Blockchain technology, business data analytics, and artificial intelligence: use in the accounting profession and ideas for inclusion into the accounting curriculum

مايو 01, 2020

Amer Qasim Faten Kharbat

Examining the relationship between audit committee effectiveness and audit fees: An empirical investigation on companies listed in the UAE financial markets

يونيو 04, 2019

Audit committee effectiveness: Reflections from the UAE

أغسطس 02, 2018

Abstract View references (37) This study focuses on an essential mechanism of corporate governance, the audit committee. The main objective of this research is to understand the perceptions and attitudes toward audit committees in the UAE context and to extend our understanding of what really determines the effectiveness of audit committees. To reach the objective of this research, a questionnaire is designed to target four groups of respondents: members of audit committees, external auditors, university academics, and governmental regulators. The questionnaires are used to examine the respondents' perceptions as for the importance given by them to a number of factors that are believed to increase the effectiveness of audit committees. In this regard, four factors are examined in the questionnaires: independence of audit committees' members, number of meetings, financial expertise, and size of the committee. Results showed that the most important character of audit committee effectiveness is the independence of audit committee members.

The use of data mining techniques in accounting and finance as a corporate strategic tool: An empirical investigation on banks operating in emerging economies

يوليو 05, 2018

Globalisation and recent financial crises have increased the pressures faced by banks operating in emerging economies to maintain their competitive advantages and to insure sustainability. Recent technological advancement paved the way for the use of big data to assist companies in the decision making process. One of the methods exploited by management to make advantage of the huge amount of available information is data mining. This study aims at examining the employment of data mining techniques in the banking sector in an interesting research setting, namely: Jordan. The main objective of this study is to explore the perceptions regarding the use of data mining techniques as a strategic management tool in the banking sector from accounting and finance perspective. Toward this end, a questionnaire is designed and distributed to a sample of 76 banking employees in Jordan who are directly involved in the banking decision support systems units. Results showed that the use of data mining techniques is positively significant in data exchange with internal environment as well as with the external environment of the bank. In addition, results reported the significance impact of data mining techniques in supporting management decision making process in the areas of accounting and finance.