Accounting & Information Systems: Recent submissions
Now showing items 21-40 of 507
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Financial development and economic diversification in Qatar: does Islamic finance matters
( Emerald Publishing , 2023 , Article)Purpose: The financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated financial system to achieve economic ... -
Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants
( Universiti Teknologi Mara , 2024 , Article)Professional skepticism is fundamental in the accounting profession, underpinning the critical assessment and judgement essential for the integrity of financial reporting and auditing. The absence of adequate professional ... -
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
( Emerald Publishing , 2023 , Article)Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ... -
Features-Based IoT Security Authentication Framework Using Statistical Aggregation, Entropy, and MOORA Approaches
( Institute of Electrical and Electronics Engineers Inc. , 2022 , Article)The Internet of Thing (IoT) is one of the most imperative technology for all organizations that's play a vital role in many operations, using communication networks, for exchange of data in order to perform a useful task. ... -
Editorial on decision support system for development of intelligent applications
( Springer Science and Business Media Deutschland GmbH , 2022 , Other)The creation of intelligent applications for numerous types of industry sectors has been accelerated by recent advancements and decision support systems. Any instrument or system with the ability to support decision-making ... -
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
Dorm augmented college assignments
( Springer Science and Business Media Deutschland GmbH , 2024 , Article)In college assignments, a common practice is that students receive their dorm allocation after the realization of college placements. This causes wasted resources and unfair allocation. To fix this, we consider a college ... -
Engineering the advances of the artificial neural networks (ANNs) for the security requirements of Internet of Things: a systematic review
( Springer Science and Business Media Deutschland GmbH , 2023 , Article Review)Internet of Things (IoT) driven systems have been sharply growing in the recent times but this evolution is hampered by cybersecurity threats like spoofing, denial of service (DoS), distributed denial of service (DDoS) ... -
Intelligent Decision Support Systems—An Analysis of Machine Learning and Multicriteria Decision-Making Methods
( Multidisciplinary Digital Publishing Institute (MDPI) , 2023 , Article)The selection and use of appropriate multi-criteria decision making (MCDM) methods for solving complex problems is one of the challenging issues faced by decision makers in the search for appropriate decisions. To address ... -
Information Technology Project Risk as a Dynamic Phenomenon
( Oxford University Press , 2022 , Article)Information systems (IS) research provides strong evidence for the effect of information technology (IT) project risk and on-project failure. However, no consensus has yet been reached on what constitutes risk and how it ... -
Internally generated brands: Nestlé’s hidden assets
( Wiley , 2023 , Article)In the aftermath of COVID-19 pandemic, it has become apparentthat the most value-creating resources in business enterprises arethe invisible assets, the assets of the knowledge-based economy.1These include nonfinancial ... -
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
( Wiley-Blackwell , 2023 , Article)We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate ... -
Detection of central serous retinopathy using deep learning through retinal images
( Springer Nature , 2023 , Article)The human eye is responsible for the visual reorganization of objects in the environment. The eye is divided into different layers and front/back areas; however, the most important part is the retina, responsible for ... -
Demystifying the Link between Social Media Addiction and Sharing without Verification: The Role of Absentmindedness and Wellbeing
( Association for Information Systems (AIS) , 2024 , Article)We use salience and dual-system theories as the lens to investigate how (via which intervening mechanism) and when (under what condition(s)) social media addiction impacts unverified information sharing. Based on results ... -
Culture, language, and accounting reform: a new perspective on IPSAS implementation
( Emerald Publishing , 2022 , Article)Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ... -
Critical Success Factors for eRP Implementation: Two directions Focusing on employee Perceptions in Qatar
( IGI Global Publishing , 2022 , Article)Due to the high failure rate of enterprise resource planning (ERP) systems, implementation issues have been highly addressed in the literature. Two major directions were followed in the literature focusing on technology ... -
Board of directors' composition and carbon emission performance
( Inderscience Publishers , 2023 , Article)The current study examines the relationship between the composition of the board of directors and the three scopes of carbon emission performance as detailed in the Carbon Disclosure Project (CDP) annual reports. The study ... -
A Service-Efficient Proxy Mobile IPv6 Extension for IoT Domain
( Multidisciplinary Digital Publishing Institute (MDPI) , 2023 , Article)The upcoming generation of communications can provide richer mobility, high data rate, reliable security, better quality of services, and supporting mobility requirements in the Internet of Things (IoT) environment. ... -
A Novel Steganography Technique for Digital Images Using the Least Significant Bit Substitution Method
( Institute of Electrical and Electronics Engineers Inc. (IEEE) , 2022 , Article)Communication has become a lot easier in this era of technology, development of high-speed computer networks, and the inexpensive uses of Internet. Therefore, data transmission has become vulnerable to and unsafe from ... -
An Optimized Location-Based System for the Improvement of E-Commerce Systems
( Institute of Electrical and Electronics Engineers Inc. , 2024 , Article)Wireless technology has an essential role in every field of life, especially e-commerce applications due to their high data rate, mobility-aware communication, support for real-time processing, security measures, and ...