Accounting & Information Systems
Recent Submissions
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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 ... -
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. ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals
( Elsevier , 2025 , Article)This study delves into the dialectical implications of Cloud-ERP within organisations, emphasising the roles of accountants and information systems (IS) professionals across various organisational sizes. Adopting an ... -
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 ... -
The role of THEQA, as a government-led trustmark, in developing consumers’ trust in local e-commerce websites
( Inderscience , 2025 , Article)The purpose of this study is to explore how THEQA, a government-led trustmark program in the State of Qatar, provides local vendors with mechanisms to establish online trust. This is the first study to explore a government-led ... -
Factors influencing the intention to use mobile banking
( Inderscience Publishers , 2024 , Article)This paper aims to investigate the main factors that influence the intention to use mobile banking in Qatar. The technology acceptance model (TAM) and information system success model (ISSM) were integrated and extended ... -
Taxation in Qatar - an Abadi (Non-finite) vehicle for economic diversification?
( International Bureau of Fiscal Documentation (IBFD) , 2020 , Article)In December 2018, Qatar introduced a package of tax reforms that represents a major move towards diversifying government revenue and achieving its vision of becoming an advanced country by 2030. This article argues that ... -
Prediction of in-hospital mortality in patients on mechanical ventilation post traumatic brain injury: machine learning approach
( BioMed Central Ltd , 2020 , Article)Background The study aimed to introduce a machine learning model that predicts in-hospital mortality in patients on mechanical ventilation (MV) following moderate to severe traumatic brain injury (TBI). Methods A ... -
How does the regulatory focus of CEOs spur firms’ innovation? Moderating roles of CEO tenure, gender diversity and industry munificence
( Emerald Publishing , 2024 , Article)Purpose: Grounded on regulatory focus theory, this study aims to explore whether the regulatory focus of leadership (promotion versus prevention) influences a firm’s innovation. Moreover, it examines the moderating effect ... -
Building integrated assessment model for IoT technology deployment in the Industry 4.0
( Springer Nature , 2024 , Article)Internet of Things (IoT) platforms have become the building blocks of any automated system but they are more important in case of industrial systems where sensitive data are captured and handled by the information system. ... -
Gender diversity and disclosure: a meta-analysis
( Springer Nature , 2025 , Article)The significance of Gender diversity in enhancing quality of reporting has been a focal point of the theoretical and empirical research in recent decades. However, discrepancies persist between empirical findings and ...
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