Category Archives: 2/2025

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

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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

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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

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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

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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

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