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The effect of board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
(
Emerald
, 2020 , Article)
Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ...
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 ...
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 ...
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 ...
Tourism research for the GCC region: Current status and future research directions
(
SAGE Publications
, 2021 , Article Review)
Tourism in the Gulf Cooperation Council (GCC) countries has recently been considered by policymakers as a new avenue for economic diversification. Despite the considerable literature concerning the impact of tourism ...
Enhancing the export activities of small and medium-sized enterprises in emerging markets
(
Emerald Publishing Limited
, 2022 , Article)
Purpose: This study aims to examine a conceptual integrated framework for small- and medium-sized enterprises’ (SMEs) export performance that comprises all potential export determinants and inhibitors. This study also ...
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 ...
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, ...
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 ...