Accounting & Information Systems
Recent Submissions
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Audit committee financial expertise: mitigation of real earnings management
( Inderscience , 2024 , Article)The paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial ... -
Board effectiveness and corporate social responsibility in light of cultural dimensions: what changed during the COVID-19 pandemic?
( Inderscience , 2024 , Article)We examine whether board effectiveness influences CSR during the unprecedented COVID-19 period, against the backdrop of cultural dimensions. Using a balanced sample consisting of 3,261 unique firms (6,522 firm years) from ... -
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals
( Elsevier , 2025 , Article)This study delves into the dialectical implications of Cloud-ERP within organisations, emphasising the roles of accountants and information systems (IS) professionals across various organisational sizes. Adopting an ... -
Burns and Scapens’ framework: a 25-year review of insights, challenges, and prospective directions
( Emerald , 2025 , Article)Purpose: Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management ... -
The role of THEQA, as a government-led trustmark, in developing consumers’ trust in local e-commerce websites
( Inderscience , 2025 , Article)The purpose of this study is to explore how THEQA, a government-led trustmark program in the State of Qatar, provides local vendors with mechanisms to establish online trust. This is the first study to explore a government-led ... -
Factors influencing the intention to use mobile banking
( Inderscience Publishers , 2024 , Article)This paper aims to investigate the main factors that influence the intention to use mobile banking in Qatar. The technology acceptance model (TAM) and information system success model (ISSM) were integrated and extended ... -
Taxation in Qatar - an Abadi (Non-finite) vehicle for economic diversification?
( International Bureau of Fiscal Documentation (IBFD) , 2020 , Article)In December 2018, Qatar introduced a package of tax reforms that represents a major move towards diversifying government revenue and achieving its vision of becoming an advanced country by 2030. This article argues that ... -
Prediction of in-hospital mortality in patients on mechanical ventilation post traumatic brain injury: machine learning approach
( BioMed Central Ltd , 2020 , Article)Background The study aimed to introduce a machine learning model that predicts in-hospital mortality in patients on mechanical ventilation (MV) following moderate to severe traumatic brain injury (TBI). Methods A ... -
How does the regulatory focus of CEOs spur firms’ innovation? Moderating roles of CEO tenure, gender diversity and industry munificence
( Emerald Publishing , 2024 , Article)Purpose: Grounded on regulatory focus theory, this study aims to explore whether the regulatory focus of leadership (promotion versus prevention) influences a firm’s innovation. Moreover, it examines the moderating effect ... -
Building integrated assessment model for IoT technology deployment in the Industry 4.0
( Springer Nature , 2024 , Article)Internet of Things (IoT) platforms have become the building blocks of any automated system but they are more important in case of industrial systems where sensitive data are captured and handled by the information system. ... -
Gender diversity and disclosure: a meta-analysis
( Springer Nature , 2025 , Article)The significance of Gender diversity in enhancing quality of reporting has been a focal point of the theoretical and empirical research in recent decades. However, discrepancies persist between empirical findings and ... -
AIoT-enabled service prioritization for mobile nodes using enhanced PMIPv6 extension protocol
( Springer Nature , 2025 , Article)Network-based mobility protocols, such as proxy mobile IPv6, are widely recognized as one of the most popular options for facilitating seamless mobility and reducing the burden of mobility-related signaling on mobile nodes ... -
The intersection of finTech adoption, HR competency potential, service innovation, and firm growth in the banking sectors using Entropy and TOPSIS
( Public Library of Science , 2025 , Article)The adoption of Financial Technology (FinTech), along with the enhancement of Human Resource (HR) competencies, service innovation, and firm growth, plays a crucial role in the development of the banking sector. Despite ... -
Key Audit Matters Between Auditors and Auditees in Middle East and North Africa
( Multidisciplinary Digital Publishing Institute (MDPI) , 2024 , Article)This study investigates the impact of auditor- and auditee-specific features on key audit matter disclosures in auditors’ reports. It focuses on client factors, including debt, profitability, financial distress, and audit ... -
Health status: the pivot point in trusting smart health-care systems and providers for use
( Emerald Publishing , 2024 , Article)Purpose: This research aims to investigate the interplay between individuals’ health status and their level of trust in both smart health-care systems and health-care providers and how these factors influence the decision ... -
Decoding business analytics: discovering the hidden core through a novel taxonomy
( Emerald Publishing , 2025 , Article)Purpose: This study develops a comprehensive taxonomy of the business analytics (BA) discipline, uncovering its intellectual core and revealing its evolution over the past 12 years. Design/methodology/approach: Using ... -
ESG performance, board diversity and tax avoidance: empirical evidence from the UK
( Emerald Publishing , 2025 , Article)Purpose: This paper aims to investigate the effect of ESG performance and board diversity on tax avoidance practices of FTSE350 companies before and after the COVID-19 pandemic from the stakeholder theory perspective. ... -
Integrated Reporting: The Case of Intangible Capital Information
( University of Wollongong , 2024 , Article)This paper examines the reporting on intangible capital (IC) in annual reports, focusing on its extent and the trends within integrated corporate reporting. Using a comprehensive reporting index, we found that Qatari listed ... -
The Impact of Cultural Dimensions and Quality of Life on Smartphone Addiction and Employee Performance: The Moderating Role of Quality of Life
( Springer Nature , 2024 , Article)Smartphones, while ubiquitous and beneficial, can lead to problematic use. This study investigates the intricate interplay between cultural dimensions, smartphone addiction, and employee performance. Through the lens of ... -
Transforming future technology with quantum-based IoT
( Springer Nature , 2024 , Article)With the advent of internet-enabled and hybrid technologies, information is becoming increasingly accessible to the general public. Smartphones and other gadgets are used extensively by people to share and promote ideas, ...
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