Browsing Accounting & Information Systems by Title
Now showing items 369-388 of 507
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Pricing of innate and discretionary accruals in Australian debt
( Blackwell Publishing Ltd , 2013 , Article)This paper addresses the conflicting evidence on the role of accruals in debt pricing. We show that the two subcomponents of accruals quality, innate and discretionary accruals, both impact the debt pricing. Higher innate ... -
Principles-based risk regulatory reforms and management control practices: a field study
( Emerald , 2022 , Article)Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management ... -
Prioritizing the Issues extracted for Getting Right People on Right Project in Software Project Management from Vendors' Perspective
( IEEE , 2021 , Article)Software project management inspires and urges the spirit of software developing team members which continues until project completion. Obviously, success of every project based on right selection of team members that ... -
Prioritizing the multi-criterial features based on comparative approaches for enhancing security of IoT devices
( Elsevier , 2023 , Article)The Internet of Things (IoT) technologies continuously expand with time due to the advances in automated, connected device technology, mobility, and wide access to information. IoT is the collection of many linked devices ... -
PRIVATIZATION AND CORPORATE PERFORMANCE
( Vallecchi Editore , 2016 , Article)This study investigates the effect of privatization on corporate performance in the mining, financial and services sectors in Jordan as a case study of privatization experience of an emerging market. The study includes six ... -
Quality and quantity of FTSE-100 segmental information reporting
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ... -
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
( Taylor & Francis , 2020 , Article)This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered ... -
Quality of reporting intellectual capital: The case of QSE
( Hamad bin Khalifa University Press (HBKU Press) , 2018 , Conference Paper)Quality of reporting intellectual capital: The case of QSE QNV2030 has been launched to transform Qatar towards achieving sustainable development. Developing QSE to guide the economic growth is an essential pillar of ... -
Quality Reporting of Environmental Information by Saudi Agricultural Companies: Water Information Disclosure
( Research India Publications , 2016 , Article)The objective of the study is to examine the quality of environmental reporting specifically the water information disclosed by food and agriculture Saudi listed companies. The study used qualitative content analysis of ... -
Questionnaire development process to measure the SMEs' continuous use behavior towards cloud computing services
( Association for Computing Machinery , 2019 , Conference Paper)In the business world, cloud computing (CC) technologies are emerging computing platforms used to improve the deployment of ICT services with the aim of improving performance and competitive advantage. However, enough ... -
The readability of narrative disclosures and earnings management : Empirical evidence from the GCC banking sector
( Taylor & Francis , 2022 , Book chapter)This chapter empirically examines the association between earnings management (EM) and the readability of the narrative disclosures (RNDs) of 61 listed banks in the Gulf Cooperation Council (GCC) countries during the period ... -
Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms
( Emerald Publishing Limited , 2018 , Article)Purpose: This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and ... -
Recognition of different types of leukocytes using YOLoV2 and optimized bag-of-features
( IEEE , 2020 , Article)White blood cells (WBCs) protect human body against different types of infections including fungal, parasitic, viral, and bacterial. The detection of abnormal regions in WBCs is a difficult task. Therefore a method is ... -
Relationships between strategic performance measures, strategic decision-making, and organizational performance: empirical evidence from Canadian public organizations
( Taylor and Francis Ltd. , 2017 , Article)This study investigates the role of strategic performance measures (SPM) in strategic decision-making and their impact on organizational performance. Based on 143 online survey responses from senior administrators across ... -
Resolving the dichotomy of human and machine intelligence in auditing practices
( Association for Information Systems , 2021 , Conference Paper)In a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental ... -
The resurgence of business process re-engineering in public sector transformation efforts: exploring the systemic challenges and unintended consequences
( Springer Verlag , 2021 , Article)The realisation of citizen-centric services in the public sector requires breaking traditional silos and transforming existing institutional structures and processes. Recent transformation efforts undertaken in government ... -
Revolutionizing software developmental processes by utilizing continuous software approaches
( Springer Nature , 2023 , Article)The development of smart and innovative software applications in various disciplines has inspired our lives by providing various cutting-edge technologies spanning from online to smart and efficient systems. The proliferation ... -
Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
( Emerald , 2020 , Article)Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ... -
Risk disclosure, income smoothing and firm risk
( Emerald , 2020 , Article)Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ... -
Risk governance: exploring the role of organisational culture
( Emerald Insight , 2021 , Article)Purpose: This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach: It relies on the ...