Author Archives: wpa_jamis

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

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DOI: 10.24818/jamis.2025.02005 Vol. 24, No. 2, pp. 298-327, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Farid Latrechea and Fatima Berarma1,a a Ferhat Abbas University – Setif1, Algeria 1 Corresponding author: Fatima Berarma, Assessing Algerian … Continue reading →

Posted in 2/2025 | Leave a comment

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

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DOI: 10.24818/jamis.2025.02004 Vol. 24, No. 2, pp. 272-297, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Ikhlass Amous1,a and Ahmed Chabchoubb a Faculty of Economics Sciences and Management, Laboratory for economic and financial analysis and … Continue reading →

Posted in 2/2025 | Leave a comment

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

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DOI: 10.24818/jamis.2025.02003 Vol. 24, No. 2, pp. 254-271, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Sabrine Hamrounia and Ines Menchaoui1,a a Faculty of Economics and Management of Tunis, FCF Laboratory, University of Tunis El … Continue reading →

Posted in 2/2025 | Leave a comment

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

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DOI: 10.24818/jamis.2025.02002 Vol. 24, No. 2, pp. 233-253, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Luiz Cláudio de Carvalho Mauroa, Sérgio Jurandyr Machadoa, Mathias Schneid Tessmann1,a and Luiz Augusto Ferreira Magalhãesa a Brazilian Institute … Continue reading →

Posted in 2/2025 | Leave a comment

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

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DOI: 10.24818/jamis.2025.02001 Vol. 24, No. 2, pp. 206-232, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Justice Stephen Tetteh Zotorvie1,a, James Dickson Fiagborlob and Edward Sedzroa a Department of Accounting and Finance, Ho Technical University, … Continue reading →

Posted in 2/2025 | Leave a comment

Book review: Handbook of Accounting, Accountability and Governance, Edited by Garry D. Carnegie and Christopher J. Napie

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DOI: 10.24818/jamis.2025.03006 Vol. 24, No. 3, pp. 530-540, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Elena-Mirela Nichita 1,a, a The Bucharest University of Economic Studies, Romania 1 Corresponding author: Elena-Mirela Nichita, Department of Accounting … Continue reading →

Posted in 3/2025 | Leave a comment

Sustainability Reporting and corporate governance in the European energy sector

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DOI: 10.24818/jamis.2025.03005 Vol. 24, No. 3, pp. 509-529, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Andreea Dinu1,a a The Bucharest University of Economic Studies, Romania 1 Corresponding author: Dinu Andreea, Doctoral School of Accounting, … Continue reading →

Posted in 3/2025 | Leave a comment

Adoption of Robotic Process Automation in the accounting area by a cooperative credit system: Metrics and motivators

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DOI: 10.24818/jamis.2025.03004 Vol. 24, No. 3, pp. 479-508, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Tailane Dias Rovarisa, Fernanda da Silva Momo1,a, Giovana Sordi Schiavia, and Laura Bratkowskia a University Federal of Rio Grande … Continue reading →

Posted in 3/2025 | Leave a comment

Implementing AI in auditing in organizations

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DOI: 10.24818/jamis.2025.03003 Vol. 24, No. 3, pp. 456-478, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Kishore Singh1,a, Mario Bojilova and Peter Besta a CQ University, Australia 1 Corresponding author: Kishore Singh, School of Business and … Continue reading →

Posted in 3/2025 | Leave a comment

Direct entry students in UK higher education: lived learning experiences and a sense of belonging amidst crisis environments

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DOI: 10.24818/jamis.2025.03002 Vol. 24, No. 3, pp. 417-455, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Nadia Gulko1,a,b, Madiha Sarwara and Catriona Hydec a University of Lincoln, Lincoln, UK b North-West University, Potchefstroom, South Africa … Continue reading →

Posted in 3/2025 | Leave a comment

Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms

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DOI: 10.24818/jamis.2025.03001 Vol. 24, No. 3, pp. 391-416, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Anissa Dakhli1,a,b and Zouhaira Khelilc,d a ISFF, University of Sousse, Tunisiab LIGUE Laboratory, University of Manouba, Tunisiac FCF Laboratory, … Continue reading →

Posted in 3/2025 | Leave a comment

A reverse-engineered pitch on “Artificial Intelligence–assisted colonoscopy for colorectal cancer screening: A multicenter randomized controlled trial”

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DOI: 10.24818/jamis.2025.04009 Vol. 24, No. 4, pp. 747-755, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Elizabeth Yong1,a a Faculty of Health, Medicine and Behavioural Sciences, The University of Queensland, Australia 1 Corresponding author:Elizabeth Yong, … Continue reading →