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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 communication between smart vehicles that urgently needs to be addressed. One factor that affects communication between the vehicles is the intersection points that obstruct the communication. The paper aims to discuss these issues.

The conventional routing schemes fail to address the intersection problems that occur during the two points of communication. Therefore, this paper analyses the performance of existing position-based routing protocol for inter-vehicle ad hoc networks, considering the impact of a number of intersections. This simulation evaluates different position-based routing protocols such as Intersection-based Distance and Traffic-Aware Routing (IDTAR), Greedy Traffic-Aware Routing, Anchor-based Street and Traffic-Aware Routing and Geographic Source Routing, based on road topology and the number of intersections.

As a result, the protocol IDTAR has a lower end-to-end delay and high packet delivery ratio in terms of the number of intersections as a case study of smart cities. This concludes that IDTAR can be adaptive to smart cities communication, although some questions need to be considered in terms of its security, compatibility, reliability and robustness.

The role of VANET has been highlighted in smart cities due to its implications in day-to-day life. The vehicles in VANET are equipped with wireless communication nodes to provide network connectivity. Such types of network operate without the legacy infrastructure, as well as legacy client/servers.

Additionally, the study contributes to smart cities by measuring the performance of position-based routing protocols for VANETs.

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. This paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America.

The financial statements of Comscore Inc. from 2012 to 2018 were analyzed with the primary objective of early fraud detection by employing the Beneish M-score and the Altman Z-score.

The study’s outcomes indicate that the Beneish M-score is less predictable in fraud detection compared to the Altman Z-score. The study results did not confirm the efficacy of the Beneish model in predicting fraudulent financial statements. The study concludes that the choice of forensic tool greatly influences fraud detection outcomes.

The research findings can guide the policy decision-making of investors, financial auditors, and forensic auditors as this study provides some evidence of the effectiveness of forensic tools in the detection of financial statement fraud in corporate entities.

This is the first study to apply these two widely used tools to the most recent big corporate scandal: Comscore, Inc.

This study aims to investigate the association between seven firm-specific characteristics and the level of mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse.

A disclosure index is used to measure the extent of compliance with IAS 1. Each of the 36 sampled firms’ annual reports were examined against the index for the financial year ending December 31, 2013.

The results reveal an overall compliance of 83 per cent. Regression results report that only audit firm size, profitability and industry type have a positive and significant association with IAS 1 disclosure requirements.

This study should be particularly relevant to regulatory bodies in Bahrain for strategizing and encouraging compliance with IAS 1 by listed firms.

Additionally, the study contributes to financial reporting literature relating to the Gulf Cooperation Council countries, mainly Bahrain. Bahrain is a financial hub, and it is interesting to examine how it presents its financial statements to investors and the degree of its compliance with International Financial Reporting Standards since its adoption in 2007.

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).

First, the authors design disclosure compliance checklist of ten requirements of IFRS 7. Second, a score of 3 is assigned if high level of compliance, 2 is assigned if medium level of compliance, 1 is assigned if low level of compliance. The sample of the study comprises of (21) companies listed in BB for year 2013.

The main findings are, the level of compliance varied by industry and the highest level of compliance reported for the investment sector whereas the lowest for the insurance industry. This result indicates that all listed companies are complying with IFRS 7 in terms of the standard disclosure requirements.

In this paper attempt has been made to support the argument of previous studies. The paper attempts to test and answer the research question; does the financial sector in Bahrain comply with IFRS 7? These results could lead to high level of awareness about the financial instruments. Adoption of the IFRS 7 could lead to high level of compliance and play a significant role in attracting global investors’ interest to the local markets, especially in a developing country like Bahrain.

This paper provides an insight from the reality of the financial market in Bahrain as a result of answering this question; does the financial sector in Bahrain comply with IFRS 7?

The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs).

The basis of the paper was stakeholder theory to analyse the need of accounting standards and to design the conceptual framework as evidenced from Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The evidence reviewed suggests the need for Islamic accounting standards to fill the gap in accounting practice among Islamic financial institutions.

The AAOIFI accounting standards serve as a guideline that may reflect the unique characteristics of IFIs and become a useful tool to meet the various needs of IFIs. Currently, one of the major challenges facing IFIs lies in the preparation of the financial statements under different accounting standards and which may lead to problems of comparability, reliability and compliance level measurement. This has resulted in a heated debate among scholars which has hitherto translated to the evolving existing literature surrounding the interpretation of the level of compliance with the Islamic accounting standards. The paper concludes with various recommendations for future research, the most important of which is the need for future studies on how AAOIFI accounting standards can be made mandatory in all Muslim countries.

This paper contributes towards a better understanding and acceptability of the need of Islamic Accounting Standards.

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.

The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observability factors are expected to influence the level of compliance with AAOIFI accounting standards.

The findings indicate that Islamic banks of Bahrain are in full convergence with AAOIFI accounting standards.

This research, just like many other studies, faces data limitations. Sample size employed for this study contains only the accountants in Islamic banks of Bahrain.

The results of this paper are expected to serve as a guide to the regulatory bodies and the setter of accounting standards for Islamic financial institutions (IFIs).

Using an integrated theoretical model, this study aims to examine the moderating role of gamification in influencing intentions to use mobile payment applications in Bahrain.

The current examination happens to be the first approximation in the context of Bahrain wherein an extended TPB-based model integrating variables from TAM and UTAUT2 is used along with gamification and situational influence to examine the intentions to use m-payment applications.

The findings revealed that among the variates of the TPB, AT and PB significantly affect the intentions (IN) to use m-payment applications in Bahrain, but SN fails to affect intentions, similarly SI also fails to affect intentions thereby proving that the pandemic fails to drive the intention of the population under study toward using m-payment applications. However, when the application offers gamification (GM) features, SI significantly affects intentions through GM, thus experience along with situation drives intentions and this becomes the major theoretical contribution of the study.

This examination offers useful practical implications in the form of the findings revealing that GM affects intentions to use m-payment applications and that GM moderates the relationship between perceived risk (PR) and IN, as well as SI and IN, which can be used by the service providers to improve the user experience and achieve better acceptance of their application.

The novelty of the study lies in testing the integrated theoretical model in the context of a GCC nation, Bahrain.

The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs.

This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues.

With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting.

This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.

This paper aims to examine bases of effectiveness in internal Shariah auditing undertaken in Islamic financial institutions (IFIs).

This paper is theoretical in approach taking, as its starting-point, an extensive literature review. From a general agency theory, an Islamic agency theory is articulated and then applied to ascertain attributes of internal Shariah audit effectiveness revolving around the concept of independence.

Effective internal Shariah auditing, as a mechanism of assuring Shariah compliance by IFIs, varies directly with the degree of independence enjoyed by internal Shariah auditors themselves. The research propounds that an articulated Islamic agency theory holds potential to serve as a theoretical foundation to build a multi-dimensional conceptual framework based on independence utile for evaluating internal Shariah audit effectiveness.

Evidence is drawn strictly from secondary sources.

To assure effectiveness of internal Shariah auditing, IFIs ought to increase the level of independence of internal Shariah auditors.

Internal Shariah audit effectiveness in IFIs has not been extensively studied in comparison with both studies of external Shariah audit effectiveness in IFIs and internal audit effectiveness undertaken by conventional financial institutions. This research fills that gap.