Vol. 23, No. 4/2024

Determinants of audit report delay: Further evidence from Saudi Arabia

Author: Abdullah Alhadadi

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

Authors: Kwaku Kyei Gyamerah, Sylvia Agyeman Addai and Alhassan Abass Sagoe

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

Authors: Abdelaziz Boumakhlouf and Mahmoud Kebieche

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

Authors: Akhilesh Chandra and Charles F. Malone

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

Authors: Denis – Adrian Levanti, Aurelia Ștefănescu and Ileana Cosmina Pitulice

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

Author: Alexey Litvinenko