Accounting & Information Systems
Recent Submissions
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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 , 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 ... -
Users Sentiment Analysis Using Artificial Intelligence-Based FinTech Data Fusion in Financial Organizations
( Springer , 2023 , Article)Innovative applications surprised the research communities in the 21st by presenting in diverse domains. Financial technology (FinTech) is an example of these innovative applications. Financial technology applications have ... -
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 ... -
The Influence of Network Externality and Fear of Missing out on the Continuous Use of Social Networks: A Cross-Country Comparison
( Taylor and Francis Ltd. , 2024 , Article)Despite social networks' prevalence and unlimited benefits, their adoption rates are still unsatisfactory. This cross-country research aims to examine the impact of network externality (NE) and fear of missing out (FOMO) ... -
Utilizing Bio Metric System for Enhancing Cyber Security in Banking Sector: A Systematic Analysis
( IEEE , 2023 , Article)Biometric authentication is gaining the interest of private, public, consumer electronics and corporate security systems. For the protection of cyberspace from hackers and other harmful people, biometric security is growing ... -
Tone of narrative disclosures and earnings management: UK evidence
( Elsevier , 2024 , Article)This paper investigates whether a relationship exists between the tone of narrative disclosures and engagement in earnings management activities. Using FTSE all-share nonfinancial firms, our estimates show a significant ... -
The impact of corporate performance on innovation management: Empirical evidence from emerging Asian economies
( Elsevier , 2023 , Article)Innovation is the key to survive, adapt, and succeed in modern markets, which are increasingly exposed to and impacted by the transformation in progress, especially from a technological point of view, and even more so as ... -
Corrections to “D2D-V2X-SDN: Taxonomy and Architecture Towards 5G Mobile Communication”
( Institute of Electrical and Electronics Engineers Inc. , 2021 , Other)In the above article [1], the following author bios must be updated as their posts and positions were upgraded, and the profile picture of Bassem F. Felemban was previously incorrect. -
The 4Rs supply chain resilience framework: A capability perspective
( John Wiley & Sons , 2022 , Article)During the coronavirus disease 2019 (COVID-19) pandemic, the demand and supply for many products fluctuated. Thus, many companies around the globe have repurposed their operations and reconfigured their supply chains (SCs) ... -
Role of authentication factors in Fin-tech mobile transaction security
( Springer Nature , 2023 , Article)Fin-Tech is the merging of finance and technology, to be considered a key term for technology-based financial operations and money transactions as far as Fin-Tech is concerned. In the massive field of business, mobile money ...
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