Purpose – The purpose of this paper is to examine the level of compliance with International Financial Reporting Standards (IFRS 7) by listed companies in Bahrain Bourse (BB). Design/methodology/approach – First, the authors design disclosure compliance checklist of ten requirements of IFRS...

With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in...

COVID-19 has changed the way we live, communicate and work, as well as altering our feelings. The higher education sector, alongside other sectors, has been severely affected by the pandemic and its serious repercussions. Academic and teaching staff have had to work from home and convert to...

South Asia has seen a digital revolution in recent years. The number of persons who use the internet has risen drastically. They use it for shopping, social media and online sales. However, there exists a literature gap as far as the effect of outbound digital marketing in B2B markets is...

Purpose This paper aims to examine bases of effectiveness in internal Shariah auditing undertaken in Islamic financial institutions (IFIs). Design/methodology/approach This paper is theoretical in approach taking, as its starting-point, an extensive literature review. From a general agency...

Purpose: The increasing incidence of fraudulent financial reporting by firms in recent years raises concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diverse risk management techniques to detect fraudulent reporting of financial statements....

Purpose: The vehicular ad hoc network (VANET) is an emerging area for smart cities as observed in last few decades. However, some hurdles for VANET exist that need to be resolved before its full implementation in smart cities. Routing is one of the main factors for having effective...

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation...