Search results

This study aims to provide researchers a holistic approach for comprehensive understanding of the Bitcoin-related research by discovering its trends, subjects, relations, keywords and concepts.

An integrated approach of bibliometric analysis, network analysis and concept linking analysis was proposed for exploring Bitcoin-related studies from 70 countries in the Scopus database.

The bibliometric analysis shows that electronic money and blockchain are the mainstream issues of Bitcoin, and the domain distribution of the literature is mainly in engineering-related fields. Through the network analysis of cocitations, co-occurrences and cowords, research clusters were discovered respectively from different perspectives. The authors also have mastered a multilevel concept linking diagram for six related major concepts.

The major contribution of this research is about providing an integrated and comprehensive approach to extract the mainstream issues that can help researchers conduct Bitcoin-relevant research. This study shows the development trend, context and clusters of Bitcoin-related studies from various perspectives networks and produces a visual concept linking diagram that will enable researchers to quickly understand the contextual relationship between Bitcoin keywords during literature analysis. In addition, the most crucial studies in the main topics are extracted to save the considerable time and labor that would be required to manually read all the literature and summarize the issues.

This paper examines the impact of audit quality on the managerial preferences between real and accrual earnings management (REM and AEM, respectively) in oil and gas firms operating in the Gulf Cooperation Council (GCC) member countries.

The study relies on the modified Jones model’s (Dechow et al., 1995) to capture AEM and employs Roychowdhury (2006) approach to examine the use of REM through abnormal cash flows, abnormal production and abnormal discretionary expenditures. Audit quality is measured by auditor-industry specialization. The analyses are based on a sample of 30 oil and gas firms from 2008 to 2019.

The findings highlight that sample companies may substitute between earnings management strategies and tend to shift from AEM to REM when audited by an industry expert. Further analysis points out that the trade-off decision of the pooled sample stems from both upstream and downstream sectors.

This study is subject to two main limitations. First, the narrowed scope of audit quality related factors due to the scarcity of corporate governance reports of companies. Second, the sample size is reduced.

The regulators and users of financial statements should be aware that REM strategy is used by oil and gas firms even when scrutinized by a high quality auditor, calling for extra caution when auditing or analyzing the financial information.

The current research is the first, unveiling the association between audit quality and the trade-off between AEM and REM in a less inspected sector and a unique institutional setting.

The lack of critical thinking in new graduates has been a concern to the nursing profession. The purpose of this study was to investigate the effects of an innovative, evidence-based skills fair intervention on nursing students' achievements and perceptions of critical thinking skills development.

The explanatory sequential mixed-methods design was employed for this study.

The findings indicated participants perceived the intervention as a strategy for developing critical thinking.

The study provides educators helpful information in planning their own teaching practice in educating students.