Accounting & Information Systems: Recent submissions
Now showing items 161-180 of 513
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The moderating role of competition and paradoxical leadership on perceptions of fairness towards IoT monitoring
( Americas Conference on Information Systems , 2017 , Conference Paper)Recent advances in monitoring systems used in the workspace are stirring a great deal of controversy. Several devices connected to the internet, coined as the Internet of Things (IoT), are now used to capture and analyze ... -
The digital transformation of FinTech: Disruptions and value paths
( Association for Information Systems , 2019 , Conference Paper)The latest tech-enabled financial services supported by the blockchain technology promises to disrupt the strategic positioning of financial institutions and pave the way for FinTechs and TechFins to gain financial centrality. ... -
Pedagogical potentials of IEEE 802.11 WLAN to higher educational institutions: A case study of Nigerian based University
( Institute of Electrical and Electronics Engineers Inc. , 2015 , Conference Paper)The research on 'Pedagogical potentials of IEEE 802.11 WLAN to Nigerian based University' is an in depth study to evaluate the potentials of its implementation to the entire teaching and tutoring vertical in Nigerian ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ... -
Matters may matter: The disclosure of key audit matters in the Middle East
( Cogent OA , 2022 , Article)The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ... -
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ... -
ESG factors and corporate financial performance
( Inderscience Publishers , 2022 , Article)The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ... -
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
( Inderscience Publishers , 2017 , Article)The current study investigates factors affecting financial instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is ... -
Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
( Inderscience Publishers , 2022 , Article)The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ... -
Artificial Intelligence Literature in Accounting: A Panel Systematic Approach
( Springer Science and Business Media Deutschland GmbH , 2021 , Book chapter)The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting ... -
Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence
( Elsevier , 2022 , Article)The main objective of the current study is to examine the perspectives of undergraduate accounting students on the transition to distance learning (DL) as emergency remote learning from traditional learning (TL) during the ... -
Corporate carbon disclosure, carbon performance and corporate firm performance
( Inderscience Publishers , 2021 , Article)The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission ... -
An empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
( Inderscience Publishers , 2017 , Article)The primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the ... -
Effectiveness of social media sentiment analysis tools with the support of emoticon/emoji
(2019 , Conference Paper)Organizations are increasingly interested in using microblogging platforms, such as Twitter, to get rapid feedback in several domains using sentiment analysis algorithms to rate, for example, whether a target audience is ... -
IoT-enabled smart child safety digital system architecture
( IEEE , 2020 , Conference Paper)Safety of a child in a large public event is a major concern for event organizers and parents. This paper addresses this important concern and proposes an architecture model of the IoT-enable smart child safety tracking ... -
Isolated Handwritten Pashto Characters Recognition using KNN classifier
( IEEE , 2021 , Article)Regional and cultural diversities around the world and especially in Pakistan has given birth to a large number of writing systems and scripts consists of varying character sets. Developing an optimal OCR system for such ... -
Toward a Significant E-Voting Adoption Model: The Digital Divide
(2022 , Article)Technology, through internet use, has changed how citizens interact and communicate with their governments. However, in any society, a proportion of people cannot access this type of interaction due to digital divide issues. ... -
Augmented Reality Interface for Complex Anatomy Learning in the Central Nervous System: A Systematic Review
( Hindawi , 2020 , Article)The medical system is facing the transformations with augmentation in the use of medical information systems, electronic records, smart, wearable devices, and handheld. The central nervous system function is to control the ... -
An efficient approach for textual data classification using deep learning
( Frontiers , 2022 , Article)Text categorization is an effective activity that can be accomplished using a variety of classification algorithms. In machine learning, the classifier is built by learning the features of categories from a set of preset ... -
A comprehensive analysis of healthcare big data management, analytics and scientific programming
( IEEE , 2020 , Article)Healthcare systems are transformed digitally with the help of medical technology, information systems, electronic medical records, wearable and smart devices, and handheld devices. The advancement in the medical big data, ...