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Now showing items 61-70 of 148
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 ...
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 ...
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 ...
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, ...
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 ...
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' ...
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
(
Taylor & Francis
, 2020 , Article)
This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered ...