Accounting & Information Systems: Recent submissions
Now showing items 301-320 of 555
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Does business intelligence mediate the relationship between ERP and management accounting practices?
( Emerald , 2021 , Article)Purpose: The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting ... -
Incorporating information communication technology skills in accounting education
( IGI Global , 2020 , Article)Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT ... -
Value creation for realising the sustainable development goals: Fostering organisational adoption of big data analytics
( Elsevier , 2020 , Article)The momentum has been building toward the realisation of the United Nations Development Programme's Sustainable Development Goals (SDGs). In this regard, technological upgrading through the adoption of innovative technologies, ... -
An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
( Elsevier , 2020 , Article)Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ... -
Board gender diversity, governance and Egyptian listed firms' performance
( Emerald , 2021 , Article)Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ... -
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
( Emerald , 2022 , Article)Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ... -
Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk
( Inderscience Publishers , 2021 , Article)There is conflicting research on whether litigation risk affects voluntary disclosure positively or negatively. This study thus aims to examine how litigation risk affects the voluntary disclosure of risk information. It ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ... -
Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ... -
The effect of board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
( Emerald , 2020 , Article)Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ... -
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
Ownership type, business model, market structure, and the performance of Takaful and conventional insurance companies in Malaysia
( Taylor & Francis , 2021 , Article)The paper evaluates the performance of the Takaful and insurance companies in Malaysia. It examines the impact of ownership, business model, and market structure on conventional and Takaful companies’ performance. The ... -
Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
( Emerald , 2020 , Article)Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ... -
The Effect of Audit Committee’s Characteristics on the Audit Report Timeliness: Empirical Evidence from the UK
( Alexandria University , 2021 , Article)This paper examines the association between the attributes of the audit committees (ACs) and the audit report timeliness for UK FTSE350 companies over the period 2017 to 2019. In particular, we investigate the impact of ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
New development: Enabling enterprise risk management maturity in public sector organizations
( Taylor & Francis , 2020 , Article)Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to ... -
Leveraging business intelligence systems to enhance management control and business process performance in the public sector
( Emerald , 2021 , Article)Purpose: Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial ... -
Principles-based risk regulatory reforms and management control practices: a field study
( Emerald , 2022 , Article)Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ...
