Kuwait: Jasour – News Desk
Mr. Yousef Saleh Al-Othman, Honorary President of the Kuwait Accountants Association, stated that the “Modern Trends in Accounting Research” conference organized by the Kuwait Accountants and Auditors Association presents the latest developments in the field of accounting.
Saleh added that we live in an era of globalization, social media, artificial intelligence, the digital revolution, and all things modern in this world. Therefore, accounting must receive attention and evolve to keep pace with modern trends worldwide.
The conference discusses the impact of cloud accounting on boards of directors in the Middle East and North Africa region, and the effect of corporate risk on cash reserves at various stages, while the presented research addresses the relationship between corporate social responsibility and tax avoidance.
The conference sessions covered several topics, including an AI-based prediction model using Gradient Boosting Regressor (GBR) to enhance returns from investments in the banking sector, digital transformation in Algerian and Kuwaiti banks: between reality and prospects, whether board diversity affects company performance in Kuwait, and the impact of employee stock incentives on audit pricing: evidence from stock options.
The sessions also tackled the consequences of forward-looking information adoption of expected credit losses in emerging markets: the case of Egypt, as well as causes and consequences of climate change: bibliometric analysis and a roadmap for future research and business risks, investment opportunities, and dividend distributions: evidence from the MENA region. From numbers to narrative to value creation: beyond accounting books towards materiality duality in ESG (Environmental, Social, and Governance) integration.
Additionally, the impact of ownership structure on company performance: the case of the six GCC countries. The relationship between corporate social responsibility and tax evasion: an applied study, assessing the readiness of Moroccan companies for ISSB standards: analysis of key influencing factors, and the motivations versus obstacles in pursuing CPA certification: insights from the Saudi context.
The utilization of social media to enhance sustainability reporting: insights from companies in Kuwait – a case study. The effect of auditor location switching on audit quality? The impact of the quality of acquired companies’ accounting information systems on the completion of mergers and acquisitions.
