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This study aims to investigate the components of a halal tourism ecosystem and how to establish a model for an effective halal tourism ecosystem. Therefore, each component can play a role in encouraging the productivity of halal tourism.

A qualitative approach was applied through in-depth interviews and focus group discussion (FDGs) with representatives of stakeholders who are associated with the development of halal tourism in Indonesia.

The results show that the effectiveness of the halal tourism ecosystem is primarily determined by the role of the government as an initiator and a policymaker. The halal tourism ecosystem must be run with universal Islamic norms, and it must be avoid exclusive rules.

This research concludes that the symbols in the halal ecosystem are not components that can glue the differences between various organizations and institutions in the context of tourism. However, the role of adhesive is substituted by its practice or implementation that can accommodate shared understandings of Sharia norms.

The purpose of the current study was to examine the role of distance learning in enhancing introverted students’ lack of communication and social interaction to improve their performance in translation class. Cain (2013) and Kuzeljevich (2017) agreed that identifying “introverted” and “extroverted” students is important for meeting their learning needs. While extroverted students have strong social skills that allow them to interact comfortably in different learning environments, introverted students tend to be more shy, quiet, and silent, thus, requiring more careful planning in classroom settings. Therefore, educators need to support introverted students in reaching their full academic and social potential.

The present case study adopted a qualitative research method to explore the role of online/distance learning during the COVID-19 pandemic in enhancing introverted students’ performance and communication abilities in translation classes. The researcher of the current study spent a considerable time observing and set herself as part of the group (i.e. translation students of level 6 class) to understand the phenomenon, events and the new situation of having translation students interact in online settings. Data collection was based on this observation, interviews with the participants and archival documents. To enhance the validity and credibility of this research, the researcher employed the method of triangulation.

The results (see Appendixes A, B and C) revealed the level of students interactions in translation classes and their attitudes toward online learning. Based on the observations made by the instructor, the researcher found that the involvement of the introverted students during online translation learning was remarkable, as they provided their translation outputs in the chat window of Microsoft Teams with no hesitation. Consequently, 65% of the students were providing their translation output through the chat window, which indicates that they are more introverted and preferred not to speak. Comparing this result to face-to-face translation class, the researcher found that 25% of the students provided their translation outputs through oral participation.

This study contributes to the field of translation and education. Previous studies have not sufficiently examined the role of distance learning in enhancing the performance and communication of introverted students in translation classes. The current study is also expected to provide insight into the field of technical translation in remote teaching and learning settings.

A steady stream of literature has examined relationships between audit committee effectiveness, audit quality and financial reporting quality. The purpose of this paper is to connect these various streams of research to provide an empirical evidence from an Arabic emergent country namely Tunisia. This study examines the role of audit committee effectiveness and audit quality on financial reporting quality particularly to mitigate the earnings management in the Tunisian companies before and after financial security law adoption.

The study uses ordinary least squares regression model to investigate the effect of audit committee characteristics, audit quality attributes and the interaction between these two overseeing mechanisms on earnings management for a sample of 29 non-financial listed Tunisian firms during the period 2001-2009.

The results document a substitute effect between the presence of Big Four auditor and effective audit committee in order to reduce the discretionary accruals before the enforcement of law no. 2005-96 dealing with the financial securities. The authors find a complementarity link between the score of audit committee’s effectiveness and auditor industry specialization’s to constrain earnings management. Finally, the findings show a complementary relation between audit committee’s effectiveness and audit tenure, after the passage of the law.

This study shows the value of considering the institutional setting in governance research. This paper is restricted to firms in the Tunisia from 2001 to 2009. Future research should investigate this issue in other settings and periods.

This study is important to practitioner and academic literature, policy makers and professional accounting bodies as it shows that legislative reforms can enhance companies to adopt good governance practices in emerging countries. The results also give useful information to investors in examination the effect of audit committee characteristics and audit quality on earnings quality. Another interesting practical focus of this study is to assess how successful was the implementation of financial security law in improving audit transparency and support shareholder involvement in the audit process.

The results suggested that governance regulation is a substitute for strong governance mechanisms in both the pre- and post-law periods.

The purpose of this paper is to examine the effect of corporate governance structure and CEO compensation on the level of tax aggressiveness.

This work analyzes a sample of 471 observations of 100 companies listed on the NASDAQ 100 for the period 2008-2012. It uses a fixed-effect panel model to analyze the effect of different model variables on the tax aggressiveness level.

The main finding of this study is the great influence of corporate governance structure and CEO compensation on reducing tax aggressiveness. Indeed, it finds a significant negative relation between board size, CEO salary, CEO stock options and tax aggressiveness. In addition, the study reveals that there is a direct negative relation between CEO duality, tax fees and tax aggressiveness.

The study was conducted using robust methods to test the effect of corporate governance structure and CEO compensation on tax aggressiveness level. The generalized least squares method was used to fit panel data and overcome heteroscedasticity and autocorrelation problems. The aim of the study was to prove the great effect of both corporate governance structure and CEO compensation on reducing tax aggressiveness. As this study was based on data from American companies, the results cannot be generalized to all contexts.

This paper differs from previous work and tests the effect of corporate governance structure, CEO compensation, CEO characteristics and audit fees on tax aggressiveness. The findings of this study will enrich the literature on tax aggressiveness by suggesting that corporate governance structure and CEO compensation can significantly limit tax aggressiveness behavior. Therefore, shareholders must be aware of these two variables. They need to limit tax aggressiveness behavior, as it is usually accompanied by rent diversion, as reported by Desai and Dharmapala (2006). Therefore, these findings will be helpful to investors, managers and regulators because they have implications for the interactive decision-making process.

The purpose of this paper is to examine the motivations of earnings management and financial aggressiveness levels in the big 100 companies listed on the NASDAQ 100 after the 2007 financial crisis.

This paper uses two samples. The first contains 471 observations of 100 companies listed on the NASDAQ 100 for the period 2008-2012 and is used to examine the motivations of earnings management. The second represents 282 observations of companies listed on the NASDAQ 100 that use financial aggressiveness. The authors use a panel data model to analyze the effects of four explanatory variables (corporate governance structure, CEO compensation, CEO characteristics and audit fees) on both earnings management and financial aggressiveness levels.

The results of the investigation show the significant impact of corporate governance structure, CEO compensation, CEO characteristics and audit fees on reducing the earnings management and financial aggressiveness levels.

The findings can be valuable to both investors and researchers. For researchers, the present work may help in explaining the motivations of earnings management and financial aggressiveness practices used by large American firms after the 2007 US financial crisis. For investors, this study serves to highlight the critical importance of corporate governance, CEO compensation and CEO characteristics in limiting such behaviors. Thus, investors are recommended to account for such variables in order to make effective investment decisions. As an extension to this study, researchers might consider other CEO psychological variables. Other market indices could also be considered in order to generalize and validate the results of the research.

Investors must take into consideration the corporate governance structure and ask for supplementary information about CEO characteristics to ensure better investment decisions.

In this paper, and in contrast to previous research, the authors test the impact of corporate governance structure, CEO compensation, CEO characteristics and audit fees together on the level of both earnings management and financial aggressiveness behavior for large US non-financial firms after the 2007 financial crisis. The authors show that older CEOs use less earnings management and financial aggressiveness. The findings can be valuable to investors, managers and regulators because they have implications for their interactive decision-making process.

This study examines the test's predictive validity of English language performance and compares test constructs to identify the most effective predictors of English language performance.

Data were collected and analysed from test scores of students enrolled in the foundation year (N = 84) and level 2 (N = 127) in the faculty of English at a Saudi university using correlation and regression tests.

The findings revealed that the General Aptitude Test (GAT) is effective in predicting English performance for students in level 2 and that the error detection task is the most effective predictor of performance in English reading.

The study provides support for the validity of the GAT as a university admission requirement for English language courses in the Arabic-speaking world.

This study examines the GAT's power using a fine-grained approach by deriving scores from its breakdown constructs to predict the performance of English skills at the university level.

The current paper is aimed to explore the relationship between virtuous leadership (VL) dimensions and the dimensions of innovation management (IM) among employees in pharmaceutical companies of the public business sector – Egypt.

The current paper relied on the descriptive and analytical method and the survey paper in dealing with the paper variables. Participants for this paper consisted of (312) employees who completed a questionnaire that assessed VL and IM.

The results revealed that there is a positive, statistically significant relationship between VL and IM, Specifically, there is a positive effect of courage, justice and prudence on strategic innovation, a positive effect of courage, humanity and asceticism on technical innovation, and there is a positive effect of prudence, humanity and courage on management innovation.

The paper concluded that VL acts as an important tool that facilitates IM and promotes high levels of innovation for employees.

The current paper contributed to understanding the conditions in which employees of pharmaceutical companies have VL and provided additional guidance for effective practices of quality IM in pharmaceutical companies of the public business sector. In this study, a model was built to analyze the mechanism underlying the relationship between virtuous leadership and innovation management in pharmaceutical companies.

This paper aims to investigate the determinants of operational and liquidity risk reporting for the Tunisian insurance and banking sectors after the outbreak of the Tunisian revolution on 14 January 2011.

A manual content analysis approach was used to measure risk disclosure by counting the number of risk-related words within risk-related sentences in a wide range of publications.

The results show that operational risk disclosure is associated positively with operational losses frequency, institution size and the proportion of independent non-executive members of the board of directors. Also, board size is found to be negatively associated with risk disclosure. Moreover, net stable funding ratio, size and proportion of independent non-executive members have a positive effect on liquidity risk disclosure. The authors also discover that infrequency of board meetings and the presence of young members on the board increase the extent of liquidity risk information.

The research focuses on a small number of observations which somewhat restrict the generalization of results to the entire class of financial sector in Tunisia. Also, the qualitative character of some supposed explanatory variables (frequency and severity of operational risk) relies heavily on the experiences of interviewees and their basic perceptions.

Investors might do well to rely on such characteristics (large board size, less active board and a high proportion of non-executive directors) to predict the disclosure of risk information, either operational or liquidity risk. Board members should keep an eye on reporting on risk, by promoting the success keys of governance, because good corporate governance has to be recognizable at first to be an effective value driver.

The findings rationalize the debate over the impact of improved corporate governance on risk disclosure practices within the context of the Tunisian revolution. The logic of this rationalization may help to promote political incentives that will encourage a risk management culture based on a dynamic communication framework.

The purpose of this paper is to contribute to the entrepreneurial intention literature by applying the theory of planned behavior to Saudi context and determining the factors that affect the intentions of final-year Saudi university business students to become entrepreneurs.

Through a survey study, the paper aims to investigate the significant theory of planned behavior (TPB) antecedents (attitudes toward behavior, subjective norm (SN) and perceived behavioral control) to determine entrepreneurial intentions of 177 students by using correlations, linear and hierarchical regressions models.

The results showed that the antecedents of theory of planned behavior significantly explain 33.4 percent of the variance in students’ entrepreneurial intentions. However, the authors also found that SN associated with entrepreneurial intention had a higher regression coefficient than those of the two other antecedents. Hence, SN has a more significant influence on attitudes and less on perceived behavioral control (PBC). The results also showed that some demographic characteristics have an indirect influence on entrepreneurial intentions through SN and PBC. The findings suggest, therefore, that the TPB is a valuable tool for predicting entrepreneurial intentions.

The main limitation stems from the fact that it is not possible to claim generalization as the research is the result of a study focused on one Saudi university. The theoretical and practical implications are discussed in order to promote entrepreneurship amongst Saudi students and an entrepreneurially friendly culture in Saudi society.

In this paper, the TPB is validated tool to a Saudi university context for predicting entrepreneurial intentions. Broader reflections about the generalizability of results is also considered by undertaking new researches with other Saudi universities and developing contextualized framework based on cultural considerations.

This study investigates the interaction between the compulsory and voluntary disclosures in the annual reports of Saudi Arabian companies. The sample comprises both listed and non‐listed companies. The data were analyzed by constructing three separate disclosure indices relating to mandatory disclosure, voluntary disclosure that closely relates to mandatory disclosure and voluntary disclosure that is not closely related to mandatory disclosure. The results reveal that there is a significant, positive correlation between mandatory disclosure and voluntary disclosure related to the mandatory disclosure index. The study also reports a correlation between voluntary disclosure and the other two indices is found to be weak and insignificant. These weak relationships suggest an absence of effective co‐ordination between the parties involved in preparing the annual report. The analysis also reveals no clear pattern of relationships to exist between mandatory disclosure and the types of disclosure in the different industrial sectors examined in this study. The non‐correlation between these groups of disclosure may suggest low co‐ordination between the board of directors and the management in writing parts of the annual report.