Browsing Accounting & Information Systems by Title
Now showing items 439-458 of 513
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The antecedents of trust in social commerce (Review)
( Institute of Electrical and Electronics Engineers Inc. , 2017 , Conference Paper)Social commerce is a new phenomenon of e-commerce that utilizes social medial platforms and applications to conduct e-commerce activities. Uncertainty and high level of risk are the main characteristics of online environment. ... -
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
( Inderscience Enterprises Ltd. , 2019 , Article)This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ... -
The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/met ... -
The asymmetric effects of oil price on economic growth in Turkey and Saudi Arabia: New evidence from nonlinear ARDL approach
( Gokhale Institute of Politics and Economics , 2017 , Article)The immediate purpose of this paper is to examine and compare the potential asymmetric oil price effects on real GDP growth in two different countries with differing dependence on oil from the Middle East: Saudi Arabia and ... -
The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions? (AAOIFI) related to Islamic financing ... -
The constructive aspect of political behavior in strategic decision-making: The role of diversity
( Elsevier Ltd , 2018 , Article)While there have been extensive empirical and theoretical investigations on political behavior, most previous empirical studies have focused on political behavior as a negative force. In order to extend prior research, ... -
The digital transformation of FinTech: Disruptions and value paths
( Association for Information Systems , 2019 , Conference Paper)The latest tech-enabled financial services supported by the blockchain technology promises to disrupt the strategic positioning of financial institutions and pave the way for FinTechs and TechFins to gain financial centrality. ... -
The effect of emergent technologies on accountant`s ethical blindness
( Universidad de Huelva , 2021 , Article)The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ... -
The Effect of Sustained Use of Cloud-Based Business Services on Organizations' Performance: Evidence from SMEs in Malaysia
( Institute of Electrical and Electronics Engineers Inc. , 2019 , Conference Paper)Over the decade Cloud-Based Business Services (CBBS) has emerged as a technological trend utilized in businesses towards improving the deployment of Information Communication Technology (ICT) services for competitive ... -
The effects of second language on ethical judgement in accounting
( Inderscience , 2014 , Article)The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ... -
The effects of using social network sites on academic performance: the case of Qatar
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: Social network sites (SNSs) have been common applications attracting a large number of users in Qatar. Current literature remains inconclusive about the relationship between SNS usage and users? academic performance. ... -
The extent of segmental reporting and its value relevance: cross-country evidence
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International ... -
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum's embarrassment in DWH
( Emerald Publishing , 2024 , Article)Purpose: This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how ... -
The impact of corporate performance on innovation management: Empirical evidence from emerging Asian economies
( Elsevier , 2023 , Article)Innovation is the key to survive, adapt, and succeed in modern markets, which are increasingly exposed to and impacted by the transformation in progress, especially from a technological point of view, and even more so as ... -
The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
( Taylor and Francis Ltd. , 2019 , Article)By adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), ... -
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ... -
The impact of personality traits on mobile banking adoption in Jordan
( Inderscience Enterprises Ltd. , 2019 , Article)Mobile devices are becoming smarter, and ubiquitous, where users depend on them in performing many daily life tasks. Mobile banking (m-banking) is a trend that is facilitated by the profound penetration of mobile devices. ... -
The impact of risk identification on IT project delivery in Qatar public sector
( Qatar University Press , 2021 , Poster)Unmanaged project risks can jeopardize the project's success and outcome. To assist project managers in overcoming or reducing the impact of project risk, several risk management models and standards have been established. ... -
The impact of technostress components on the employees satisfaction and perceived performance: The case of Qatar
( IGI Global , 2019 , Article)The present study investigates the effects of technostress creators and inhibitors on job satisfaction, organizational commitment and perceived performance. A research model derived from the Transaction-Based Model of ... -
The impact of technostress components on the employees satisfaction and perceived performance: The case of Qatar
( IGI Global , 2019 , Article)The present study investigates the effects of technostress creators and inhibitors on job satisfaction, organizational commitment and perceived performance. A research model derived from the Transaction-Based Model of ...