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Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
(
Wiley
, 2020 , Article)
The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ...
A novel proof of useful work for a blockchain storing transportation transactions
(
Elsevier
, 2021 , Article)
Proof-of-Work (PoW) is a common mechanism used to validate peer-to-peer transactions and maintain highly secured immutability of the blockchain. However, this mechanism has been criticized due to its inefficient use of ...
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
(
Inderscience Publishers
, 2021 , Article)
This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ...
Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major
(
Taylor & Francis
, 2020 , Article)
Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting ...
Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
(
Inderscience Enterprises Ltd.
, 2020 , Article)
The paper examines the extent and trend of corporate governance
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar,
the UAE and KSA. The study found that conventional banks had more
compliance ...
Do sukuk spur infrastructure development?
(
Emerald Insight
, 2021 , Article)
Purpose: This paper aims to examine the effect do Sukuk Spur Infrastructure Development of Sukuk market expansion on infrastructure development for a sample of 15 emerging countries over the period 1997–2018. The paper ...
Effects of supervisor’s personality on the support, abuse, and feedback provided to junior accountants
(
Emerald Insight
, 2020 , Article)
Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback ...
Analysis of the resilience of the Turkey tourism industry to exogenous shocks: new evidence from a NARDL model
(
Taylor & Francis
, 2022 , Article)
This paper analyses the resilience of the Turkey tourism industry to exogenous shocks over the period from January 1997 to December 2018. Using the nonlinear autoregressive distributed lag model, our results show strong ...
Empowering employees: the other side of electronic performance monitoring
(
Emerald Insight
, 2020 , Article)
Purpose: Advances in electronic performance monitoring (EPM) have raised employees’ concerns regarding the invasion of privacy and erosion of trust. On the other hand, EPM promises to improve performance and processes. ...
Blockchain as a mean to secure Internet of Things ecosystems – a systematic literature review
(
Emerald Insight
, 2021 , Article)
Purpose: Blockchain is evolving to become a platform for securing Internet of things (IoT) ecosystems. Still, challenges remain. The purpose of this literature review is to highlight the applicability of blockchain as a ...