Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Saeed Roohani"'
Autor:
Saeed Roohani, Jacob Errichetti
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:107-120
This paper utilizes corporate governance concepts to assess the merit of the Digital Accountability and Transparency Act of 2014 (DATA Act). The paper first compares the information flows seen in a corporate context to those seen in a governmental re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8d4a64a1c9b20b51eaefeccfb5f0b347
https://doi.org/10.2308/jeta-52092
https://doi.org/10.2308/jeta-52092
Autor:
Saeed Roohani, Xiaochuan Zheng
With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to assess cybersecurity risk, and learn about controls to mitigate such ri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::31e381d99128ec3cf3bb99401477ebcb
https://doi.org/10.1108/s1085-462220190000023007
https://doi.org/10.1108/s1085-462220190000023007
Publikováno v:
International Journal of Accounting Information Systems. 15:400-422
A core application of XBRL is to facilitate the flow of tagged financial statements and annual reports, from companies and other entities directly to the databases, web sites, and computers of regulators, stakeholders and other information consumers.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::649fbba019172f53b7cfdb90a412da93
https://doi.org/10.1016/j.accinf.2014.05.008
https://doi.org/10.1016/j.accinf.2014.05.008
Autor:
Sharmin Attaran, Saeed Roohani
Publikováno v:
International Journal of Disclosure and Governance. 11:366-379
The relationship between corporations and their stakeholders is changing with the advent and increased use of social media (SM). Stakeholders are more able and apt to deliver their levels of satisfaction via SM channels while companies must be able a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ebbcb49774f04b7c630cf7e100a3c51
https://doi.org/10.1057/jdg.2013.30
https://doi.org/10.1057/jdg.2013.30
Publikováno v:
International Journal of Disclosure and Governance. 6:355-369
Corporate governance of a large company is complex, and subject to many laws and regulations. Recently, regulators, professional organizations and financial reporting standards setters around the globe have looked at XBRL (eXtensible Business Reporti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69d111f43db2a0d634644a2ca72756c8
https://doi.org/10.1057/jdg.2009.17
https://doi.org/10.1057/jdg.2009.17
Autor:
Saeed Roohani, Ariel Markelevich
Publikováno v:
SSRN Electronic Journal.
Data analytics are an important part of the accounting profession and accountants are more and more in need of data analytics skills. There is a debate as to where should be the focus of analytics in accounting curriculum. Our paper introduces a road
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3ec868b83f9625a6f2ebee7c47cd859
https://doi.org/10.2139/ssrn.2840455
https://doi.org/10.2139/ssrn.2840455
Autor:
Saeed Roohani, Hui Du
Publikováno v:
International Journal of Auditing. 11:133-146
This paper proposes a continuous auditing model that provides external auditors the opportunity to audit clients continuously or on a more frequent basis while reducing the possibility of compromising auditor independence. The model requires the audi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a684989399950b9f3e275987be292008
https://doi.org/10.1111/j.1099-1123.2007.00359.x
https://doi.org/10.1111/j.1099-1123.2007.00359.x
Autor:
Miklos A. Vasarhelyi, Barbara Lamberton, Roger Debreceny, Gerald Trites, Akhilesh Chandra, Saeed Roohani, Neal J. Hannon, Maureen Francis Mascha, Thomas Tribunella, Andy Lymer, Robert A. Nehmer, Diane J. Janvrin, Samir Trabelsi, John J. Cheh, Paul D. Hutchison, Rajendra P. Srivastava, Denise Guithues-Amrhein, Roberta Ann Jones
Publikováno v:
Journal of Information Systems. 19:191-210
This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33-8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the propose
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a762a687e89dff4e68d5376c5653832
https://doi.org/10.2308/jis.2005.19.2.191
https://doi.org/10.2308/jis.2005.19.2.191
Publikováno v:
Journal of Information Systems. 19:75-95
The accounting profession must attract and retain individuals with the interest, attitudes, and competencies demanded by the marketplace. This paper examines the influence of tolerance for ambiguity, computer anxiety, and gender on interest in acquir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::01114fa40a88e0e68dea9ba7c2fd8742
https://doi.org/10.2308/jis.2005.19.1.75
https://doi.org/10.2308/jis.2005.19.1.75
Autor:
Alan S. Dunk, Saeed Roohani
Publikováno v:
Journal of Management & Organization. 4:1-13
Factors influencing organisational performance have attracted attention, both in the literature and in practice, as a means of responding to increasing market competition. One factor that may enhance performance is a technology policy and a number of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::82a3cb7966bf53d25c9086403a8b8066
https://doi.org/10.1017/s1833367200005770
https://doi.org/10.1017/s1833367200005770