Browsing Accounting & Information Systems by Publisher "Elsevier"
Now showing items 1-20 of 20
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An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
( Elsevier , 2020 , Article)Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ... -
Citizens' continuous use of eGovernment services: The role of self-efficacy, outcome expectations and satisfaction
( Elsevier , 2020 , Article)The continuous use of eGovernment services is a de facto for its prosperity and success. A generalised sense of citizens' self-efficacy, expectations, and satisfaction offer opportunities for governments to further retain ... -
Corrigendum to “Citizens' continuous use of eGovernment services: The role of self-efficacy, outcome expectations and satisfaction” [Gov. Inf. Q. 37(3) 101485]
( Elsevier , 2020 , Article)The continuous use of eGovernment services is a de facto for its prosperity and success. A generalised sense of citizens' self-efficacy, expectations, and satisfaction offer opportunities for governments to further retain ... -
Designing evaluation framework for the empirical assessment of COVID-19 mobile apps in Pakistan
( Elsevier , 2022 , Article)The significant proliferation in the mobile health applications (Apps) amidst Coronaviruses disease 2019 (COVID-19) resulted in decision making problems for healthcare professionals, decision makers and mobile users in ... -
Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence
( Elsevier , 2022 , Article)The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the ... -
E-government research insights: Text mining analysis
( Elsevier , 2019 , Article)Research on e-government is attracting more attention from scholars and growing exponentially. A wide spectrum of studies has explored a variety of topics to lay the foundations of this research area. The aim of this study ... -
An examination of susceptibility to spear phishing cyber attacks in non-English speaking communities
( Elsevier , 2020 , Article)PurposeSpear phishing is a fraudulent practice that targets specific and well-researched users in an organization to collect their credentials. Previous studies have addressed the underlying drivers that significantly ... -
GTM approach towards engineering a features-oriented evaluation framework for secure authentication in IIoT environment
( Elsevier , 2022 , Article)Industry Internet of Things (IIoT) has become the most evolving area over the last few years. The number of IoT devices connected in industry has sharply elevated but this surge has led to the vulnerability and data breach ... -
Multi-criteria decision-making methods for the evaluation of the social internet of things for the potential of defining human behaviors
( Elsevier , 2024 , Article)Multi-criteria decision-making (MCDM) techniques increase evaluation performance and make the selection process easier while lowering illogical needs and expenses for the assessment of SIoT and its impact on the potential ... -
A novel proof of useful work for a blockchain storing transportation transactions
( Elsevier , 2021 , Article)Proof-of-Work (PoW) is a common mechanism used to validate peer-to-peer transactions and maintain highly secured immutability of the blockchain. However, this mechanism has been criticized due to its inefficient use of ... -
An optimized algorithm for optimal power flow based on deep learning
( Elsevier , 2021 , Article)With the increasing requirements for power system transient stability assessment, the research on power system transient stability assessment theory and methods requires not only qualitative conclusions about system transient ... -
Prioritizing the multi-criterial features based on comparative approaches for enhancing security of IoT devices
( Elsevier , 2023 , Article)The Internet of Things (IoT) technologies continuously expand with time due to the advances in automated, connected device technology, mobility, and wide access to information. IoT is the collection of many linked devices ... -
Readability and banks' risk-taking behavior: Evidence from GCC
( Elsevier , 2024 , Article)We investigate the relationship between annual reports' text readability and bank risk-taking in the Gulf Cooperation Council (GCC) countries. We find that easy-to-read annual reports are associated with a higher probability ... -
The role of organisational climate in managing knowledge sharing among academics in higher education
( Elsevier , 2019 , Article)Organizations have often implemented Knowledge Management programs to connect employees better and promote knowledge sharing (KS). In the context of Higher Education Institutions (HEIs), this is particularly valid as ... -
A Survey on harnessing the Applications of Mobile Computing in Healthcare during the COVID-19 Pandemic: Challenges and Solutions
( Elsevier , 2023 , Article)The COVID-19 pandemic ravaged almost every walk of life but it triggered many challenges for the healthcare system, globally. Different cutting-edge technologies such as Internet of things (IoT), machine learning, Virtual ... -
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 ... -
Tone of narrative disclosures and earnings management: UK evidence
( Elsevier , 2024 , Article)This paper investigates whether a relationship exists between the tone of narrative disclosures and engagement in earnings management activities. Using FTSE all-share nonfinancial firms, our estimates show a significant ... -
Value creation for realising the sustainable development goals: Fostering organisational adoption of big data analytics
( Elsevier , 2020 , Article)The momentum has been building toward the realisation of the United Nations Development Programme's Sustainable Development Goals (SDGs). In this regard, technological upgrading through the adoption of innovative technologies, ... -
Value creation for realising the sustainable development goals: Fostering organisational adoption of big data analytics
( Elsevier , 2020 , Article)The momentum has been building toward the realisation of the United Nations Development Programme's Sustainable Development Goals (SDGs). In this regard, technological upgrading through the adoption of innovative technologies, ... -
Wind farms selection using geospatial technologies and energy generation capacity in Gwadar
( Elsevier , 2021 , Article)Pakistan has been a victim of energy crisis since last few decades. This energy crisis has adversely affected country’s socio-economic development and continues to do so. The continuously increasing demand–supply gap has ...