Browsing Accounting & Information Systems by Publisher "Emerald Publishing"
Now showing items 1-7 of 7
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Culture, language, and accounting reform: a new perspective on IPSAS implementation
( Emerald Publishing , 2022 , Article)Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ... -
The double-edged sword of social media usage during the COVID-19 pandemic: demographical and cultural analyses
( Emerald Publishing , 2022 , Article)Purpose: This exploratory research aims to (1) investigate the bright and dark sides of social media use during the COVID-19 pandemic; (2) explore the impact of demographic factors on social media usage; and (3) assess the ... -
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
( Emerald Publishing , 2023 , Article)Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ... -
Financial development and economic diversification in Qatar: does Islamic finance matters
( Emerald Publishing , 2023 , Article)Purpose: The financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated financial system to achieve economic ... -
Genes, Culture, and Voluntary Audits
( Emerald Publishing , 2023 , Book chapter)National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country’s rate of growth, access to external credit, and institutional quality. Audits, however, ... -
Information security policy compliance: a higher education case study
( Emerald Publishing , 2018 , Article)Purpose: The purpose of this case study is to examine the factors that impact higher education employees’ violations of information security policy by developing a research model based on grounded theories such as deterrence ... -
State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders
( Emerald Publishing , 2023 , Article)Purpose: The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such ...