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Browsing Accounting & Information Systems by Publication Date 
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  • Browsing Accounting & Information Systems by Publication Date
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    Browsing Accounting & Information Systems by Publication Date

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        Measuring the quality of earnings 

        Abdelghany, K.E ( 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. ...
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        Assessment practices in accounting departments of U.S. Colleges and Universities 

        Hindi, Nitham M.; Miller, Donalds S. ( 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 ...
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        Mobile-phone users’ attitudes towards’ mobile commerce & services in the Gulf Cooperation Council countries: Case study 

        Manochehri, N.-N.; AlHinai, Y.S. ( 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 ...
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        Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes 

        Abushawish, Zaki ( 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 ...
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        The extent of disclosure in annual reports of banking companies: The case of India 

        Hossain, Mohammed ( 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 ...
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        Voluntary disclosure in the annual reports of an emerging country: The case of Qatar 

        Hossain, Mohammed; Hammami, Helmi ( 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 ...
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        Perceptions of the accountant held by business students and business professionals in an emerging country: The case of Qatar 

        Hammami, H.; Hossain, M. ( 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 ...
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        Capital Budgeting Practices: The Case of Qatar 

        Mustafa, Mohammad A.; Hindi, Nitham M. ( 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, ...
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        The Impacts of System and Human Factors on Online Learning Systems Use and Learner Satisfaction 

        Alshare, K. A.; Freeze, R. D.; Lane, P. L.; Wen, H. J. ( 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 ...
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        Audit committee characteristics and firm performance during the global financial crisis 

        Aldamen, H.; Duncan, K.; Kelly, S.; McNamara, R.; Nagel, Stephan ( 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 ...
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        Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt? 

        Aldamen, Husam; Duncan, Keith ( 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 ...
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        The impact of IFRS 8 on disclosure practices of Jordanian listed companies 

        Mardini, Ghassan H.; Crawford, Louise; Power, David M. ( 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 ...
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        Pricing of innate and discretionary accruals in Australian debt 

        Aldamen, H.; Duncan, K. ( 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 ...
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        Determinants of segmental disclosures: evidence from the emerging capital market of Jordan 

        Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. ( 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 ...
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        PREDICTING NEXT TRADING DAY CLOSING PRICE OF QATAR EXCHANGE INDEX USING TECHNICAL INDICATORS AND ARTIFICIAL NEURAL NETWORKS 

        Fadlalla, A.; Amani, F. ( 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 ...
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        The effects of second language on ethical judgement in accounting 

        Saadullah, Shahriar M.; Abushawish, Zaki; Zeitun, Rami ( 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 ...
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        The moderating effect of espoused cultural dimensions on consumer's intention to use mobile payment devices 

        Alshare, Khaled; Mousa, Abeer ( 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 ...
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        Personality Types And Accounting Subfields 

        Mohammad Saadullah, Shahriar; Abushawish, Zaki; Abdulbasith, Abdul Quddoos ( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)
        Accountants have been categorized as Conventional among the six well-known Holland's personality types (Holland 1997). We argue that the personality type of successful accountants depend on their respected subfield. In ...
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        Determinants Of Financial Instruments Disclosure Under Ifrs 7: The Case Of Qatari Listed Banks 

        Mohammadi, Abdolvahid and Mardini, Ghassan H. ( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)
        In recent years, the growth of economics and development of technology in the banking and finance sectors have led to a significant increase in the use of financial instruments (Grbhradt et al., 2004). Accordingly, the ...
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        Constraint violations in stochastically generated data: Detection and correction strategies 

        Fadlalla, Adam; Munakata, Toshinori ( 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 ...

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