Výsledky vyhledávání - "Mohamed I. Gomaa"

Test-bedding the new reporting standards for loan loss reserves

Autor: Mohamed Shehata, Mohamed I. Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman

Publikováno v: Journal of Economic Behavior & Organization. 187:225-245

We test-bed the differences in properties of the Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models in a bank loan setting with respect to their impacts on the adequacy, comparability, and predictability of loan-loss reserves a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ce8fa0aaa4107e068c01c705a1f8671f
https://doi.org/10.1016/j.jebo.2021.04.027

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A Transaction on the Blockchain: An AIS Perspective, Intro Case to Explain Transactions on the ERP and the Role of the Internal and External Auditor

Autor: Mohamed I. Gomaa, Ahmed Gomaa, Ashley Stampone

Publikováno v: Journal of Emerging Technologies in Accounting. 16:47-64

This case promotes discussions about blockchain technology. It shows a transaction execution scenario and its tax implications. The case provides (1) an overview of the steps required to install a Digital Wallet; (2) an explanation of the need to add

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8e7fd7efa219b96ba29642271afcc95f
https://doi.org/10.2308/jeta-52412

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Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

Autor: Kiridaran Kanagaretnam, Mohamed I. Gomaa, Mohamed Shehata, Stuart Mestelman

Publikováno v: European Accounting Review. 28:309-334

We use a controlled laboratory environment to provide evidence on the potential efficacy of the replacement of the Incurred Credit Loss (ICL) Model of International Accounting Standard (IAS 39) by ...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0d684908b7339bf408a2300eb8130bed
https://doi.org/10.1080/09638180.2018.1449660

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Toward integration of Big Data, technology and information systems competencies into the accounting curriculum

Autor: Christine E. L. Tan, Deb Sledgianowski, Mohamed I. Gomaa

Publikováno v: Journal of Accounting Education. 38:81-93

Recent initiatives of the American Accounting Association (AAA) and the Association to Advance Collegiate Schools of Business International (AACSB) have emphasized the importance of integrating Big Data and technology into the accounting curriculum.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e4cf58ed0c7aace94cd09ddd11e0ce66
https://doi.org/10.1016/j.jaccedu.2016.12.008

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Endogenous versus Exogenous Fairness Indices in Repeated Ultimatum Games

Autor: Mohamed Shehata, Mohamed I. Gomaa, S. M. Khalid Nainar, Stuart Mestelman

Publikováno v: Theoretical Economics Letters. :1568-1594

In ultimatum games, we often observe some participants rejecting offers that may be normally viewed as “fair” while others accept even lower offers that are typically viewed as “unfair”. The objective of this study is to construct and examine

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7a6b9666a3e26b09c2af8403f1ac8515
https://doi.org/10.4236/tel.2017.76106

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The Creation of One Truth: Single-Ledger Entries for Multiple Stakeholders Using Blockchain Technology to Address the Reconciliation Problem

Autor: Magdy Farag, Mohamed I. Gomaa, Ahmed Gomaa

Publikováno v: SSRN Electronic Journal.

Blockchain technology has evolved beyond its original uses as a methodology to record cryptocurrency transactions to support various business applications. Over the past few years, it has gained increased attention in the accounting profession. The c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f333245a575cef11c00dc110e1d4863f
https://doi.org/10.2139/ssrn.3397684

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Electronic And Paper Document Retention And Auditors’ Responsibilities

Autor: Mohamed I. Gomaa

Publikováno v: Review of Business Information Systems (RBIS). 20:5-12

The issue of the destruction of documents raises many ethical and legal problems for the auditing profession. Such an issue needs to be examined more closely to explore its ethical and legal implications, and to address the more technical issue of ho

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b54278a2858bcee1e159e51aa65298ea
https://doi.org/10.19030/rbis.v20i1.9678

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Fairness in an Ultimatum Game

Autor: S. M. Khalid Nainar, Mohamed I. Gomaa, Mohamed Shehata, Stuart Mestelman

Publikováno v: Theoretical Economics Letters. :186-194

We present a controlled laboratory environment in which we use an ultimatum game to generate two endogenous fairness indices. We use these as alternatives to the more conventional exogenous measure, the offer index, in a model of offer-acceptance whi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8ebeb81566d5e8417eb12e32080ab3da
https://doi.org/10.4236/tel.2016.62021

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Introducing XBRL through a financial statement analysis project

Autor: Lewis Shaw, Mohamed I. Gomaa, Ariel Markelevich

Publikováno v: Journal of Accounting Education. 29:153-173

In this project, we introduce business and accounting students to the application of eXtensible Business Reporting Language (XBRL) through the use of interactive data. Students study the basic concepts and potential benefits of interactive data and X

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b04e225436d13466e49735abb32910ff
https://doi.org/10.1016/j.jaccedu.2011.12.001

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