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Content
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 - 77-91 The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia
by Assawer Elaoud & Anis Jarboui - 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
September 2018, Volume 17, Issue 3
- 313-329 The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context
by Chaima Kooli & Raoudha Trabelsi & Fethi Tlili - 330-352 The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana
by Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor - 353-373 Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study
by Maria-Silvia Sandulescu & Catalin-Nicolae Albu - 374-405 Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices
by Walid Khoufi & Dhouha Khrifech - 406-439 The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective
by Aisha Saderuddin & Yasser Barghathi - 440-461 The Threats of Using Computerized Accounting Information Systems in The Banking Industry
by Ernest Amoaful Bansah - 462-483 Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia
by Irsyadillah Irsyadillah & Alhashmi Aboubaker Lasyoud - 484-492 Does Demonetization Affect Innovation? A Study of Cash Heavy Businesses in India: A Fantasy Pitch
by Robin Carrick & William Tunny - 493-499 CEO Connectedness and Expropriation: A Pitch
by Shijun Guo - 500-508 Market Discipline and Banking Crises in Russia: A Reverse Engineered Pitch
by Nurhastuty Wardhani
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 Shao & 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
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