تصفح Accounting & Information Systems حسب العنوان
السجلات المعروضة 30 -- 49 من 490
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Are MENA and Pacific Basin Stock Equity Markets Predictable?
( SAGE publications , 2014 , Article)This research uses variance ratio analysis to test whether Middle Eastern, North African (MENA) and Pacific Basin emerging equity markets follow a martingale behavior during the period1980-2004. The conventional Lo and ... -
Are millennials in Qatar making m-commerce the future of online shopping?
( Inderscience Publishers , 2023 , Article)The emergence of mobile commerce has revolutionised consumers’ buying behaviour, particularly among millennials known to be the key driver of the on-demand economy. This study explored the online purchasing behaviour of ... -
Are shocks on the returns and volatility of cryptocurrencies really persistent?
( Elsevier Ltd , 2019 , Article)This letter questions the true nature (true versus spurious) of the Long Range Dependence (LRD) behavior observed in the returns and volatility series of four Cryptocurrencies (CC). Using a robust approach, this letter ... -
Artificial Intelligence Literature in Accounting: A Panel Systematic Approach
( Springer Science and Business Media Deutschland GmbH , 2021 , Book chapter)The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting ... -
Assessing Security of Software Components for Internet of Things: A Systematic Review and Future Directions
( Hindawi , 2021 , Article)Software component plays a significant role in the functionality of software systems. Component of software is the existing and reusable parts of a software system that is formerly debugged, confirmed, and practiced. The ... -
Assessing the Mediating Role of Safety Communication Between Safety Culture and Employees Safety Performance
( Frontiers , 2022 , Article)The main purpose of this research was to investigate the mediating role of safety communication (SCO) in the relationship between safety culture (SC) and safety performance (SP) amongst employees in the petrochemical ... -
Assessing the Role of AI-Based Smart Sensors in Smart Cities Using AHP and MOORA
( Multidisciplinary Digital Publishing Institute (MDPI) , 2023 , Article)We know that in today’s advanced world, artificial intelligence (AI) and machine learning (ML)-grounded methodologies are playing a very optimistic role in performing difficult and time-consuming activities very conveniently ... -
Assessment practices in accounting departments of U.S. Colleges and Universities
( Qatar University , 2007 , Article)The new AACSB Eligibility Procedures and Standards for Business Accreditation and for Accounting Accreditation, as of January 31,2007, place much greater emphasis on assurance of learning. It requires colleges of business ... -
Attitudes toward implementing E-government in health insurance administration
( IGI Global , 2021 , Article)Health insurance administration (HIA), a governmental institution that provides health insurance services for citizens in Jordan, is investing in an electronic health insurance administration (EHIA) system. This paper aims ... -
Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ... -
Attributes-Based Decision Making for Selection of Requirement Elicitation Techniques Using the Analytic Network Process
( Hindawi , 2020 , Article)Requirement engineering is the first phase of software engineering. In requirement engineering, the first phase is requirement elicitation (RE), which is the most critical and error-prone activity. In this phase, the ... -
Audit committee characteristics and firm performance during the global financial crisis
( Blackwell Publishing Ltd , 2012 , Article)We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ... -
An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
( Elsevier , 2020 , Article)Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ... -
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
( Inderscience Enterprises Ltd. , 2018 , Article)Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ... -
Augmented Reality Interface for Complex Anatomy Learning in the Central Nervous System: A Systematic Review
( Hindawi , 2020 , Article)The medical system is facing the transformations with augmentation in the use of medical information systems, electronic records, smart, wearable devices, and handheld. The central nervous system function is to control the ... -
Automated Detection of Brain Tumor through Magnetic Resonance Images Using Convolutional Neural Network
( Hindawi , 2021 , Article)Brain tumor is a fatal disease, caused by the growth of abnormal cells in the brain tissues. Therefore, early and accurate detection of this disease can save patient's life. This paper proposes a novel framework for the ... -
Balancing Digital-By-Default with Inclusion: A Study of the Factors Influencing E-Inclusion in the UK
( Springer New York LLC , 2019 , Article)Digital inclusion research has been critically important in drawing an understanding of how policies, society, organisations, and information technologies can all come together within a national environment that aspires ... -
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
( Emerald , 2022 , Article)Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ... -
Betalogger: Smartphone Sensor-based Side-channel Attack Detection and Text Inference Using Language Modeling and Dense MultiLayer Neural Network
( Association for Computing Machinery (ACM) , 2021 , Article)With the recent advancement of smartphone technology in the past few years, smartphone usage has increased on a tremendous scale due to its portability and ability to perform many daily life tasks. As a result, smartphones ... -
Bidirectional Language Modeling: A Systematic Literature Review
( Hindawi , 2021 , Article)In transfer learning, two major activities, i.e., pretraining and fine-tuning, are carried out to perform downstream tasks. The advent of transformer architecture and bidirectional language models, e.g., bidirectional ...