Accounting & Information Systems
Recent Submissions
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Empirical Research in Education: The Influence of Language
( Association for the Advancement of Computing in Education (AACE) , 2023 , Conference Paper)The use of technology and e-learning systems grown significantly during and after Covid-19 era. Language is an important factor in the efficient utilization of technology in education. This study tested the influence of ... -
A comprehensive study on unraveling the advances of immersive technologies (VR/AR/MR/XR) in the healthcare sector during the COVID-19: Challenges and solutions
( Elsevier , 2024 , Article Review)The current COVID-19 pandemic has affected almost every aspect of life but its impact on the healthcare landscape is conspicuously adverse. However, digital technologies played a significant contribution in coping with the ... -
Advancing human and social dimensions in balanced scorecards for GCC corporations: a nuanced approach
( Cogent OA , 2024 , Article)In today's corporate world, where accountability extends beyond mere economic output to embrace social, environmental, and cultural contributions, it is imperative to reevaluate traditional performance measurement systems. ... -
A comprehensive survey on exploring and analyzing COVID-19 mobile apps: Meta and exploratory analysis
( Elsevier , 2024 , Article)During the current COVID-19 pandemic, many digital solutions around the world have been proposed to cope with the deadly virus but the role of mobile-based applications is dominant one. In Pakistan, during the current ... -
A longitudinal investigation of IFRS-8 implementation: evidence from Qatar
( Inderscience Publishers , 2023 , Article)The main objective of the current study is to investigate the segmental information reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. The sample comprises all companies listed on the Qatar Stock ... -
Big data analytics adoption success: value chain process-level perspective
( Emerald Publishing , 2024 , Article)Purpose: Despite the considerable hype about how Big Data Analytics (BDA) can transform businesses and advance their capabilities, recognising its strategic value through successful adoption is yet to be appreciated. The ... -
Do CEOs' characteristics impact sell-side analysts' recommendations?
( Emerald Publishing , 2024 , Article)Purpose: This study aims to examine the association between chief executive officers' (CEOs) characteristics and sell-side analysts' recommendations. Design/methodology/approach: This study uses a sample of firms listed ... -
Board effectiveness and corporate social responsibility in light of cultural dimensions: what changed during the COVID-19 pandemic?
( Inderscience Publishers , 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 ... -
Multi-criteria decision-making methods for the evaluation of the social internet of things for the potential of defining human behaviors
( Elsevier , 2024 , Article)Multi-criteria decision-making (MCDM) techniques increase evaluation performance and make the selection process easier while lowering illogical needs and expenses for the assessment of SIoT and its impact on the potential ... -
Decision making for selection of smart vehicle transportation system using VIKOR approach
( Springer Nature , 2024 , Article)The advent of technology has facilitated communication among individuals, structures, and transport, thereby revolutionizing contemporary living. In this regard, the Internet of Things has emerged as a transformative ... -
Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university
( John Wiley and Sons Inc , 2024 , Article)Drawing on experiential learning theory (ELT), this study (1) explores students' perceived benefits of experiencing different learning styles through an audit simulation (AS) assignment and (2) analyses its role in enhancing ... -
Identifying the AI-based solutions proposed for restricting Money Laundering in Financial Sectors: Systematic Mapping
( Taylor and Francis Ltd. , 2024 , Article Review)Money laundering (ML) is a critical source of extracting the money illegally from the financial system. It is linked to various types of crimes, including corruption, exploitation of a specific community, drug use, and ... -
Readability and banks' risk-taking behavior: Evidence from GCC
( Elsevier , 2024 , Article)We investigate the relationship between annual reports' text readability and bank risk-taking in the Gulf Cooperation Council (GCC) countries. We find that easy-to-read annual reports are associated with a higher probability ... -
ENTREPRENEURIAL COGNITIVE STYLES AND CONFIGURATIONS OF MANAGEMENT CONTROL SYSTEMS IN SMEs
( Emerald Publishing Limited , 2024 , Book chapter)This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact ... -
The influence of creativity on the entrepreneurial intention of university female graduates: An SEM approach
( SAGE Publications Ltd , 2022 , Article)Entrepreneurial activities have been vital to economic growth as a feasible career option for many university graduates. Nonetheless, it has been recognised that the lowest intentions to undertake entrepreneurial activity ... -
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum's embarrassment in DWH
( Emerald Publishing , 2024 , Article)Purpose: This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how ... -
The relevance of carbon performance and board characteristics on carbon disclosure
( Emerald Publishing , 2024 , Article)Purpose The purpose of this study is to examine the impact of carbon performance on carbon disclosure among nonfinancial French-listed firms, while also considering the corporate board’s characteristics as a secondary ... -
The impact of terrorism and institutional quality on cost of debt: an analysis on developing countries
( Inderscience Publishers , 2023 , Article)This study examines the impact of terrorism and institutional quality on the cost of debt. Considering all observed incidents in 35 countries over the period 1998-2019. Our main finding is that terrorist activity has a ... -
Utilizing the collective wisdom of fintech in the gcc region: A systematic mapping approach
( SAGE Publications Ltd , 2023 , Article)Globally, with the maturity of information technology, society is now in the information age, magnifying the significance of integrating innovative applications in different financial and other regulatory arenas. The ... -
Validation of "Depression, Anxiety, and Stress Scales" and "Changes in Psychological Distress during COVID-19" among University Students in Malaysia
( MDPI , 2023 , Article)Objectives: This study assessed the reliability and validity of the DASS-21 self-reported measure in the context of COVID-19 on anxiety, stress, and depression. Through this Study, the psychological effect of COVID-19 on ...
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