Accounting & Information Systems
Recent Submissions
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Exploring Blockchain Risks and AI Solutions in the Financial Industry: A Systematic Literature Review
( Institute of Electrical and Electronics Engineers Inc. , 2025 , Conference)Blockchain technology has transformed the financial industry by offering decentralized, secure, and transparent systems for managing transactions and digital assets. However, its widespread adoption introduces significant ... -
Optimizing Saas For Data-Driven IoT Applications In Smart Factory Communication
( Institute of Electrical and Electronics Engineers Inc. , 2025 , Conference)Internet and communication technology is becoming more and more complex with the growing number of their users. Businesses and service providers have embraced innovative strategies to meet consumer needs for processing ... -
Managing the environmental sustainability performance of mega-sport events: a blockchain-based smart control system
( Emerald Publishing , 2025 , Article)Purpose: We highlight the role of digital technologies in managing and controlling the environmental sustainability of mega-sport events and propose an environmental management control and audit system (EMCAS) that can ... -
The impact of COVID-19 disclosures on information asymmetry: evidence from the UK
( Emerald Publishing , 2025 , Article)Purpose This study examines the impact of COVID-19 disclosures on information asymmetry. It also explores whether this impact varies for firms with high proprietary costs and a rich information environment. Design/method ... -
Examining the impact of earnings management on COVID-19 disclosure in the UK: the moderating role of monitoring mechanisms
( Emerald Publishing , 2025 , Article)This study aims to examine the impact of earnings management on the extent of COVID-19-related disclosure among UK firms and investigates how internal and external monitoring mechanisms moderate this effect.COVID-19 ... -
The Influences of Corporate Social Responsibility (CSR) on Financial Performance in Yemeni Higher Educational Institutions
( Econjournals , 2025 , Article)The needs for corporations in accomplishing societal values necessitate fostering good business strategies that are purposeful and beneficial. Having corporate social responsibility (CSR) is one of the ways this could be ... -
High Tire Services—Transitioning From ESG Disclosure to GRI Disclosure Standards
( SAGE Publications: SAGE Business Cases Originals , 2025 , Book)This business case provides an overview of the potential alignment between environmental, social, and governance (ESG) concepts and implementation of Global Reporting Initiative (GRI) standards. The general importance of ... -
The impact and challenges of e-governance in educational institutions: a systematic literature review
( Inderscience Publishers , 2025 , Article)The current study explores the impact of e-governance on the effectiveness of the quality of educational institutions and the challenges facing its implementation, using a systematic review of literature studies with a ... -
Do sell-side analysts' recommendations consider business strategy in their evaluation? What is the role of corporate governance?
( Springer , 2025 , Article)This study investigates whether sell-side analysts incorporate business strategy considerations into their stock recommendations and examines the moderating role of corporate governance in this relationship. Utilizing a ... -
5G Networks Security Mitigation Model: An ANN-ISM Hybrid Approach
( Institute of Electrical and Electronics Engineers Inc. , 2025 , Article)The advent of Fifth-Generation (5G) networks has introduced significant security challenges due to increased complexity and diverse use cases. Conventional threat models may fall short of addressing these emerging threats ... -
AI-driven cybersecurity framework for software development based on the ANN-ISM paradigm
( Nature Research , 2025 , Article)With the increasing reliance on software applications, cybersecurity threats have become a critical concern for developers and organizations. The answer to this vulnerability is AI systems, which help us adapt a little ... -
Unlocking value: exploring the impact of ESG performance and board gender diversity on mitigating stock price crash risk
( Palgrave Macmillan , 2025 , Article)We examine the role of environmental, social and governance performance (ESGP), board gender diversity (BGD), and their interactive effect on stock price crash risk (SPCR). Using a dataset of Chinese companies listed in ... -
Corporate Life Cycles and Analyst Recommendations
( John Wiley and Sons Inc , 2025 , Article)This study examines the relationship between firm life cycle stages and analyst recommendations. Using a dataset covering 1995 to 2022, we refine the sample to 62,731 firm-year observations and employ established models ... -
Erratum: The intersection of finTech adoption, HR competency potential, service innovation, and firm growth in the banking sectors using Entropy and TOPSIS (PLoS ONE (2025) 20:1 (e0313210) DOI: 10.1371/journal.pone.0313210)
( Public Library of Science , 2025 , Article)The funding statement for this paper is incorrect. The correct funding statement is as follows: This work was supported by the Technology Innovation Program (RS-2024-00487049, Development and demonstration of complex emotion ... -
Does audit quality influence the relationship between ownership structure and environmental, social and governance disclosure? Evidence from Egypt
( Emerald Publishing , 2025 , Article)Purpose: This study aims to examine the relationship between ownership structure and environmental, social and governance (ESG) disclosure, as well as the moderating effect of audit quality on this relationship. ... -
Developing a culturally sensitive expert system for carbohydrate counting and determining insulin doses for patients with insulin-dependent diabetes
( Inderscience Publishers , 2025 , Article)The prevalence of diabetes is increasing globally. The risk of developing diabetes complications can be reduced by continuous self-monitoring and following carbohydrate counting (CC) approach. Diabetic patients find ... -
واقع استخدامات بطاقة الأداء المتوازن في المؤسسات التعليمية في الوطن العربي: دراسة منهجية
( كلية الامارات للعلوم التربوية والنفسية , 2024 , Article)هدفت هذه الدراسة الى تحليل واقع استخدامات بطاقة الأداء المتوازن في المؤسسات التعليمية في الوطن العربي وأثرها على تطوير وتحسين الأداء في المؤسسات التعليمية في الدول العربية في الفترة الزمنية ما بين 2013 الى 2023، حيث قدمت ... -
Board effectiveness and corporate social responsibility in light of cultural dimensions: what changed during the COVID-19 pandemic?
( Inderscience , 2024 , Article)We examine whether board effectiveness influences CSR during the unprecedented COVID-19 period, against the backdrop of cultural dimensions. Using a balanced sample consisting of 3,261 unique firms (6,522 firm years) from ... -
Audit committee financial expertise: mitigation of real earnings management
( Inderscience , 2024 , Article)The paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial ... -
Burns and Scapens’ framework: a 25-year review of insights, challenges, and prospective directions
( Emerald , 2025 , Article)Purpose: Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management ...
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