Browsing Accounting & Information Systems by Publisher "Cogent OA"

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Advancing human and social dimensions in balanced scorecards for GCC corporations: a nuanced approach

Awadallah, Emad ( Cogent OA , 2024 , Article)
In today's corporate world, where accountability extends beyond mere economic output to embrace social, environmental, and cultural contributions, it is imperative to reevaluate traditional performance measurement systems. ...
The effect of political risk and corporate governance on bank stability in the MENA region: Did the Arab Spring uprisings matter?

Diab, Ahmed; Marie, Mohamed; Elgharbawy, Adel; Elbendary, Israa ( Cogent OA , 2023 , Article)
This study examines the impact of political risk and corporate governance mechanisms (CGM) on bank stability. The research problem was addressed using a sample of 954 bank-year observations from 14 Middle East and North ...
Matters may matter: The disclosure of key audit matters in the Middle East

Mah'd, Osama A.; Mardini, Ghassan H. ( Cogent OA , 2022 , Article)
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ...