Accounting & Information Systems: Recent submissions
Now showing items 161-180 of 527
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Do Leadership, Organizational Communication, and Work Environment Impact Employees’ Psychosocial Hazards in the Oil and Gas Industry?
( MDPI , 2022 , Article)Workplace hazards can have a significant influence on a worker’s physical and mental health, reducing an organization’s effectiveness in terms of safety. However, psychosocial hazards are being recognized as a crucial ... -
How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
( Springer , 2021 , Article)This paper investigates whether internal governance mechanisms were associated with the financial stability of Egyptian banks over the period 2010–2019. To this end, a GMM regression analysis was employed using 252 firm-year ... -
The Perceived Impacts of Staging the 2022 FIFA World Cup in Qatar
( Taylor and Francis Group , 2022 , Article)This paper aimed to examine residents’ attitudes and perceptions of the social and cultural impacts of the 2022 FIFA World Cup and to understand the legacy dimensions of this sport event in Qatar. Drawing on social exchange ... -
Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks
( Faculty of Business and Economics, University of Malaya , 2022 , Article)Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top ... -
Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
( Emerald , 2023 , Article)Purpose: Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) ... -
Risk reporting and earnings smoothing: signaling or managerial opportunism?
( Emerald , 2022 , Article)Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ... -
Risk disclosure, income smoothing and firm risk
( Emerald , 2020 , Article)Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ... -
ESG Reporting and Analysts’ Recommendations in GCC: The Moderation Role of Royal Family Directors
( MDPI , 2021 , Article)This study examines whether financial analysts consider or incorporate the environmental, social and governance disclosures (thereafter ESG) in their recommendations. We then test whether royal family directors affect this ... -
Assessing the Mediating Role of Safety Communication Between Safety Culture and Employees Safety Performance
( Frontiers , 2022 , Article)The main purpose of this research was to investigate the mediating role of safety communication (SCO) in the relationship between safety culture (SC) and safety performance (SP) amongst employees in the petrochemical ... -
ROLE OF BIG DATA ANALYTICS AND FIFA WORLD CUP 2022 ON THE QATAR'S TOURISM INDUSTRY: SYSTEMATIC REVIEW
( Little Lion Scientific , 2022 , Article)Globally, events arrangement and management have become an inspiring component for the destination marketing. Tourism industry is intemperately thriving on information produced specifically through big data. Big data ... -
The moderating role of competition and paradoxical leadership on perceptions of fairness towards IoT monitoring
( Americas Conference on Information Systems , 2017 , Conference Paper)Recent advances in monitoring systems used in the workspace are stirring a great deal of controversy. Several devices connected to the internet, coined as the Internet of Things (IoT), are now used to capture and analyze ... -
The digital transformation of FinTech: Disruptions and value paths
( Association for Information Systems , 2019 , Conference Paper)The latest tech-enabled financial services supported by the blockchain technology promises to disrupt the strategic positioning of financial institutions and pave the way for FinTechs and TechFins to gain financial centrality. ... -
Electronic performance monitoring friend or foe? Empowering employees through data analytics
( Association for Information Systems , 2018 , Conference Paper)Recent advances in electronic performance monitoring (EPM) have raised employee concerns regarding invasion of privacy and the erosion of trust. However, the use of data analytics on the EPM data promises to improve ... -
The effect of emergent technologies on accountant`s ethical blindness
( Universidad de Huelva , 2021 , Article)The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ... -
Career success in academia
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers. Design/methodology/approach: The authors conducted ... -
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
( Institute of Electrical and Electronics Engineers Inc. , 2015 , Conference Paper)The research on 'Pedagogical potentials of IEEE 802.11 WLAN to Nigerian based University' is an in depth study to evaluate the potentials of its implementation to the entire teaching and tutoring vertical in Nigerian ... -
Resolving the dichotomy of human and machine intelligence in auditing practices
( Association for Information Systems , 2021 , Conference Paper)In a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental ... -
Matters may matter: The disclosure of key audit matters in the Middle East
( Cogent OA , 2022 , Article)The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ... -
Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence
( Elsevier , 2022 , Article)The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the ... -
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
( Inderscience Publishers , 2022 , Article)The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ...
