Journal of Humanities and Applied Social Sciences: Volume 5 Issue 4 , Open Access

Can online travel agencies contribute to the recovery of the tourism activity after a health crisis?

Ana Isabel Polo Peña, Hazel Andrews, Victor Morales Fernández

Online travel agencies (OTAs) have an important role to play in reactivating tourism activity following a health crisis by providing information about the health conditions of…

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Mohamed Samy El-Deeb, Tariq H. Ismail, Alia Adel El Banna

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a…

Antecedents of facades of conformity: when can employees “be themselves”?

Matthew B. Perrigino, Marjorie Jenkins

An individual engages in a façade of conformity by attempting to appear to embrace their organization's values when, in truth, they do not. While numerous studies investigate the…

The efficiency of healthcare systems in the Arab countries: a two-stage data envelopment analysis approach

Israa A. El Husseiny

This study aims at evaluating the technical efficiency (TE) of healthcare systems in the Arab region and exploring the key factors that affect the efficiency performance.

Blockchain in accounting and auditing: unveiling challenges and unleashing opportunities for digital transformation in Egypt

Ahmed Anis

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the…