Accounting & Information Systems: Recent submissions
Now showing items 341-360 of 562
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Effects of supervisor’s personality on the support, abuse, and feedback provided to junior accountants
( Emerald Insight , 2020 , Article)Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback ... -
Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: Evidence from Qatar
( Inderscience Publishers , 2020 , Article)Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging ... -
Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major
( Taylor & Francis , 2020 , Article)Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting ... -
Empowering employees: the other side of electronic performance monitoring
( Emerald Insight , 2020 , Article)Purpose: Advances in electronic performance monitoring (EPM) have raised employees’ concerns regarding the invasion of privacy and erosion of trust. On the other hand, EPM promises to improve performance and processes. ... -
Positive sentiments as coping mechanisms and path to resilience: the case of Qatar blockade
( Taylor & Francis , 2020 , Article)Existing research on coping accentuates the role of positive emotions as defensive mechanisms to cope with stressful situations and the ensuing negative emotions. The same literature justifies the long-term effects of ... -
Blockchain as a mean to secure Internet of Things ecosystems – a systematic literature review
( Emerald Insight , 2021 , Article)Purpose: Blockchain is evolving to become a platform for securing Internet of things (IoT) ecosystems. Still, challenges remain. The purpose of this literature review is to highlight the applicability of blockchain as a ... -
Taxation in Qatar: An Abadi (Non-Finite) Vehicle for Economic Diversification?
( SSRN , 2020 , Article)In December 2018, Qatar introduced a package of tax reforms that represents a major move towards diversifying government revenue and achieving its vision of becoming an advanced country by 2030. This article argues that ... -
Transforming the Capabilities of Artificial Intelligence in GCC Financial Sector: A Systematic Literature Review
( Wiley , 2022 , Article)Identity and access management is a business process framework that makes it easier to maintain genuine user identities and regulate access to sensitive assets. The word "access control"refers to an organization's policy ... -
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 ... -
M-government trust framework: deployment of an empirical study amongst Jordanian youth
( Emerald Insight , 2021 , Article)Purpose: This paper aims to debate the main factors influencing trust in mobile government (m-government) in the developing country of Jordan. The transformation from government services offered through a government website ... -
An agile educational framework: A response for the covid-19 pandemic
( Taylor & Francis , 2021 , Article)The COVID-19 pandemic has caused an emergent move in all countries across the world. All education institutions were forced to shut down until further notice and were forced to come up with creative solutions to continue ... -
Ownership Structure and Firm Performance in the Middle East: A Meta-Analysis
( MDPI , 2021 , Article)This paper applies a meta-analysis method to investigate the moderating impact of political stability on the relationship between ownership identities and firm performance in the Middle Eastern countries (i.e., the Arab ... -
Exploring the role of innovation in the level of readiness to adopt IPSAS
( Emerald Insight , 2020 , Article)Purpose: The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The ... -
Risk governance: exploring the role of organisational culture
( Emerald Insight , 2021 , Article)Purpose: This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach: It relies on the ... -
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
( Emerald Insight , 2021 , Article)Purpose: This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims ... -
The impact of trust, security, and privacy on individual's use of the internet for online shopping and social media: a multi-cultural study
( Inderscience Publishers , 2019 , Article)This paper examines through the lens of expectancy-valence theory the impact of trust, privacy, and security on the decision to use the internet for online shopping and social media. It also investigates the moderating ... -
A Task-Technology-Identity Fit Model of Smartwatch Utilization and User Satisfaction: A Hybrid SEM-Neural Network Approach
( Springer , 2022 , Article)Smartwatches are wearable devices intended to be smartphone companions that capture health data and ease access to notifications. They have also become personalisable standing as a fashion statement. This combination ... -
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
( Inderscience Publishers , 2021 , Article)This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ... -
Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
( Wiley , 2020 , Article)The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ... -
Sustainability governance and legitimisation processes: Gulf of Mexico oil spill
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications ...
