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Now showing items 221-230 of 250
A further interpretation of the relational agency of information systems: A research note
(
Elsevier Inc.
, 2016 , Article)
This paper proposes a reinterpretation of the agency of information system (IS) as relational. It explores how the agency of IS has been articulated in the extant stream of accounting information system (AIS) research and ...
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
(
Inderscience Enterprises Ltd.
, 2019 , Article)
This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ...
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 ...
Risk reporting and earnings smoothing: signaling or managerial opportunism?
(
Emerald
, 2022 , Article)
Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ...
CEO transformational leadership and top management team performance: study from GCC
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose: Various research studies have been carried out to study Chief Executive Officers (CEOs) transformational leadership in driving organizational performance and success. Evidence shows that few studies were carried ...
Empirical evidence of the suitability of IFRS in emerging markets
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose: The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages ...
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 ...
Dimensional approach to assess the benefits of video lecture capturing in higher education: a case study of Qatar
(
Inderscience
, 2022 , Article)
Education sectors have undergone many dynamic changes surpassing the age-old methodologies with contemporary digitalised ones. This journey of a couple of decades could witness many state-of-the-art pedagogy-related ...
Corporate carbon disclosure, carbon performance and corporate firm performance
(
Inderscience Publishers
, 2021 , Article)
The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission ...
Does Islamic banking differ from conventional banking?
(
The Islamic Cultural Centre
, 2020 , Article)
I study Islamic accounting and how it is developed in the marketplace, especially in the banking sector. There are many types of research study and explain the differences between conventional and Islamic banking, and how ...