Author Archives: Andreea Maldareanu

Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union

DOI: 10.24818/jamis.2024.03008 Vol. 23, No. 3, pp. 616-642, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Catalin Mos1,a a Faculty of Economics and Business Administration, Babes-Bolyai University, Romania1 Corresponding author: Doctoral School of Economics and … Continue reading

Posted in 3/2024 | Leave a comment

Professional skepticism and auditors’ judgments: Evidence from Tunisia

DOI: 10.24818/jamis.2024.03007 Vol. 23, No. 3, pp. 596-615, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Hager Ennar1,a and Salma Damak-Ayadib a University of Tunis El Manar, FSEG, LR99ES24, LIGUE, University of Manouba, Tunisiab University … Continue reading

Posted in 3/2024 | Leave a comment

Value relevance of accounting information in uncertain economic policy context: evidence from Tunisia

DOI: 10.24818/jamis.2024.03006 Vol. 23, No. 3, pp. 570-595, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Hejer Khaldia and Féten Hamama1,a a LIGUE, Higher Institute of Accounting and Business Administration, Tunisia 1 Corresponding author: LIGUE, Higher … Continue reading

Posted in 3/2024 | Leave a comment

The adverse consequences of technostress on strain and turnover intentions among auditors: the mitigating effect of segmentation mindset

DOI: 10.24818/jamis.2024.03005 Vol. 23, No. 3, pp. 551-570, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Abir Dhaouadi1,a, Anis Khedhaouriaa and Neila Boulilaa a Institute of High Commercial Studies of Carthage, Tunisia1 Corresponding author: University … Continue reading

Posted in 3/2024 | Leave a comment

IPSAS Adoption in African countries: Talking or walking the talk

DOI: 10.24818/jamis.2024.03004 Vol. 23, No. 3, pp. 530-550, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Amel Chatti1,a, Salma Dammak Ayadib and Maher Jerijic a Tunis Carthage University, LIGUE, Higher Institute of Accounting and Business … Continue reading

Posted in 3/2024 | Leave a comment

Evaluating the effects of ESG reporting on earnings management in an emerging economy

DOI: 10.24818/jamis.2024.03003 Vol. 23, No. 3, pp. 507-530, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Sana Masmoudi1,a a Ecole Supérieure de Commerce, University of Sfax, Laboratory Economic and Financial Analysis and Modeling Research: LRAMEF, … Continue reading

Posted in 3/2024 | Leave a comment

International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience

DOI: 10.24818/jamis.2024.03002 Vol. 23, No. 3, pp. 483-506, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Fatma Ben Slama1,a a Higher Institute of Accounting and Business Administration, University of Manouba (UMA), LIGUE Laboratory, Tunisia1 Corresponding … Continue reading

Posted in 3/2024 | Leave a comment

Introduction for the Special Section on “Inclusive, circular, and technological transformations in financial accounting: challenges and opportunities for organizations and stakeholders”

DOI: 10.24818/jamis.2024.03001 Vol. 23, No. 3, pp. 474-482, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Feten Arfaoui-Masmoudi1,a and Sourour Hazami-Ammar2,b a,b LIGUE Laboratory, University of Manouba, UMA, Tunisia1 Corresponding author: Sourour Hazami-Ammar, Associate Professor … Continue reading

Posted in 3/2024 | Leave a comment

Using combined accrual and cash ratio analysis to determine pre-bankruptcy status

DOI: 10.24818/jamis.2024.04006 Vol. 23, No. 4, pp. 826-869, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Alexey Litvinenko1,a a University of Tartu, Estonia 1 Corresponding author: School of Economics and Business Administration, University of Tartu, … Continue reading

Posted in 4/2024 | Leave a comment

Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation

DOI: 10.24818/jamis.2024.04005 Vol. 23, No. 4, pp. 793-825, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Denis – Adrian Levanti1,a, Aurelia Ștefănescua and Ileana Cosmina Pitulicea a Bucharest Academy of Economic Studies, Romania 1 Corresponding … Continue reading

Posted in 4/2024 | Leave a comment

State of the Dotcom-era accounting information systems (AIS) faculty and implications for the artificial intelligence (AI)-era

DOI: 10.24818/jamis.2024.04004 Vol. 23, No. 4, pp. 740-792, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Akhilesh Chandra1,a and Charles F. Maloneb a Knowledge Consultant, USAb North Carolina A&T State University, Greensboro, North Carolina, USA1 … Continue reading

Posted in 4/2024 | Leave a comment

Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria

DOI: 10.24818/jamis.2024.04003 Vol. 23, No. 4, pp. 718-739, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Abdelaziz Boumakhlouf1,a and Mahmoud Kebiechea a Laboratory of Economics of Organizations and Sustainable Development, Faculty of Economics, University of … Continue reading

Posted in 4/2024 | Leave a comment

Antecedents and consequences of accounting information system utilization: Evidence from firms in emerging markets

DOI: 10.24818/jamis.2024.04002 Vol. 23, No. 4, pp. 695-717, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Kwaku Kyei Gyamerah1,a, Sylvia Agyeman Addaia and Alhassan Abass Sagoeb a Data link Institute of Business and Technology, Ghana … Continue reading

Posted in 4/2024 | Leave a comment