Browsing Accounting & Information Systems by Publication Date
Now showing items 1-20 of 527
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Measuring the quality of earnings
( Emerald , 2005 , Article)Purpose - Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed-upon generally accepted approach to measure the earning quality. ... -
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 ... -
Mobile-phone users’ attitudes towards’ mobile commerce & services in the Gulf Cooperation Council countries: Case study
( IEEE , 2008 , Conference Paper)As the number of mobile phone users is growing, purchasing products and services using mobile phones and other mobile devices are also increasing. The purpose of this study was to provide the status of mobile-commerce in ... -
Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes
( Qatar University , 2008 , Article)This research attempted to contribute to the development of knowledge within the domain of perceptions of internal audit quality, especially in U.K. private sector firms under Total Quality Management (TQM) regimes utilizing ... -
The extent of disclosure in annual reports of banking companies: The case of India
( EuroJournals Publishing, Inc. , 2008 , Article)This study is an empirical investigation of the extent of both mandatory and voluntary disclosure by listed banking companies in India. It also reports the results of the association between company-specific attributes and ... -
Voluntary disclosure in the annual reports of an emerging country: The case of Qatar
( Elsevier Ltd , 2009 , Article)This study sets out to examine empirically the determinants of voluntary disclosure in the annual reports of 25 listed firms of Doha Securities Market (DSM) in Qatar forming approximately 86% of the total firms incorporated ... -
Faculty salary equity in the College of Arts and Sciences at a regional mid-western university: an exploratory study
( International Academy of Business and Public Administration Disciplines , 2010 , Article)The purpose of this study was to determine if there were salary inequities between male and female faculty members in the School of Arts and Sciences at a regional public university. An analysis-of-covariance (ANCOVA) model ... -
Perceptions of the accountant held by business students and business professionals in an emerging country: The case of Qatar
( Emerald , 2010 , Article)Purpose: The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession. Design/methodology/approach: The paper designs a survey based on Osgood ... -
Management accounting system application in banks in the State of Qatar
( Inderscience , 2010 , Article)The importance of management accounting systems (MAS) in measuring the non-financial performance is increasing, especially in the service sector. Therefore, the objective of this paper is to investigate the nature of MAS ... -
Capital Budgeting Practices: The Case of Qatar
( Qatar University , 2010 , Article)The purpose of this project was to investigate the capital budgeting practice in the largest firms in Qatar. A survey was conducted of the 170 largest firms and corporations. A total of 55 completed surveys were received, ... -
The Impacts of System and Human Factors on Online Learning Systems Use and Learner Satisfaction
( Blackwell Publishing Inc , 2011 , Article)Success in an online learning environment is tied to both human and system factors. This study illuminates the unique contributions of human factors (comfort with online learning, self-management of learning, and perceived ... -
The transformation of Qatar economy into industrialisation era
( Inderscience Publishers , 2011 , Article)This study reports the results of a survey distributed to business professionals, educators and students at the State of Qatar. The most important industry in Qatar, according to our respondents, is oil and gas, followed ... -
Predicting student-perceived learning outcomes and satisfaction in ERP courses: An empirical investigation
( Association for Information Systems , 2011 , Article)This article uses the Unified Theory of Acceptance and Use of Technology model (UTAUT) as the basis for the research framework to examine factors that influence student-perceived learning outcomes and satisfaction in ... -
Corporate governance and access to interest bearing debt
( Emerald Group Publishing Limited , 2012 , Article)Purpose The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. ... -
Examining the impact of information and communication technologies (ICT) on enterprise practices: A preliminary perspective from Qatar
( City University of Hong Kong Press , 2012 , Article)Information and Communication Technologies (ICT) are widely used by organizations to enhance enterprise competitiveness. This study provides an overview of the current state of affairs of the ICT adoption in SMEs in private ... -
Governance-Default Risk Relationship and the Demand for Intermediated and Non-Intermediated Debt
( University of Wollongong , 2012 , Article)This paper explores the impact of corporate governance on the demand for intermediated debt (asset finance, bank debt, non-bank private debt) and non-intermediated debt (public debt) in the Australian debt market. Relative ... -
TOTAL QUALITY CULTURE (TQC) IN EDUCATIONAL INSTITUTIONS: A GULF CORPORATION COUNCIL (GCC) REGION STUDY
( DreamCatchers Group, LLC , 2012 , Article)Adoption of Total Quality Management (TQM) principles has been recognised as a new framework for managing change within educational institutions. Although there have been studies examining the adoption of TQM, research ... -
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 ... -
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 ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ...
