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About AMIS
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Indexed and abstracted in:
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- Australian Business Deans Council list
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- Polish Official Journal List
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FACULTY OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
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Bucharest Romania
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E-mail: revista@cig.ase.ro
Tel:+4021.319.19.00/118, 228
Tel./fax. +40 21 319.19.89
Author Archives: wpa_jamis
Examining financial analyst herding behavior in collectivistic versus individualistic countries
DOI: 10.24818/jamis.2026.01005 Vol. 25, No. 1, pp. 131-161, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Todd Whitea, Gaurav Gupta1,b and Scott Cohenc a University of North Carolina at Pembroke, United States b University of … Continue reading
Posted in 1/2026
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How U.S. firms adjusted capital structure after the Tax Cuts and Jobs Act: Empirical evidence
DOI: 10.24818/jamis.2026.01004 Vol. 25, No. 1, pp. 106-130, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mohammad Tareq1,a, b, Abdullah Al Mahmudb and Muhammad Shahin Miahc a Department of Industrial Management, New Uzbekistan University, Tashkent, … Continue reading
Posted in 1/2026
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Prompting to extract data inputs for accounting systems from heterogeneous data sources
DOI: 10.24818/jamis.2026.01003 Vol. 25, No. 1, pp. 70-105, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Florina G. Huttera and Juliane Wutzler1,b a Hasso Plattner Institute, Germany b Worms University of Applied Sciences, Germany 1 … Continue reading
Posted in 1/2026
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Exploring the influence of institutional factors on the segment disclosure practices of large European listed entities
DOI: 10.24818/jamis.2026.01002 Vol. 25, No. 1, pp. 29-69, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Nadia Albu1,a a Bucharest University of Economic Studies, Bucharest, Romania 1 Corresponding author: Nadia Albu, Department of Accounting and … Continue reading
Posted in 1/2026
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Nuclear Energy and Sustainable Business Models: Comparative Analysis of Corporate Reporting in the European Union
DOI: 10.24818/jamis.2026.01001 Vol. 25, No. 1, pp. 5-28, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): NingShan Haoa and Voicu D. Dragomir1,b a Doctoral School of Accounting, Bucharest University of Economic Studies, Bucharest, Romania b … Continue reading
Posted in 1/2026
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Determinants of audit report delay: Further evidence from Saudi Arabia
DOI: 10.24818/jamis.2024.04001 Vol. 23, No. 4, pp. 668-694, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Abdullah Alhadadi1,a a College of Business, Jazan University, Jazan, Saudi Arabia 1 Corresponding author: Abdullah Alhadadi, Department of Accounting … Continue reading
Posted in 4/2024
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Does gender diversity moderate the relationship between corporate social responsibility and financial distress in European firms?
DOI: 10.24818/jamis.2025.01006 Vol. 24, No. 1, pp. 173-202, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Maali Kachouri1,a and Yosra bida Youssefa a ISFFS, Univeristy of Sousse, Tunisa 1 Corresponding author: Maali Kachouri, Higher Institute of … Continue reading
Posted in 1/2025
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The influence of corporate governance mechanisms on financial performance. Is gender diversity a relevant board characteristic?
DOI: 10.24818/jamis.2025.01005 Vol. 24, No. 1, pp. 138-172, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Raluca Andreea Achim1,a and Camelia Iuliana Lungua a Bucharest University of Economic Studies, Romania 1 Corresponding author: Raluca Andreea Achim, … Continue reading
Posted in 1/2025
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Investigating the Greek general government accounting reform: The challenging task of staff training
DOI: 10.24818/jamis.2025.01004 Vol. 24, No. 1, pp. 96-137, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Michalis Bekiarisa, Thekla Paraponti1,b and Foteini Spanoua a School of Business, University of the Aegean, Chios, Greece b School … Continue reading
Posted in 1/2025
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Financial accounting processes automation: Guidelines for implementation
DOI: 10.24818/jamis.2025.01003 Vol. 24, No. 1, pp. 65-95, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Pedro Henrique Diehl Cabral1,a, Ariel Behra, Carla Bonato Marcolinb and Giovana Sordi Schiavia a Federal University of Rio Grande … Continue reading
Posted in 1/2025
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ESG disclosure and financial performance in two interconnected economic activities affected by the global semiconductor crisis
DOI: 10.24818/jamis.2025.01002 Vol. 24, No. 1, pp. 26-64, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Emil Adrian Bancu1,a, Miruna Iuliana Cuneaa and Dragoș Marian Dragomira a Bucharest University of Economic Studies, Romania 1 Corresponding author: … Continue reading
Posted in 1/2025
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The effect of audit market deregulation on audit competition and quality
DOI: 10.24818/jamis.2025.01001 Vol. 24, No. 1, pp. 5-25, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Marios Fasoulas1,a and Evangelos Chytisa a Department of Accounting and Finance, University of Ioannina, Greece 1 Corresponding author: Evangelos Chytis, … Continue reading
Posted in 1/2025
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The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index
DOI: 10.24818/jamis.2025.02007 Vol. 24, No. 2, pp. 361-386, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Imen Mahfoudha and Sameh Kobbi-Fakhfakh1,b a Faculty of Economics and Management of Sfax (FSEGS), Research Laboratory: GFC, University of … Continue reading
Posted in 2/2025
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Applying forecasting methods to accrual-based and cash-based ratio analysis
DOI: 10.24818/jamis.2025.02006 Vol. 24, No. 2, pp. 328-360, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Alexey Litvinenko1,a, Anna Litvinenkob and Samuli Saarinenc a University of Tartu, Estonia b allinn University of Technology, Tallinn School … Continue reading
Posted in 2/2025
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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
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
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Ownership concentration and risk disclosure quality in the Tunisian context: Evidence from the pre- and during COVID19 periods
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
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The impact of tax audits on tax avoidance levels: The moderating role of audit quality
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
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Do state-controlled banks pay more or less taxes? Evidence for Brazil
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
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A bibliometric analysis of literature on accounting information systems: trends, future and direction
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
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Book review: Handbook of Accounting, Accountability and Governance, Edited by Garry D. Carnegie and Christopher J. Napie
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
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