Author Archives: Andreea Maldareanu

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

DOI: 10.24818/jamis.2024.01011 Vol. 23, No. 1, pp. 261-290, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Iuliana-Madalina Petrica (Papuc)a,1, Chirata Caraiania, Camelia Iuliana Lungua and Liana-Elena Anica-Popaa a The Bucharest University of Economic Studies, Bucharest, … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01010 Vol. 23, No. 1, pp. 237-260, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Bojan Malchev1,a, Atanasko Atanasovskia and Marina Trpeskaa a Faculty of Economics – Skopje, Ss. Cyril and Methodius University in … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01009 Vol. 23, No. 1, pp. 215-236, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Rachael Modupe Gbadamosia and Muyiwa Ezekiel Alade1,a a Adekunle Ajasin University, Akungba-Akoko, Nigeria1 Corresponding author: Muyiwa Ezekiel Alade, Department … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01008 Vol. 23, No. 1, pp. 189-214, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Japhet Imhanzenobea,1, Olusegun Vincenta and Olalekan Aworindea a School of Management & Social Sciences, Pan-Atlantic University, Nigeria1 Corresponding author: … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01007 Vol. 23, No. 1, pp. 162-188, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Christianna Chimonaki1,a, Stelios Papadakisa, Christos Lemonakisa a Hellenic Mediterranean University, Greece1 Corresponding author: Chimonaki Christianna, Institute of Financial Analysis, … Continue reading

Posted in 1/2024 | Leave a comment

The role of IPSAS application in meeting voters yearnings

DOI: 10.24818/jamis.2024.01006 Vol. 23, No. 1, pp. 134-161, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Shakirat Adepeju Babatunde1,a a Lagos State University of Science and Technology, Nigeria1 Corresponding author: Shakirat Adepeju Babatunde, Department of … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01005 Vol. 23, No. 1, pp. 107-133, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Dhouha Bouaziz1,a and Anis Jarbouia a Faculty of Economics and Management of Sfax, University of Sfax, Tunisia1 Corresponding author: … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01004 Vol. 23, No. 1, pp. 76-106, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Mohamed S. El-Deeba, Yasser T. Halimb and Ahmed F. Elbayoumi1,c,d a Faculty of Management Sciences, Modern Sciences and Arts … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01003 Vol. 23, No. 1, pp. 50-75, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Georgiana Burlacu1,a and Ioan-Bogdan Robua a Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iași, România1 … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.01002 Vol. 23, No. 1, pp. 29-49, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Olfa Ben Salah1,a a Faculty of Economics and Management of Sfax, University of Sfax, Tunisia 1 Corresponding author: Olfa … Continue reading

Posted in 1/2024 | Leave a comment

Accounting and taxation in Romania: from connection to disconnection?

DOI: 10.24818/jamis.2024.01001 Vol. 23, No. 1, pp. 5-28, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Costel Istratea,1 a Alexandru Ioan Cuza University of Iași, Romania 1 Corresponding author: Department of Accounting, Management Information Systems … Continue reading

Posted in 1/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.02008 Vol. 23, No. 2, pp. 461-469, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Yen Nee Teoa,1 and Elizabeth Yongb a National University of Malaysiab Indooroopilly State High School, Australia1 Corresponding author: Yen … Continue reading

Posted in 2/2024 | Leave a comment

Accountants’ competencies for sustainability reporting: An exploratory study

DOI: 10.24818/jamis.2024.02007 Vol. 23, No. 2, pp. 446-460, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Maria-Silvia Fotaa,1, Nicoleta-Elena Cristeaa, Alexandru Urechea and Nadia Albua a Bucharest University of Economic Studies, Romania1 Corresponding author: Maria-Silvia … Continue reading

Posted in 2/2024 | Leave a comment

Mapping the research on corporate governance in sensitive industries

DOI: 10.24818/jamis.2024.02006 Vol. 23, No. 2, pp. 412-445, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Andreea Madalina Bojana,1, Camelia Iuliana Lungua and Chirata Caraiania a Bucharest University of Economic Studies, Romania1 Corresponding author: Doctoral … Continue reading

Posted in 2/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.02005 Vol. 23, No. 2, pp. 381-411, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Fatma Bougacha1,a and Mouna Guedriba a Faculty of Economics and Management of Sfax, University of Sfax, Tunisia1 Corresponding author: … Continue reading

Posted in 2/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.02004 Vol. 23, No. 2, pp. 365-380, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Gabriel Jingaa, Mădălina Dumitru1,a, Elena-Mariana Glăvana and Gabriel Radua a Bucharest University of Economic Studies, Romania1 Corresponding author: Mădălina … Continue reading

Posted in 2/2024 | Leave a comment

The connectivity of internal audit and risk management research

DOI: 10.24818/jamis.2024.02003 Vol. 23, No. 2, pp. 339-364, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Natalia Maria Greapcă1,a and Camelia Iuliana Lungua a Bucharest University of Economic Studies, Romania1 Corresponding author: Doctoral School of … Continue reading

Posted in 2/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.02002 Vol. 23, No. 2, pp. 317-338, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Sameh Kobbi-Fakhfakh1,a and Nesrine Belguitha a High Business School of Sfax (ESCS), University of Sfax, Tunisia 1 Corresponding author: … Continue reading

Posted in 2/2024 | Leave a comment

Big Four ‘rhetorical’ strategies: Carillion’s collapse

DOI: 10.24818/jamis.2024.02001 Vol. 23, No. 2, pp. 295-316, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Fadi Alkaraan1,a,b, Mohammad Albahloulc, Tony Abdoushd, Mahmoud Elmarzoukye, Nadia Gulkoa,f a University of Lincoln, UK b Gulf University for … Continue reading

Posted in 2/2024 | Leave a comment

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

DOI: 10.24818/jamis.2024.03009 Vol. 23, No. 3, pp. 643-663, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Raida Chakroun1,a a IHEC Carthage, University of Carthage and LIGUE Laboratory LR99ES24, ISCAE, University of Manouba, Tunisia1 Corresponding author: … Continue reading

Posted in 3/2024 | Leave a comment