Category Archives: 4/2024

Using combined accrual and cash ratio analysis to determine pre-bankruptcy status

DOI: 10.24818/jamis.2024.04006 Vol. 23, No. 4, pp. 826-869, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Alexey Litvinenko1,a a University of Tartu, Estonia 1 Corresponding author: Alexey Litvinenko, School of Economics and Business Administration, University … Continue reading

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Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation

DOI: 10.24818/jamis.2024.04005 Vol. 23, No. 4, pp. 793-825, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Denis – Adrian Levanti1,a, Aurelia Ștefănescua and Ileana Cosmina Pitulicea a Bucharest Academy of Economic Studies, Romania 1 Corresponding … Continue reading

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State of the Dotcom-era accounting information systems (AIS) faculty and implications for the artificial intelligence (AI)-era

DOI: 10.24818/jamis.2024.04004 Vol. 23, No. 4, pp. 740-792, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Akhilesh Chandra1,a and Charles F. Maloneb a Knowledge Consultant, USAb North Carolina A&T State University, Greensboro, North Carolina, USA1 … Continue reading

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Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria

DOI: 10.24818/jamis.2024.04003 Vol. 23, No. 4, pp. 718-739, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Abdelaziz Boumakhlouf1,a and Mahmoud Kebiechea a Laboratory of Economics of Organizations and Sustainable Development, Faculty of Economics, University of … Continue reading

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Antecedents and consequences of accounting information system utilization: Evidence from firms in emerging markets

DOI: 10.24818/jamis.2024.04002 Vol. 23, No. 4, pp. 695-717, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Kwaku Kyei Gyamerah1,a, Sylvia Agyeman Addaia and Alhassan Abass Sagoeb a Data link Institute of Business and Technology, Ghana … Continue reading

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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

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