Vol. 24, No. 2/2025

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A bibliometric analysis of literature on accounting information systems: trends, future and direction

Authors: Justice Stephen Tetteh Zotorvie, James Dickson Fiagborlo and Edward Sedzro

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Do state-controlled banks pay more or less taxes? Evidence for Brazil

Authors: Luiz Cláudio de Carvalho Mauro, Sérgio Jurandyr Machado, Mathias Schneid Tessmann and Luiz Augusto Ferreira Magalhães

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The impact of tax audits on tax avoidance levels: The moderating role of audit quality

Authors: Sabrine Hamrouni and Ines Menchaoui

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Ownership concentration and risk disclosure quality in the Tunisian context: Evidence from the pre- and during COVID19 periods

Authors: Ikhlass Amous and Ahmed Chabchoub

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The CSFs for the implementation of ERP systems and the potential impact on management control – a case study of the SCAEK company

Authors: Farid Latreche and Fatima Berarma

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Applying forecasting methods to accrual-based and cash-based ratio analysis

Author: Alexey Litvinenko,  Anna Litvinenko and Samuli Saarinen

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The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index

Author: Imen Mahfoudh and Sameh Kobbi-Fakhfakh

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