Browsing Accounting & Information Systems by Title
Now showing items 142-161 of 490
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Do Leadership, Organizational Communication, and Work Environment Impact Employees’ Psychosocial Hazards in the Oil and Gas Industry?
( MDPI , 2022 , Article)Workplace hazards can have a significant influence on a worker’s physical and mental health, reducing an organization’s effectiveness in terms of safety. However, psychosocial hazards are being recognized as a crucial ... -
Do Patented Innovations Reduce Stock Price Crash Risk?
( Wiley-Blackwell , 2019 , Article)Using a large sample of US firms, we document a significantly negative relation between the number of patents (citations) and stock price crash risk. Our findings are consistent with the arguments that patented innovation ... -
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 ... -
Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?
( Inderscience Publishers , 2016 , Conference Paper)This paper examines the perception of users on the value relevance of intellectual capital (IC) information for decision-making. The data were collected through questionnaires distributed to Qatari companies. The paper ... -
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
( Blackwell Publishing Ltd , 2012 , Article)This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ... -
Does business intelligence mediate the relationship between ERP and management accounting practices?
( Emerald , 2021 , Article)Purpose: The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting ... -
Does compliance with corporate governance code hinder corporate entrepreneurship? Evidence from the UK
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with ... -
Does good corporate governance enhance accruals quality during financial crises?
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ... -
Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used ... -
Does Islamic banking differ from conventional banking?
( The Islamic Cultural Centre , 2020 , Article)I study Islamic accounting and how it is developed in the marketplace, especially in the banking sector. There are many types of research study and explain the differences between conventional and Islamic banking, and how ... -
Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?
( Routledge , 2015 , Article)The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 students enrolled in an introductory ... -
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
( Inderscience Publishers , 2022 , 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 ... -
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
Dorm augmented college assignments
( Springer Science and Business Media Deutschland GmbH , 2024 , Article)In college assignments, a common practice is that students receive their dorm allocation after the realization of college placements. This causes wasted resources and unfair allocation. To fix this, we consider a college ... -
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 ... -
Drivers of Social Media Networking Site Continuance Intention in Jordan and South Africa: Do National Cultural Differences Matter?
( IGI Global , 2022 , Article)The present study integrates perceived service quality and national cultural dimensions into the expectation-confirmation model (ECM) to ascertain the antecedents of user satisfaction and continuance use of SNSs and tested ... -
E-government as a tool for improving entrepreneurship
( IGI Global , 2019 , Article)This article addresses the relationship between e-government development and entrepreneurship. The study adopted an inductive approach, where it utilized archival data to test the relationship between the two paradigms. ... -
E-government contribution to better performance by public sector
( IGI Global , 2017 , Article)E-government is a new phenomenon that improves public services provision to citizens, improves public sector performance, and enriches the political arena. Such ambitious objectives are not fully investigated in the ... -
E-government research insights: Text mining analysis
( Elsevier , 2019 , Article)Research on e-government is attracting more attention from scholars and growing exponentially. A wide spectrum of studies has explored a variety of topics to lay the foundations of this research area. The aim of this study ... -
E-parliament in Jordan: Challenges and perspectives
( Inderscience , 2018 , Article)This paper aimed at understanding the e-parliament phenomenon and the contribution of technology and new applications in enhancing such area. We tried to explore the attitudes of Jordanian representatives regarding such ...