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Factors affecting the voluntary use of internal audit: evidence from the UK
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Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ...
Media, independent non-executive directors and strategy disclosure by non-financial listed firms in the UAE
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Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose: This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure ...
The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks
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Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/met ...
Relationships between strategic performance measures, strategic decision-making, and organizational performance: empirical evidence from Canadian public organizations
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Taylor and Francis Ltd.
, 2017 , Article)
This study investigates the role of strategic performance measures (SPM) in strategic decision-making and their impact on organizational performance. Based on 143 online survey responses from senior administrators across ...
The Impact of Existence of Royal Family Directors on Corporate Social Responsibility Reporting: A Servant Leadership Perspective
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Emerald
, 2018 , Article)
Purpose: Drawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting.
Design/methodo ...
Do Patented Innovations Reduce Stock Price Crash Risk?
(
Wiley-Blackwell
, 2019 , Article)
Using a large sample of US firms, we document a significantly negative relation between the number of patents (citations) and stock price crash risk. Our findings are consistent with the arguments that patented innovation ...
Personality types and accounting subfields
(
Allied Business Academies
, 2017 , Article)
Accountants have been categorized as conventional among Holland's (1997) six well-known personality types. We argue that the personality type of accountants affects their performance in their respective subfields. In this ...
The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks
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Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions? (AAOIFI) related to Islamic financing ...
Security behaviors of smartphone users
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Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose: - This paper aims to report on the information security behaviors of smartphone users in an affuent economy of the Middle East. Design/methodology/approach: - A model based on prior research, synthesized from a ...
Urbanization and non-renewable energy demand: A comparison of developed and emerging countries
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Elsevier Ltd
, 2019 , Article)
Much of the current literature that deals with the effect of urbanization on energy demand focuses only on a specific region or a single country. This research extends the current literature by concentrating on a sample ...