Accounting & Information Systems: Recent submissions
Now showing items 261-280 of 527
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Ensemble deep learning for brain tumor detection
( Frontiers , 2022 , Article)With the quick evolution of medical technology, the era of big data in medicine is quickly approaching. The analysis and mining of these data significantly influence the prediction, monitoring, diagnosis, and treatment of ... -
Efficient Power Grid Management Using Sliced-Based Mechanism for Systematic Allocation of Solar Energy Resources: A Conceptual Framework
( Frontiers , 2022 , Article)The over-population and the limited energy resources have puzzled the government and private organizations to think about the providence of non-stop energy resources to the industries, hospitals, smart homes, and shopping ... -
Systematic analysis of software development in cloud computing perceptions
( Wiley , 2022 , Article)Cloud computing is characterized as a shared computing and communication infrastructure. It encourages the efficient and effective developmental processes that are carried out in various organizations. Cloud computing ... -
A Novel Deep Learning and Ensemble Learning Mechanism for Delta-Type COVID-19 Detection
( Frontiers , 2022 , Article)Recently, the novel coronavirus disease 2019 (COVID-19) has posed many challenges to the research community by presenting grievous severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) that results in a huge number ... -
A Decision-Based Hybrid Proxy Mobile IPv6 Scheme for Better Resources Utilization
( Tech Science Press , 2022 , Article)Seamless mobility is always one of the major requirements of modern-day communication. In a heterogeneous and massive IoT environment, efficient network-based mobility protocol such as proxy mobile IPv6 (PMIPv6), is ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ...
