Browsing Accounting & Information Systems by Publisher "Emerald Publishing"
Now showing items 1-10 of 10
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Culture, language, and accounting reform: a new perspective on IPSAS implementation
( Emerald Publishing , 2022 , Article)Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ... -
The double-edged sword of social media usage during the COVID-19 pandemic: demographical and cultural analyses
( Emerald Publishing , 2022 , Article)Purpose: This exploratory research aims to (1) investigate the bright and dark sides of social media use during the COVID-19 pandemic; (2) explore the impact of demographic factors on social media usage; and (3) assess the ... -
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
( Emerald Publishing , 2023 , Article)Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ... -
Financial development and economic diversification in Qatar: does Islamic finance matters
( Emerald Publishing , 2023 , Article)Purpose: The financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated financial system to achieve economic ... -
Genes, Culture, and Voluntary Audits
( Emerald Publishing , 2023 , Book chapter)National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country’s rate of growth, access to external credit, and institutional quality. Audits, however, ... -
Information security policy compliance: a higher education case study
( Emerald Publishing , 2018 , Article)Purpose: The purpose of this case study is to examine the factors that impact higher education employees’ violations of information security policy by developing a research model based on grounded theories such as deterrence ... -
Is voluntary risk disclosure informative? The role of UK firm-level governance
( Emerald Publishing , 2023 , Article)Purpose: The study investigates how firm-level governance (FL_G) affects the disclosure of voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness of voluntary risk disclosure (VRD). ... -
State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders
( Emerald Publishing , 2023 , Article)Purpose: The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such ... -
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum's embarrassment in DWH
( Emerald Publishing , 2024 , Article)Purpose: This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how ... -
The relevance of carbon performance and board characteristics on carbon disclosure
( Emerald Publishing , 2024 , Article)Purpose The purpose of this study is to examine the impact of carbon performance on carbon disclosure among nonfinancial French-listed firms, while also considering the corporate board’s characteristics as a secondary ...