Accounting & Information Systems: Recent submissions
Now showing items 281-300 of 527
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Ownership type, business model, market structure, and the performance of Takaful and conventional insurance companies in Malaysia
( Taylor & Francis , 2021 , Article)The paper evaluates the performance of the Takaful and insurance companies in Malaysia. It examines the impact of ownership, business model, and market structure on conventional and Takaful companies’ performance. The ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
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 board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
( Emerald , 2020 , Article)Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ... -
Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ... -
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 ... -
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. -
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, ... -
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 ... -
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) ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ... -
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 ... -
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 ... -
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 ... -
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 ...
