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Now showing items 101-110 of 148
The effect of emergent technologies on accountant`s ethical blindness
(
Universidad de Huelva
, 2021 , Article)
The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ...
Artificial Intelligence Literature in Accounting: A Panel Systematic Approach
(
Springer Science and Business Media Deutschland GmbH
, 2021 , Book chapter)
The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting ...
Risk disclosure, income smoothing and firm risk
(
Emerald
, 2020 , Article)
Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ...
ESG Reporting and Analysts’ Recommendations in GCC: The Moderation Role of Royal Family Directors
(
MDPI
, 2021 , Article)
This study examines whether financial analysts consider or incorporate the environmental, social and governance disclosures (thereafter ESG) in their recommendations. We then test whether royal family directors affect this ...
How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
(
Springer
, 2021 , Article)
This paper investigates whether internal governance mechanisms were associated with the financial stability of Egyptian banks over the period 2010–2019. To this end, a GMM regression analysis was employed using 252 firm-year ...
Possible effect on the perception and attitude of employees after adoption of new information technology and business strategies: a case study of Namibia
(
Inderscience
, 2021 , Article)
Technology adoption and upgradation are the two required aspects for any organisation to create a niche in the marketplace. It is an undeniable fact that this venture could not be completed successfully without the active ...
A Descriptive Framework for the Field of Knowledge Management
(
Springer
, 2020 , Article)
Despite the extensive evolution of knowledge management (KM), the field lacks an integrated
description. This situation leads to difficulties in research, teaching, and learning. To bridge
this gap, this study surveys ...
Is There a Place for Responsible Artificial Intelligence in Pandemics? A Tale of Two Countries
(
Springer
, 2021 , Article)
This research examines the considerations of responsible Artificial Intelligence in the deployment of AI-based COVID-19 digital proximity tracking and tracing applications in two countries; the State of Qatar and the United ...
Demographic factors as determinants of e-government adoption
(
IGI Global
, 2020 , Book chapter)
E-government services are important aspects of today's wellbeing of citizens. The adoption of technology is explored utilizing many theories and predictors. The theory of reasoned action (TRA) proposes that perceived ...
Adaptive architecture and principles for securing the iot systems
(
Springer
, 2021 , Book chapter)
There is an increasing interest in IoT-enabled smart digital systems. However, it is important to address their security concerns. This paper aims to address this need and proposes an adaptive architecture driven approach ...