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All Outputs (4)

Accounting for digital currencies (2023)
Journal Article
Alsalmi, N., Ullah, S., & Rafique, M. (2023). Accounting for digital currencies. Research in International Business and Finance, 64, Article 101897. https://doi.org/10.1016/j.ribaf.2023.101897

The purpose of this paper is twofold: (i) to investigate some of the main issues surrounding the classification of digital currencies, and (ii) to identify the accounting practices and standards tied to digital currencies. This paper discusses two di... Read More about Accounting for digital currencies.

Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis (2021)
Journal Article
Henry, H., & Rafique, M. (2021). Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis. IOSR Journal of Business and Management, 23(9), 1-10

Background: Artificial Intelligence (AI) has the capacity to fundamentally change the audit process. Current sampling based retrospective auditing can be replaced with real time 100% testing of the audited population. However, little is known about... Read More about Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis.

An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting (2021)
Journal Article
Rafique, M. (2021). An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting. IOSR Journal of Business and Management, 23(4 (Series 5)), 40-46. https://doi.org/10.9790/487X-2304054046

Digitalisation is expected to bring major changes to all businesses and cloud accounting is an emerging technological trend. This grounded theory study explores the impact of the Making Tax Digital initiative and the emergence of cloud-based accounta... Read More about An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting.

The Role of Mentoring in Transformational Change in Housing Association Mergers (2019)
Journal Article
Rafique, M. (2019). The Role of Mentoring in Transformational Change in Housing Association Mergers. International Journal of Management and Applied Research, 6(3), 97-115. https://doi.org/10.18646/2056.63.19-007

Mentoring is a developing phenomenon and is widely used in the not-for-profit sector in the UK. Whereas, housing association mergers and the post-merger staff integration remain neglected areas of research. Qualitative data collected from 13 particip... Read More about The Role of Mentoring in Transformational Change in Housing Association Mergers.