Accounting & Information Systems: Recent submissions
Now showing items 361-380 of 527
-
Systematic Analysis of Safety and Security Risks in Smart Homes
( Tech Science Press , 2021 , Article)The revolution in Internet of Things (IoT)-based devices and applications has provided smart applications for humans. These applications range from healthcare to traffic-flow management, to communication devices, to smart ... -
Systematic Analysis of Artificial Intelligence-Based Platforms for Identifying Governance and Access Control
( Wiley , 2021 , Article)Artificial intelligence (AI) has become omnipotent with its variety of applications and advantages. Considering the other side of the coin, the eruption of technology has created situations that need more caution about the ... -
Corporate governance, transparency and performance: empirical evidence from UAE
( Inderscience Enterprises Ltd. , 2022 , Article)The paper uses both the agency theory and the legitimacy theory to provide a complementary framework that links different patterns of disclosures (i.e., transparency) to corporate performance for a sample of 116 United ... -
Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms
( Emerald Publishing Limited , 2018 , Article)Purpose: This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and ... -
Does Islamic banking differ from conventional banking?
( The Islamic Cultural Centre , 2020 , Article)I study Islamic accounting and how it is developed in the marketplace, especially in the banking sector. There are many types of research study and explain the differences between conventional and Islamic banking, and how ... -
The role of dividends on equity valuation: Evidence from the gcc countries
( Institute for Economic Forecasting , 2021 , Article)The paper extends the research on the ability of dividends to predict three equity valuation attributes: net earnings, cash flows from operations, and abnormal net earnings. Results from 264 companies that traded on the ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald Group Holdings Ltd. , 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 investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry
( Elsevier Ltd , 2022 , Article)In order to link different aspects of the balanced scorecard (BSC), i.e., learning, innovation, internal business, customer, and financial perspectives, Kaplan and Norton developed the concept of strategy maps to help ... -
Personality Types And Accounting Subfields
( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)Accountants have been categorized as Conventional among the six well-known Holland's personality types (Holland 1997). We argue that the personality type of successful accountants depend on their respected subfield. In ... -
Determinants Of Financial Instruments Disclosure Under Ifrs 7: The Case Of Qatari Listed Banks
( Hamad bin Khalifa University Press (HBKU Press) , 2014 , Conference Paper)In recent years, the growth of economics and development of technology in the banking and finance sectors have led to a significant increase in the use of financial instruments (Grbhradt et al., 2004). Accordingly, the ... -
IFRS Suitability to Emerging Markets: Empirical Evidence from Qatar
( Hamad bin Khalifa University Press (HBKU Press) , 2016 , Conference Paper)Most of the countries in GCC region (except Saudi Arabia) have adapted IFRS in 1990s except Oman who was the first to adopt in 1986. Therefore, it can be concluded that, Qatar is one of the countries which adopted IFRS ... -
Quality of reporting intellectual capital: The case of QSE
( Hamad bin Khalifa University Press (HBKU Press) , 2018 , Conference Paper)Quality of reporting intellectual capital: The case of QSE QNV2030 has been launched to transform Qatar towards achieving sustainable development. Developing QSE to guide the economic growth is an essential pillar of ... -
Factors affecting students' satisfaction with online learning in higher education in Qatar
( Qatar University Press , 2021 , Poster)This effort seeks to explore the major factors that play an essential part in enhancing students 'satisfaction with online learning experience in higher education in Qatar, before and during the COVID-19 pandemic. The ... -
The impact of risk identification on IT project delivery in Qatar public sector
( Qatar University Press , 2021 , Poster)Unmanaged project risks can jeopardize the project's success and outcome. To assist project managers in overcoming or reducing the impact of project risk, several risk management models and standards have been established. ... -
M-Service Quality of Telecom Companies in Qatar
( Qatar University Press , 2021 , Poster)Today, although mobile applications make our lives easier, the service quality provided by such applications has become a vital element in increasing customer satisfaction. This research paper aims to identify the significant ... -
Cross-functional integration of marketing and information services in banking: A cross-industry comparison
( Inderscience Publishers , 2016 , Conference Paper)Marketing managers are experiencing challenges while deploying products in the markets. These include information conversion with seamless flow to business entities, anticipating and planning ahead for uncertainty and ... -
Does good corporate governance enhance accruals quality during financial crises?
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ... -
Online banking: A comparative study of Chinese and Saudi customers perceptions of service quality
( ARRAY Development (Canada) Inc. , 2016 , Article)Level of service quality (SQ) provided by an organization creates and develops company competitive advantage for it in the market place. The increasing technological service facilitators (e-services) create a new platform ... -
Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?
( Inderscience Publishers , 2016 , Conference Paper)This paper examines the perception of users on the value relevance of intellectual capital (IC) information for decision-making. The data were collected through questionnaires distributed to Qatari companies. The paper ... -
The adoption of IFRS 8: The case of Qatari listed companies
( Inderscience Publishers , 2016 , Article)The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ...
