Category Archives: 3/2024

The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence

DOI: 10.24818/jamis.2024.03009 Vol. 23, No. 3, pp. 643-663, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Raida Chakroun1,a a IHEC Carthage, University of Carthage and LIGUE Laboratory LR99ES24, ISCAE, University of Manouba, Tunisia1 Corresponding author: … Continue reading

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Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union

DOI: 10.24818/jamis.2024.03008 Vol. 23, No. 3, pp. 616-642, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Catalin Mos1,a a Faculty of Economics and Business Administration, Babes-Bolyai University, Romania1 Corresponding author: Doctoral School of Economics and … Continue reading

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Professional skepticism and auditors’ judgments: Evidence from Tunisia

DOI: 10.24818/jamis.2024.03007 Vol. 23, No. 3, pp. 596-615, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Hager Ennar1,a and Salma Damak-Ayadib a University of Tunis El Manar, FSEG, LR99ES24, LIGUE, University of Manouba, Tunisiab University … Continue reading

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Value relevance of accounting information in uncertain economic policy context: evidence from Tunisia

DOI: 10.24818/jamis.2024.03006 Vol. 23, No. 3, pp. 570-595, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Hejer Khaldia and Féten Hamama1,a a LIGUE, Higher Institute of Accounting and Business Administration, Tunisia 1 Corresponding author: LIGUE, Higher … Continue reading

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The adverse consequences of technostress on strain and turnover intentions among auditors: the mitigating effect of segmentation mindset

DOI: 10.24818/jamis.2024.03005 Vol. 23, No. 3, pp. 551-570, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Abir Dhaouadi1,a, Anis Khedhaouriaa and Neila Boulilaa a Institute of High Commercial Studies of Carthage, Tunisia1 Corresponding author: University … Continue reading

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IPSAS Adoption in African countries: Talking or walking the talk

DOI: 10.24818/jamis.2024.03004 Vol. 23, No. 3, pp. 530-550, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Amel Chatti1,a, Salma Dammak Ayadib and Maher Jerijic a Tunis Carthage University, LIGUE, Higher Institute of Accounting and Business … Continue reading

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Evaluating the effects of ESG reporting on earnings management in an emerging economy

DOI: 10.24818/jamis.2024.03003 Vol. 23, No. 3, pp. 507-530, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Sana Masmoudi1,a a Ecole Supérieure de Commerce, University of Sfax, Laboratory Economic and Financial Analysis and Modeling Research: LRAMEF, … Continue reading

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International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience

DOI: 10.24818/jamis.2024.03002 Vol. 23, No. 3, pp. 483-506, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Fatma Ben Slama1,a a Higher Institute of Accounting and Business Administration, University of Manouba (UMA), LIGUE Laboratory, Tunisia1 Corresponding … Continue reading

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Introduction for the Special Section on “Inclusive, circular, and technological transformations in financial accounting: challenges and opportunities for organizations and stakeholders”

DOI: 10.24818/jamis.2024.03001 Vol. 23, No. 3, pp. 474-482, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Feten Arfaoui-Masmoudi1,a and Sourour Hazami-Ammar2,b a,b LIGUE Laboratory, University of Manouba, UMA, Tunisia1 Corresponding author: Sourour Hazami-Ammar, Associate Professor … Continue reading

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