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Tone, readability and financial risk: the case of GCC banks
(
Emerald
, 2021 , Article)
Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...
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 ...
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 ...
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 ...
Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk
(
Inderscience Publishers
, 2021 , Article)
There is conflicting research on whether litigation risk affects voluntary disclosure positively or negatively. This study thus aims to examine how litigation risk affects the voluntary disclosure of risk information. It ...
Transforming the Capabilities of Artificial Intelligence in GCC Financial Sector: A Systematic Literature Review
(
Wiley
, 2022 , Article)
Identity and access management is a business process framework that makes it easier to maintain genuine user identities and regulate access to sensitive assets. The word "access control"refers to an organization's policy ...
Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting
(
Taylor & Francis
, 2021 , Article)
This paper examines a multi-faceted workplace simulation project as a curriculum design strategy to address the expanding core competencies that constrained accounting programmes must incorporate. The problem-based learning ...
The Effect of Audit Committee’s Characteristics on the Audit Report Timeliness: Empirical Evidence from the UK
(
Alexandria University
, 2021 , Article)
This paper examines the association between the attributes of the audit committees (ACs)
and the audit report timeliness for UK FTSE350 companies over the period 2017 to 2019. In
particular, we investigate the impact of ...
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, ...
Incorporating information communication technology skills in accounting education
(
IGI Global
, 2020 , Article)
Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT ...