تصفح Accounting & Information Systems حسب العنوان
السجلات المعروضة 232 -- 251 من 507
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Female audit committee members and their influence on audit fees
( Blackwell Publishing , 2018 , Article)We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence ... -
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 ... -
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
( Emerald Insight , 2021 , Article)Purpose: This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims ... -
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 ... -
Financial instruments disclosure: The case of Qatari listed banks
( Inderscience Publishers , 2016 , Article)The aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were ... -
Financial leverage and firm performance evidence from amman stock exchange
( Universita Carlo Cattaneo , 2019 , Article)This study tests the relationship between financial leverage and firm performance. Previous studies found mixed results (e.g., Gill et al. 2011, Mouna et al. 2017, and Abubaker (2015). Some suggest including the effect of ... -
Financing microfinance institutions: subsidies or deposit mobilisation
( Routledge , 2019 , Article)According to conventional wisdom, dependence on subsidies cannot achieve the double bottom lines of microfinance institutions (MFIs): outreach and financial sustainability. The application of market-based principles to ... -
A framework for Effective Communication and Delivering Online Courses during the COVID-19 Pandemic
( Decision Sciences Institute (DSI) , 2020 , Conference Paper)The COVID-19 pandemic has enforced higher education institutions across the globe to move from traditional face-to-face learning to online education. It has been proven that higher education institutions that were well ... -
Framing information technology governance in the public sector: Opportunities and challenges
( IGI Global Publishing , 2015 , Article)Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise ... -
Fusion of Machine Learning and Privacy Preserving for Secure Facial Expression Recognition
( Hindawi , 2021 , Article)The interest in Facial Expression Recognition (FER) is increasing day by day due to its practical and potential applications, such as human physiological interaction diagnosis and mental disease detection. This area has ... -
A Fuzzy Goal Programming Model for Venture Capital Investment Decision Making
( INFOR , 2014 , Article)The Venture Capital decision making process involves several conflicting and imprecise criteria. The decision to invest is a difficult one with serious adverse selection risk and surrounded with uncertainty. The aim of ... -
Gamification of e-Government services: A discussion of potential transformation
( Association for Information Systems , 2016 , Conference Paper)Gamification has shown to be a valuable approach that enhances participants' engagement. In education, enhanced student engagement has proven to increase their learning effectiveness. In business, gamification permits ... -
A Gap Analysis of Business students; Skills in the 21st Century: A Case Study of Qatar
(2018 , Article)The main purpose of this study is to explore any existing gap between business students’ skills/competences provided by college of businesses and the needs of the current job market. The study examines twenty important ... -
General learning approach for event extraction: Case of management change event
( SAGE Publications Ltd , 2013 , Article)Starting from an ontology of a targeted financial domain corresponding to transaction, performance and management change news, relevant segments of text containing at least a domain keyword are extracted. The linguistic ... -
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, ... -
Goal programming model for management accounting and auditing: a new typology
( Springer New York LLC , 2017 , Article)In practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best ... -
Governance, product market competition and agency costs: Evidence from the UAE
( Inderscience Enterprises Ltd. , 2018 , Conference Paper)Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, ... -
Governance-Default Risk Relationship and the Demand for Intermediated and Non-Intermediated Debt
( University of Wollongong , 2012 , Article)This paper explores the impact of corporate governance on the demand for intermediated debt (asset finance, bank debt, non-bank private debt) and non-intermediated debt (public debt) in the Australian debt market. Relative ... -
Graduate attributes in higher education: Examining academics' perception in the Middle East
( Taylor and Francis Ltd. , 2017 , Article)Higher education institutes are facing increasing pressure to ensure that graduates are equipped with the right set of attributes that will make them desirable to potential employers. To deal with this pressure, universities ... -
Graduates employability skills: A review of literature against market demand
( Taylor and Francis Ltd. , 2019 , Article)While higher education institutes attempt to adapt their curricula to cope with national employability strategies, there remain some significant variations between what employers want and the attributes possessed by new ...