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About AMIS
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Indexed and abstracted in:
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Ranked by:
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- Australian Business Deans Council list
- ESSEC ranking of journals
- Polish Official Journal List
- SIDREA's list (the Italian Society of professors and researchers studying Accounting)
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FACULTY OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
6 Piata Romana, Sector 1
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
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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Sustainability Reporting and corporate governance in the European energy sector
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
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Adoption of Robotic Process Automation in the accounting area by a cooperative credit system: Metrics and motivators
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
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Implementing AI in auditing in organizations
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
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Direct entry students in UK higher education: lived learning experiences and a sense of belonging amidst crisis environments
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
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Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms
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
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A reverse-engineered pitch on “Artificial Intelligence–assisted colonoscopy for colorectal cancer screening: A multicenter randomized controlled trial”
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
Posted in 4/2025
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Auditor-client relationship from a digital context perspective: Evidence from France, Luxembourg and Morocco
DOI: 10.24818/jamis.2025.04008 Vol. 24, No. 4, pp. 720-746, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Oubada Harazem1,a and Azzouz Elhammaa a ENCG Kenitra, Ibn Tofail University, Morocco 1 Corresponding author: Oubada Harazem, ENCG Kenitra, Ibn … Continue reading
Posted in 4/2025
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Journey of business excellence through lean in an apparel firm: Rhetoric, institutionalisation, and management accounting implications
DOI: 10.24818/jamis.2025.04007 Vol. 24, No. 4, pp. 692-719, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Thisali Liyanagea, Tharusha Gooneratne1,b and Sujeewa Damayanthib a Sri Lanka Institute of Information Technology, Sri Lanka b University of Colombo, … Continue reading
Posted in 4/2025
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The contribution of a good relationship between internal audit and information systems to information protection outcomes: The case of banks in Greece
DOI: 10.24818/jamis.2025.04006 Vol. 24, No. 4, pp. 673-691, 2025 © 2025. This work is openly licensed via CC BY 4.0. Author(s): Dimitrios Mitskinis1,a, Nikolaos Antonakisb, George Drogalasb and Maria Koumoundourouc a University of West Macedonia, Greece b University of Macedonia, … Continue reading
Posted in 4/2025
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