Accounting & Information Systems: Recent submissions
Now showing items 301-320 of 562
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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 ... -
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 ... -
Equity incentives, earnings management and corporate governance: Empirical evidence using UK panel data
( Virtus Interpress , 2020 , Article)Using a UK panel data set drawn from 1675 Chief Executive Officer (CEO) year observations and 1540 Chief Financial Officer (CFO) year observations, we examine the relationship between CEO and CFO equity incentives and ... -
The extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities
( Inderscience , 2022 , Article)This research focuses on the application of activity-based budgeting (ABB) through the use of the institutional theory perspective. It explores the views of academic deans, academic heads of departments and administrative ... -
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, ... -
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 ... -
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 ... -
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, ... -
Board gender diversity, governance and Egyptian listed firms' performance
( Emerald , 2021 , Article)Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ... -
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
( Emerald , 2022 , Article)Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ... -
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 ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ... -
An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
( Elsevier , 2020 , Article)Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ... -
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 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 ... -
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. -
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 ... -
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 ...
