Author Archives: wpa_jamis

Critical success factors for management accounting digitalisation: A structured literature review and evidence from practitioners

DOI: 10.24818/jamis.2026.02005 Vol. 25, No. 2, pp. 293-326, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Sînziana-Maria Rîndașua and Cristina-Gabriela Grimescu (Guțu)1,a a Bucharest University of Economic Studies, Bucharest, Romania 1 Corresponding author: Cristina-Gabriela Grimescu … Continue reading

Posted in 2/2026 | Leave a comment

The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities

DOI: 10.24818/jamis.2026.02004 Vol. 25, No. 2, pp. 264-292, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Wafa Ahmouda1,a and Abdelmadjid Mouzarineb a Laboratory of Innovation, Economic and Financial Analysis, Badji Mokhtar – Annaba University, Algeria … Continue reading

Posted in 2/2026 | Leave a comment

Factors influencing the association between CEO change and creative accounting practices in Bangladesh

DOI: 10.24818/jamis.2026.02003 Vol. 25, No. 2, pp. 231-263, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Ruksana Parvin1,a a Department of Accounting, Kishoreganj University, Bangladesh 1 Corresponding author: Ruksana Parvin, Department of Accounting, Kishoreganj University, … Continue reading

Posted in 2/2026 | Leave a comment

The relationship between corporate governance mechanisms and financial performance

DOI: 10.24818/jamis.2026.02002 Vol. 25, No. 2, pp. 203-230, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mădălina Preda1,a and Alexandra Ștefana a Doctoral School of Accounting, Bucharest University of Economic Studies, Romania 1 Corresponding author: … Continue reading

Posted in 2/2026 | Leave a comment

AI in auditing: Drivers and barriers to its adoption and the sociomaterial reconfiguration of the auditor’s role

DOI: 10.24818/jamis.2026.02001 Vol. 25, No. 2, pp. 166-202, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Marcio Fernando da Silva1,a, Ariel Behra, Fernanda da Silva Momoa and António Samagaiob a Federal University of Rio Grande … Continue reading

Posted in 2/2026 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment

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 | Leave a comment