Browsing Accounting & Information Systems by Publication Date
Now showing items 1-20 of 135
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
( Inderscience , 2013 , Article)The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the ... -
PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS
( John Wiley & Sons, Ltd. , 2014 , Article)Accurate prediction of stock market price is of great importance to many stakeholders. Artificial neural networks (ANNs) have shown robust capability in predicting stock price return, future stock price and the direction ... -
The moderating effect of espoused cultural dimensions on consumer's intention to use mobile payment devices
( Association for Information Systems , 2014 , Conference Paper)Prior research in cross-cultural studies in technology adoption has mainly focused on national cultural level and conducted in western countries. This paper examines the impact of espoused national cultural values on ... -
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 ... -
Constraint violations in stochastically generated data: Detection and correction strategies
( Hindawi Publishing Corporation , 2014 , Article)We consider the generation of stochastic data under constraints where the constraints can be expressed in terms of different parameter sets. Obviously, the constraints and the generated data must remain the same over each ... -
Enablers of top management team support for integrated management control systems innovations
( Elsevier Inc. , 2014 , Article)Top management team (TMT) support has been identified as one of the most important critical factors to the success of management control systems (MCS) innovations. However, prior studies have taken TMT support for MCS ... -
Corporate Social Responsibility of Islamic Financial Institutions: The Case of GCC Countries
( Euro Journals , 2014 , Article)During the last three decades, Corporate Social Responsibility (CSR) has grown significantly both in practice and academic fronts (Hassan and Latiff, 2009; Hassan and Harahap, 2010). However, according to Naylor (1999) CSR ...
