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The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the…

Prior studies have shown that Quality Environment (QE) auditing is an effective management tools, i.e. in improving housekeeping and environmental performance. There are limited studies aimed at identifying factors contributing to the effectiveness of QE auditing. Based on the framework studying factors contributing to internal…

In Europe and around the world, after the financial crisis, some measures have been taken in order to stabilize the financial system. Through present research we analyze the statements regarding the internal control in corporate governance, statements made by both external auditors and those responsible…

Electronic grocery in Oman is a fascinating newly growing market which is facing multiple challenges. Although it creates new job opportunities, it is challenged by the changes of Omani consumers' perceptions and shopping habits. Whereas the adoption of the e-grocery requires less consumer effort and…

M-services (Mobile services) and commerce are growing rapidly with the explosive growth of mobile devices, technologies and networks. Hence, many enterprises use them to grow revenue, reduce costs, maintain their competitive edge and achieve high performance. This advancement in mobile technologies has also influenced many…

Information and Communication Technology (ICT) plays a major role in modern universities by facilitating and improving the educational system to be in line with the information technology age. The higher education sector in Jordan is considered as one of the most influential sectors that develop…

Regret is not only an emotional reaction to the bad results of decision but also a powerful force that motivates and directs one’s behavior. In this paper, we studied the impact of regret on the post decision-making behavior of the consumer. A qualitative study was…

Niche creation is a challenge among firms regardless of size, ownership and the kind of product/service they offer. Once it is created, fostering such niche becomes a greater issue. In this paper, we focused on the SMEs in emerging markets particularly in Malaysia. By using…

Virtual Worlds are a popular medium for communication and collaboration in 3D and they are being utilized as shared information spaces in various application areas, such as education, culture and entertainment. Being presented as 3D visualization spaces they adopt a spatial model of navigation, in…

The construction industry has been characterised by fragmentation, lack of integration and complexities in processes and activities. These characteristics could threaten the delivery of project objectives which could ultimately have a negative impact on construction project success. The construction industry is associated with numerous activities,…