Browsing Accounting & Information Systems by Title
Now showing items 41-60 of 513
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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 ... -
Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university
( John Wiley and Sons Inc , 2024 , Article)Drawing on experiential learning theory (ELT), this study (1) explores students' perceived benefits of experiencing different learning styles through an audit simulation (AS) assignment and (2) analyses its role in enhancing ... -
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 ... -
Big data analytics: does organizational factor matters impact technology acceptance?
( SpringerOpen , 2017 , Article)Ever since the emergence of big data concept, researchers have started applying the concept to various fields and tried to assess the level of acceptance of it with renown models like technology acceptance model (TAM) and ... -
Big data velocity management-from stream to warehouse via high performance memory optimized index join
( IEEE , 2020 , Article)Efficient resource optimization is critical to manage the velocity and volume of real-time streaming data in near-real-time data warehousing and business intelligence. This article presents a memory optimisation algorithm ... -
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 ... -
Blockchain for next generation services in banking and finance: cost, benefit, risk and opportunity analysis
( Emerald , 2020 , Article)The purpose of this paper is to help in providing a better understanding of the application of blockchain technology in the context of the banking and finance sectors. The aim is to outline blockchain's benefits, opportunities, ... -
Blockchain-Based Automated System for Identification and Storage of Networks
( Hindawi , 2021 , Article)Network topology is one of the major factors in defining the behavior of a network. In the present scenario, the demand for network security has increased due to an increase in the possibility of attacks by malicious users. ... -
A blockchain-based framework to optimize shipping container flows in the hinterland
(2023 , Article)We address two interrelated issues affecting the hinterland portion of the maritime container supply chain: reducing the movement of empty containers and reducing empty trips by trucks carrying these containers. In this ... -
Blogs as an Effective Social Media Tool in Education
( Association for the Advancement of Computing in Education (AACE) , 2019 , Conference Proceedings)Abstract: The growth of web 2.0 tools is increasingly influencing higher education. Educators debate the effectiveness of social media tools in educational environment. Some empirical studies reported positive evidences ... -
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. -
Board gender diversity, governance and Egyptian listed firms' performance
( Emerald , 2021 , Article)Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ...