Accounting & Information Systems: Recent submissions
Now showing items 201-220 of 555
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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)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 ... -
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 ... -
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 ... -
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 ... -
Resolving the dichotomy of human and machine intelligence in auditing practices
( Association for Information Systems , 2021 , Conference)In a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental ... -
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 ... -
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 ... -
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. ... -
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 ... -
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 ... -
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 ... -
Career success in academia
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers. Design/methodology/approach: The authors conducted ... -
The moderating role of competition and paradoxical leadership on perceptions of fairness towards IoT monitoring
( Americas Conference on Information Systems , 2017 , Conference)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)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. ... -
Electronic performance monitoring friend or foe? Empowering employees through data analytics
( Association for Information Systems , 2018 , Conference)Recent advances in electronic performance monitoring (EPM) have raised employee concerns regarding invasion of privacy and the erosion of trust. However, the use of data analytics on the EPM data promises to improve ... -
Effectiveness of social media sentiment analysis tools with the support of emoticon/emoji
(2019 , Conference)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 ... -
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 ... -
IoT-enabled smart child safety digital system architecture
( IEEE , 2020 , Conference)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 ... -
Security Analysis of IoT Devices by Using Mobile Computing: A Systematic Literature Review
( IEEE , 2020 , Article)Internet of Things (IoT) devices are operating in various domains like healthcare environment, smart cities, smart homes, transportation, and smart grid system. These devices transmit a bulk of data through various sensors, ... -
Deep Semantic Segmentation and Multi-Class Skin Lesion Classification Based on Convolutional Neural Network
( IEEE , 2020 , Article)Skin cancer is developed due to abnormal cell growth. These cells are grown rapidly and destroy the normal skin cells. However, it's curable at an initial stage to reduce the patient's mortality rate. In this article, the ...
