosures under Uncertainty
by Karol Marek Klimczak & Marta Dynel & Anna Pikos - 661-682 Group Accounting: The Effect of IFRS Adoption. The Case of Greece
by Ioannis Samaras & Stergios Athianos - 683-709 A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports
by Anna Bialek-Jaworska - 710-731 Effects of Turkish Accounting Standards Application on Independent Audit Procedures
by Fatih Coskun Ertas & Atila Karkacier - 732-756 Profiles. The Way MA Students Perceive Professional Accountants and Managers
by Victoria Bogdan & Tomina Saveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa - 757-784 The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece
by Ioannis Diavastis & Evgenia Anagnostopoulou & Georgios Drogalas & Theofanis Karagiorgos - 785-809 Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange
by Liliana Feleaga & Ioana Neacsu - 810-818 A Reversed Engineered Pitch Based On Rietveld (2016), “Creating Value through the Freemium Business Model: A Consumer Perspective”
by Bogdan Alexandru Ratiu - 819-825 Corporate Governance and Leverage in Australia: A Pitch
by Nadarajah Sivathaasan - 826-834 Investigating Chef-Leader Behaviour Impacts on Subordinate Work Team Identification: A Pitch
by Matthew L. Brenner
September 2016, Volume 15, Issue 3
- 447-473 CSR Disclosure Practice in France: A Habermasian Perspective
by Muhammad Atif & Karim Charaf - 474-497 Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies
by Costel Istrate - 498-521 Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market
by Marilena Mironiuc & Maria Carmen Huian - 522-541 The Effectiveness of Internal Audit in Jamaican Commercial Banks
by Delroy Chevers & Devon Lawrence & Arlene Laidlaw & Dane Nicholson - 542-564 An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach
by Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu - 565-587 The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks
by Oyerogba Ezekiel Oluwagbemiga & Ogungbade Oluyinka Isaiah & Idode Patrick Esiemogie - 588-604 Big Data: Are Accounting Educators Ready?
by Pandula Gamage - 605-611 CEO Compensation and Firm’s Cash Holding: A Pitch
by Muhammad Atif - 612-617 Conceptualizing Schwartz Values in University Preference Decisions: A Pitch
by Asma A. Qureshi - 618-623 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
by Will Mackay & Tariq Haque - 624-631 Corporate Governance and Stock Liquidity in Australia: A Pitch
by Searat Ali
June 2016, Volume 15, Issue 2
- 193-205 Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe
by Catalin Nicolae Albu & Cagnur Balsari & Joanna Krasodomska - 206-254 CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives
by Joanna Dyczkowska & Joanna Krasodomska & Jan Michalak - 255-303 Corporate Social Responsibility and Accounting in Poland: A Literature Review
by Halina Waniak-Michalak & Malgorzata Macuda & Joanna Krasodomska - 304-340 The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania
by Raluca Gina Guse & Alina Almasan & Cristina Circa & Madalina Dumitru - 341-371 Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective
by Camelia I. Lungu & Chirata Caraiani & Cornelia Dascalu & Dan Turcu & Mihaela Turturea - 372-400 Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples
by Gonenc Demir & Melissa N. Cagle & A. Fatih Dalkilic - 401-419 Corporate Social Responsibility Research in Accounting: Evidence from Turkey
by Ummuhan Aslan & Secil Sigali - 420-427 To Find a Standard Format That Measures the Activities of a Micro, Small or Medium Business Entity. A Pitch
by Peter Ellis - 428-433 Investor Sentiment, Executive Compensation, and Investment – Some International Evidence: A Pitch
by Dewan Mostafizur Rahman - 434-439 The Role of Corporate Versus Product Brand Dominance in Brand Portfolio Overlap: A Pitch
by Ann Wallin & Amanda Spry
March 2016, Volume 15, Issue 1
- 5-26 IFRS Implementation in Turkey: Benefits and Challenges
by Oguzhan Bahadir & Volkan Demir & Asli Gul Oncel - 27-57 Towards an Investigation of Credit Risk Determinants in Eurozone Countries
by Vasiliki Makri - 58-71 Is The Higher Value of Green Buildings Reflected In Current Valuation Practices?
by Costin Ciora & Gunther Maier & Ion Anghel - 72-89 The New Key Drivers to Improve the Open Government Performances: Some Empirical Evidences from Italy
by Massimo Pollifroni & Gheorghe Militaru & Adrian Ioana - 90-111 Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange
by Mihaela Turturea - 112-130 Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study
by Victoria Stanciu & Andrei Tinca - 131-153 The Role of Accounting Internships in Preparing Students’ Transition from School to Active Life
by Nadia Albu & Daniela Artemisa Calu & Gina Raluca Guse - 154-159 Study of the Contagion Mechanism for Opening Risk of Emerging Equity Markets in BRICS Countries: A Pitch
by Rui Xue - 160-167 Converting Planetary Boundaries into Action, a New Approach to Meeting Global Greenhouse Gas Targets: A Pitch
by Saphira Rekker - 168-177 Private Firms’ Adaptation to Climate Change within the Context of Developing Countries: A Pitch
by Syed Khuram Shahzad - 178-185 Pairs Trading and Market Efficiency Using an Adaptive Market Hypothesis Framework: A Pitch
by Hossein Rad
December 2015, Volume 14, Issue 4
- 599-626 The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies
by Costel Istrate - 627-654 Professional Autonomy and IFRSS Adoption
by Bogdan Dima & Stefana Maria Dima & Miruna Nachescu & Chiara Saccon - 655-684 Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies
by Salma Damak-Ayadi & Emna Klibi - 685-703 The Generalizability of Financial Distress Prediction Models: Evidence from Turkey
by Ibrahim Onur Oz & Tezer Yelkenci - 704-731 Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms
by Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter - 732-747 Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach
by Florin Dobre & Laura Brad & Radu Ciobanu - 748-769 The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange
by Maria Carmen Huian - 770-790 Corporate Governance Transparency and Board Independence: The Case of Four European Emerging Countries
by Ruxandra-Adriana Mateescu
September 2015, Volume 14, Issue 3
- 439-452 What Kind of Accounting Standards Should the IASB Write?
by Mary Tokar - 453-482 Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS
by Anna Bialek-Jaworska & Anna Matusiewicz - 483-507 Contributions to an Improved Framework for Integrated Reporting
by Tudor Oprisor - 508-545 Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms
by Mostafa Kamal Hassan - 546-574 Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria
by Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia - 575-590 Knowledge Sharing Behaviour of Bosnian Enterprises
by Muhammed Kursad Ozlen
June 2015, Volume 14, Issue 2
- 239-246 Editorial. Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu & Belverd Needles, Jr. - 247-274 Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu - 275-302 Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania
by Corina Grosu & Alina Carmen Almasan & Cristina Circa - 303-327 Training for an International Academic Career: Structuring a Successful PhD Program in Romania
by Claudia Urdari & Vlad Andrei Porumb & Ion Anghel - 328-361 Czech Accounting Academia and Practice: Historical Roots and Current Issues
by Irena Jindrichovska & Dana Kubickova - 362-377 An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles
by Mihaela Mocanu - 378-397 Blended Learning in Tertiary Accounting Education in the CEE Region – A Polish Perspective
by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska - 398-431 Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey
by Can Ozturk
March 2015, Volume 14, Issue 1
- 5-35 Green Business: A Brief Financial Profile of the Romanian Eco-Industry
by Cristina Circa & Alina Almasan - 36-59 Accounting Education and Its Place in the Romanian Economic Education Literature
by Ileana Cosmina Pitulice & Lidia Cristina Manea - 60-78 Credit Risk Prediction: A Comparative Study between Discriminant Analysis and the Neural Network Approach
by Sihem Khemakhem & Younes Boujelbene - 79-106 Bank Credit Risk Analysis with K-Nearest-Neighbor Classifier: Case of Tunisian Banks
by Aida Krichene Abdelmoula - 107-127 Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception
by Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani - 128-152 Understanding Audit Reporting Changes: Introduction of Key Audit Matters
by George-Silviu Cordos & Melinda-Timea Fulop - 153-169 The Value of Discretionary Accruals Computed Using both National and International Standards
by Florin Dobre & Laura Brad & Radu Ciobanu - 170-192 Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries
by Ruxandra-Adriana Mateescu - 193-216 Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites
by Ionelia-Alexandra Feldioreanu & Crina Seria - 217-233 E-Government towards Transparency: A Comparative Analysis Applied To the Italian Public Sector
by Massimo Pollifroni
December 2014, Volume 13, Issue 4
- 607-622 Alpha
by Robert Faff - 623-642 The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
by Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu - 643-664 “Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
by Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa - 665-685 Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
by Karim Charaf & Ahmed Fath-Allah Rahmouni - 686-718 Audit Pricing, Start-Up Cost and Opinion Shopping
by Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke - 719-738 Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model
by Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal - 739-754 A Critical Look on the Student’s Internet Use – An Empirical Study
by Victoria Stanciu & Andrei Tinca - 755-773 Contractual Balance in the Context of the Post-Economic Crisis and the New Romanian Civil Code
by Bazil Oglinda - 774-799 An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
by Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu - 800-819 An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics
by Andrei Razvan Crisan & Melinda Timea Fulop
September 2014, Volume 13, Issue 3
- 430-448 Determinants of the extent of Asia-Pacific banks’ derivative activities
by Hue Hwa Au Yong & Robert Faff & Keryn Chalmers - 449-465 Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
by Yigit Bora Senyigi - 466-491 Impact of IFRS on the accounting numbers of Romanian listed companies
by Costel Istrate - 492-519 Preparedness for and perception of IFRS for SMEs: evidence from Turkey
by Merve Kilic & Ali Uyar & Basak Ataman - 520-536 The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
by Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed - 537-558 The current status of management accounting in Romania: the accountants' perception
by Corina Grosu & Alina Almasan & Cristina Circa - 559-583 Factors affecting establishment of an institutional knowledge management culture – a study of organizational vision
by Irina Bogdana Pugna & Dana-Maria Boldeanu - 584-598 The Whistleblowing Policies in Romania’s Labour Law
by Raluca Dimitriu
June 2014, Volume 13, Issue 2
- 182-197 Editorial - IFRS application in Central and South-Eastern European countries
by Nadia Albu & Catalin Nicolae Albu - 198-235 The development of accounting and application of IFRS in the Czech Republic
by Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova - 236-258 Implementation of IFRSs and IFRS for SMEs: the case of Estonia
by Lehte Alver & Jaan Alver & Liis Talpas - 259-280 Transition to IFRS in the Republic of Moldova: general and practical aspects
by Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca - 281-310 The Polish accounting system and IFRS implementation process in the view of empirical research
by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska - 311-350 IFRS adoption in developing countries: the case of Romania
by Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu - 351-372 IFRS application in Slovenia
by Mateja Jerman & Ales Novak - 373-399 IFRS implementation and studies in Turkey
by Cagnur Kaytmaz Balsari & Secil Varan - 400-422 Implementation of International Financial Reporting Standards in Ukraine
by Ruslana Kuzina
March 2014, Volume 13, Issue 1
- 4-34 An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey
by Volkan Demir & Oguzhan Bahadir - 35-49 A Discussion over IFRS’ Adoption in Islamic Countries
by Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan - 50-81 Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers
by Joanna Dyczkowska - 82-97 Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
by Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni - 98-110 Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices
by Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq - 111-158 A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics
by Elena Roxana Anghel-Ilcu - 159-174 The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria
by Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi
December 2013, Volume 12, Issue 4
- 510-536 Liquidity, Sentiment and Segmentation: A Survey of Closed-End Fund Literature
by Mary FLETCHER - 537-552 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
by Nadia ALBU - 553-577 Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan
by Mo'taz Amin AL-SA'EED - 578-594 Supporting Management Decisions by Using Artificial Neural Networks for Exchange Rate Prediction
by Laura Maria BADEA (STROIE) - 595-625 Does the Extent to Which an ERP System is Human-Centered Contribute to User Satisfaction with That System?
by Petrus A. USMANIJ & Mei-Tai CHU & Rajiv KHOSLA - 626-649 ERP Solutions between Success and Failure
by Victoria STANCIU & Andrei TINCA - 650-670 Information System for the Management of the Processes
by Vladimir KRAJCIK - 671-696 An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession
by Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA
September 2013, Volume 12, Issue 3
- 388-404 Accounting Policy Options under IFRS: Evidence from Turkey
by Oguzhan BAHADIR & Buke TOLGA - 405-423 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA - 424-439 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
by Catalin Nicolae ALBU - 440-454 A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction
by Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN - 455-470 Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
by Sorin BRICIU & Sorinel CAPUSNEANU - 471-488 The Behavioral Intention of Malaysian Students toward Accounting Discipline
by Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN - 489-503 Centrifugal Trends in Collective Bargaining
by Raluca DIMITRIU
June 2013, Volume 12, Issue 2
- 144-154 Generating Innovative Research Ideas
by Donald STOKES - 155-189 The Role of Management as a User of Accounting Information: Implications for Standard Setting
by Brigitte EIERLE & Wolfgang SCHULTZE - 190-212 Assuming the Worst: The Shifting Sands of Pension Accounting
by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON - 213-234 Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective
by Peter CAREY & George TANEWSKI - 235-262 Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
by Si Wen (Stacey) WANG & David HAY - 263-279 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
by Gary MONROE & Sarowar HOSSAIN - 280-301 The Effect of the Introduction of the Euro on Asymmetric Stock Market Returns Volatility Across the Euro-Zone
by Simon MOORHEAD & Robert BROOKS - 302-318 Oil, Oil Volatility and Airline Stocks: A Global Analysis
by Mohan NANDHA & Robert BROOKS & Robert FAFF - 319-344 An Investigation of the Interest Rate Risk and Exchange Rate Risk of rhe European Financial Sector: Euro Zone Versus Non-Euro Zone Countries
by Amalia DI IORIO & Robert FAFF & Harald SANDER - 345-378 The Soviet Accounting Bulletin, 1973-1983
by David ALEXANDER
March 2013, Volume 12, Issue 1
- 4-21 The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
by Karim CHARAF & Pierre-Laurent BESCOS - 22-38 The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan
by Azzouz ELHAMMA & Zhang YI FEI - 39-60 A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey
by Isil PEKDEMIR & Recep PEKDEMIR & Yasemin SEN - 61-75 Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey
by Ali UYAR & Ali Haydar GUNGORMUª - 76-100 Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange
by Bogdan DIMA & Ioan CUZMAN & Stefana DIMA (CRISTEA) & Otilia SARAMAT - 101-117 Implications of the Operational Risk Practices Applied in the Banking Sector on the Information Systems Area
by Pavel NASTASE & Simona Felicia UNCHIASU - 118-131 Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India
by Sandeep GOEL
December 2012, Volume 11, Issue 4
- 510-531 Corporate Governance in Turkey: Issues and Practices of High-Performance Companies
by Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL