Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 201 -- 220 من 562
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Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks
( Faculty of Business and Economics, University of Malaya , 2022 , Article)Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top ... -
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 ... -
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 ... -
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 ... -
ROLE OF BIG DATA ANALYTICS AND FIFA WORLD CUP 2022 ON THE QATAR'S TOURISM INDUSTRY: SYSTEMATIC REVIEW
( Little Lion Scientific , 2022 , Article)Globally, events arrangement and management have become an inspiring component for the destination marketing. Tourism industry is intemperately thriving on information produced specifically through big data. Big data ... -
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 ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ... -
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
( Institute of Electrical and Electronics Engineers Inc. , 2015 , Conference)The research on 'Pedagogical potentials of IEEE 802.11 WLAN to Nigerian based University' is an in depth study to evaluate the potentials of its implementation to the entire teaching and tutoring vertical in Nigerian ... -
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
( Inderscience Publishers , 2017 , Article)The current study investigates factors affecting financial instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is ... -
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ... -
An empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
( Inderscience Publishers , 2017 , Article)The primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the ... -
Resolving the dichotomy of human and machine intelligence in auditing practices
( Association for Information Systems , 2021 , Conference)In a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental ... -
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 ... -
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 ... -
Matters may matter: The disclosure of key audit matters in the Middle East
( Cogent OA , 2022 , Article)The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ... -
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 ... -
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
( Inderscience Publishers , 2022 , Article)The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ... -
ESG factors and corporate financial performance
( Inderscience Publishers , 2022 , Article)The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ... -
Career success in academia
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers. Design/methodology/approach: The authors conducted ... -
The moderating role of competition and paradoxical leadership on perceptions of fairness towards IoT monitoring
( Americas Conference on Information Systems , 2017 , Conference)Recent advances in monitoring systems used in the workspace are stirring a great deal of controversy. Several devices connected to the internet, coined as the Internet of Things (IoT), are now used to capture and analyze ...
