Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 321 -- 340 من 562
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Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
( Emerald , 2020 , Article)Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ... -
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 ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
New development: Enabling enterprise risk management maturity in public sector organizations
( Taylor & Francis , 2020 , Article)Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to ... -
Leveraging business intelligence systems to enhance management control and business process performance in the public sector
( Emerald , 2021 , Article)Purpose: Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial ... -
Principles-based risk regulatory reforms and management control practices: a field study
( Emerald , 2022 , Article)Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ... -
Political connections, media coverage and firm performance: evidence from an emerging market
( Emerald , 2022 , Article)Purpose: The purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market economy (UAE). Design/methodology/approach: ... -
Corporate board diversity and carbon disclosure: evidence from France
(2022 , Article)Purpose: This study aims to examine the association between carbon disclosure and board diversity by drawing on a multiple theoretica frameworks that embody five dimensions, namely, board nationality, gender, independence, ... -
The role of Co-innovation platform and E-collaboration ICTs in facilitating entrepreneurial ventures
( IGI Global , 2020 , Article)The aim of this study is to stimulate and support women to engage in action-oriented entrepreneurial activities such as practical training, international collaboration, knowledge exchange, and shared learning to foster ... -
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 ... -
The resurgence of business process re-engineering in public sector transformation efforts: exploring the systemic challenges and unintended consequences
( Springer Verlag , 2021 , Article)The realisation of citizen-centric services in the public sector requires breaking traditional silos and transforming existing institutional structures and processes. Recent transformation efforts undertaken in government ... -
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence
( Wiley , 2020 , Article)The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)-enabled management control system (MCS) lead to the assimilation of integrated ... -
Blockchain for next generation services in banking and finance: cost, benefit, risk and opportunity analysis
( Emerald , 2020 , Article)The purpose of this paper is to help in providing a better understanding of the application of blockchain technology in the context of the banking and finance sectors. The aim is to outline blockchain's benefits, opportunities, ... -
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, ... -
Citizens' continuous use of eGovernment services: The role of self-efficacy, outcome expectations and satisfaction
( Elsevier , 2020 , Article)The continuous use of eGovernment services is a de facto for its prosperity and success. A generalised sense of citizens' self-efficacy, expectations, and satisfaction offer opportunities for governments to further retain ... -
Corrigendum to “Citizens' continuous use of eGovernment services: The role of self-efficacy, outcome expectations and satisfaction” [Gov. Inf. Q. 37(3) 101485]
( Elsevier , 2020 , Article)The continuous use of eGovernment services is a de facto for its prosperity and success. A generalised sense of citizens' self-efficacy, expectations, and satisfaction offer opportunities for governments to further retain ... -
The role of organisational climate in managing knowledge sharing among academics in higher education
( Elsevier , 2019 , Article)Organizations have often implemented Knowledge Management programs to connect employees better and promote knowledge sharing (KS). In the context of Higher Education Institutions (HEIs), this is particularly valid as ... -
The moderating effect of individual differences on the acceptance and use of internet banking: A developing country perspective
( IGI Global , 2020 , Article)This research examines factors influencing the acceptance of internet banking (IB) in Lebanon. It extends the unified theory of acceptance and use of technology (UTAUT) model by including trust as a proxy and then investigates ... -
Do sukuk spur infrastructure development?
( Emerald Insight , 2021 , Article)Purpose: This paper aims to examine the effect do Sukuk Spur Infrastructure Development of Sukuk market expansion on infrastructure development for a sample of 15 emerging countries over the period 1997–2018. The paper ...