Browsing Accounting & Information Systems by Publisher "Emerald"
Now showing items 1-20 of 25
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Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ... -
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
( Emerald , 2022 , Article)Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ... -
Blockchain for next generation services in banking and finance: cost, benefit, risk and opportunity analysis
( Emerald , 2020 , Article)The purpose of this paper is to help in providing a better understanding of the application of blockchain technology in the context of the banking and finance sectors. The aim is to outline blockchain's benefits, opportunities, ... -
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. -
Board gender diversity, governance and Egyptian listed firms' performance
( Emerald , 2021 , Article)Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ... -
Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions
( Emerald , 2020 , Article)Purpose: Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an important role in motivating executives' ... -
Does business intelligence mediate the relationship between ERP and management accounting practices?
( Emerald , 2021 , Article)Purpose: The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting ... -
The effect of board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
( Emerald , 2020 , Article)Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ... -
Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
( Emerald , 2023 , Article)Purpose: Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) ... -
The Impact of Existence of Royal Family Directors on Corporate Social Responsibility Reporting: A Servant Leadership Perspective
( Emerald , 2018 , Article)Purpose: Drawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting. Design/methodo ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
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 ... -
Internal audit quality and earnings management: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, ... -
Leveraging business intelligence systems to enhance management control and business process performance in the public sector
( Emerald , 2021 , Article)Purpose: Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial ... -
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. ... -
The mediating role of management control system characteristics in the adoption of management accounting techniques
( Emerald , 2020 , Article)Purpose: This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management ... -
Muslim CEO, Women on Boards and Corporate Responsibility Reporting: Some Evidence from Malaysia
( Emerald , 2019 , Article)Purpose: Very limited research has been devoted to answering the question of whether the religious beliefs of the upper echelons of management and gender diversity have any impacts on the communication of corporate social ... -
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 ... -
Political connections, media coverage and firm performance: evidence from an emerging market
( Emerald , 2022 , Article)Purpose: The purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market economy (UAE). Design/methodology/approach: ...