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The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics and audit fees. In addition, it reveals if accounting comparability, as a proxy for financial reporting quality, mediates such a relationship by bringing evidence from an emerging market.

This study depends on data from nonfinancial companies listed on the Egyptian stock exchange from 2016 to 2019. It adopts multiple regression models to test the impact of corporate characteristics and accounting comparability on audit fees and uses path analysis to test the indirect effect of the audit clients’ characteristics on audit fees through accounting comparability.

The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees.

This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

This study contributes to the literature by examining the mediating effect of accounting comparability concerning the corporate characteristics-audit fees relationship in developing African countries such as Egypt. This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

The authors’ examination aims to offer a quantitative perspective on the interrelationships between tourist harassment, the destination image, emotions and destination revisit intent. Furthermore, it explores the moderating role of travelers' experiences and tolerance in the link between tourist harassment, the destination image and revisit intentions.

The authors’ examination seeks to fill this research gap by utilizing a combination of qualitative and quantitative methods to test eight hypotheses using AMOS 23 and PROCESS MARCO.

The findings showed that tourist harassment negatively impacts the destination image and revisit intentions. Moreover, it indicated that tourists' experiences and tolerance moderate the link between harassment, the destination image and revisit intentions for travelers with high levels of experience and tolerance compared to those with low levels.

This article contributes to travel research and service failure recovery research on tourist harassment and its consequences. To this end, it developed and validated a new tourist harassment scale. Moreover, it is the first study that examines the moderating role of visitors' experiences and tolerance on the link between tourist harassment, the destination image and revisit intentions. Finally, this article is the first to empirically offer destination harassment reduction techniques.

In recent years, the global focus has increasingly shifted toward the adoption of electric vehicles (EVs) due to growing concerns about environmental sustainability and the imperative of reducing greenhouse gas emissions. The transportation sector, a significant contributor to air pollution and climate change, faces increasing pressure to embrace EVs as a solution. However, the resistance exhibited by customers toward adopting new technology poses a substantial obstacle to the widespread adoption of EVs. Drawing on the link between theory of reasoned action (TRA) and self-congruity theory, this research aims to determine the factors that affect the customer intention toward EV.

The research conducts a questionnaire collecting 950 respondents from the Egyptian market. The research used primary quantitative data from online and self-administered questionnaires.

The findings indicated that green trust, price sensitivity and reliability have a positive impact on customer’s intention. However, self-image congruence was not affecting customer intention. For the moderating role of financial self-efficacy, it is affecting the relationship between price sensitivity and customer’s purchase intentions toward EV.

This research will expand the theory by conceptualizing its abstract notions through research variables and implementing them in the Egyptian market. Furthermore, it links the two distinct theories. This knowledge can be utilized by policymakers and stakeholders to expedite the adoption of EVs in the Egyptian market.

This study presents a conceptual framework for managers and policymakers about the factors that affect the customer to buy EVs, since the international organizations emphasize eco-friendly transportation systems.

Since public and private spaces are generally considered to be the fundamental building blocks for residential settings, this study draws attention to the need to consider and detail threshold spaces as one of the key aspects for accomplishing sociocultural needs, restoration and well-being in the residential environment. Understanding the function and uses of these spaces allows us to appreciate their benefits which are often neglected. This research particularly focuses on the social dimension of one fundamental threshold pattern; the Cairene balcony.

A qualitative anthropological approach was adopted in this research where in-depth interviews with female residents (n = 46) were conducted in three local contexts in Cairo, Egypt in parallel with non-participatory observation. The present piece focuses on the results elicited from the female residents’ interviews.

Irrespective of the income group, sociocultural background and context, dominating factors influencing women’s perception of the role of the Cairene balcony were commonly present. These included issues of; well-being and restoration, the phenomenon of personalization and identity, functional and communicative purposes, safety and security and privacy and control. Overall, the majority of interviewees stressed the significance of the balcony as a prominent source of prospect and an impermissible part of the residential environment.

The fact that little research has been conducted to examine the everyday use of the balcony and the role it plays in Cairene homes makes this “dedicated” research piece a valuable addition.

The relationship between leverage and firm performance has been a subject of great interest to researchers, but the empirical findings are, at best, mixed. Against this background, we attempt to investigate this controversial issue by hypothesizing the nonlinearity of this relationship. Specifically, we aim to determine whether there exists an optimal threshold of firm size above which increasing levels of debt stop undermining (or start enhancing) firm performance.

Our study uses a nonlinear modeling specification, that is, the Panel Smooth Transition Regression (PSTR) model proposed by González et al. (2005). This model is a fixed-effects panel that accounts for cross-country heterogeneity and time variability, while also allowing for smooth transitions between a limited number of “extreme regimes.”

The study reveals a statistically significant negative relationship between leverage and firm performance for firms below size thresholds. But after exceeding these thresholds, firms can experience a substantial increase in accounting and financial performance.

The authors offer novel insights into the contingent role played by firm size on the capital structure–performance nexus. To our knowledge, few studies have delved into the threshold effects of leverage on firm performance. The threshold firm size level can be considered, therefore, as a benchmark for firms in optimizing their capital structure. From this perspective, small-sized firms are invited to prioritize internal financing to avoid the detrimental impact of depts on their performance. However, large-sized firms may find it advantageous to leverage external financing through debt in order to potentially enhance their performance.

The purpose of this paper is to investigate the impact of size, asset quality, asset management, financial risk, gross domestic product and inflation rate on the financial performance of companies listed on the Jakarta Islamic Index of 30 industrial firms.

Based on the selected criteria, this study analysed an unbalanced panel of data from 30 industrial companies on the Indonesian capital market that are members of the Jakarta Islamic index. Profitability is measured using the dependent variables return on assets (ROA), return on equity (ROE) and stock prices. The influence of explanatory variables of internal factors, namely, size, asset quality, asset management, financial risk, gross domestic product and inflation is investigated using pooled OLS, fixed and random effect estimation.

The empirical findings indicate that the scale of a company has a significant impact on its performance, asset quality, asset management and financial risk. GDP has a substantial impact on financial performance, particularly as measured by ROA and ROE. This study’s ramifications have substantial effects on a broad spectrum of stakeholders. The results of this study provide the general public and investors with a greater understanding of the factors that influence a company’s performance on the Jakarta Islamic Index 30.

The implication of this research is that a deeper comprehension of the factors that influence the financial performance of companies within industrial sectors that follow Islamic finance principles can help design more effective strategies and policies.

This research has significant practical implications in a number of crucial areas. First, it provides a comprehensive comprehension of the company’s financial performance in the industrial sector in accordance with Islamic finance principles. Second, the research findings provide more precise guidance on how company size, asset quality and macroeconomic variables influence the performance of Indonesia's financial market.

The study’s authenticity and value hold considerable importance. This study introduces novel perspectives on the assessment of corporate financial performance within industrial sectors through the lens of Islamic finance principles. It offers valuable insights that have not yet been extensively investigated by scholars in the field.

This study aims to empirically examine the impact of perceived risks, optimism and financial literacy on trust and the perceived value of cryptocurrencies. It will also examine the impact of trust on the perceived value of cryptocurrencies.

A quantitative approach is followed. A questionnaire was designed to collect data from 308 respondents in Jordan. The Structural Equation Modeling – Partial Least Squares (SEM-PLS) method was used to evaluate the research model and test hypotheses.

The results of PLS algorithm analysis showed that perceived risks negatively impact the optimism and trust in cryptocurrencies. This study revealed that while financial literacy minimizes the perceived risks, it serves to enhance optimism and improve the perception of the value of cryptocurrencies. Furthermore, the findings of this study show that optimism plays a significant role in trust and perceived value.

This study provides new insights into the literature on cryptocurrencies adoption, blockchain theory, the theory of trust in financial systems, the role of the optimism factor and the perception of the value of cryptocurrencies. It also provides important practical implications for different stakeholders.

The COVID-19 pandemic has affected economic activity both globally and nationally, which also has an impact to banking sector and Islamic banking is no exception. This study aims to see how the impact of Islamic bank financing in seven sectors affected by the COVID-19 to the credit risk of Indonesian Islamic banks. In addition, this study also tries to see whether the proportion of mudharabah-musharaka or profit-loss sharing (PLS) financing also affects credit risk in Indonesian Islamic banks.

This study uses fixed effect panel data regression over the period 2011–2020.

The results of this study show that wholesale and retail trade financing will increase credit risk in Indonesian Islamic banks as a policy implication. In terms of the proportion of PLS financing, it shows that a larger share of PLS financing will reduce credit risk in Islamic banks.

This paper demonstrates that despite the industry’s perception of PLS as riskier than murabaha-based instruments. According to the research, PLS financing will lower credit risk in Islamic banks. This study found that PLS contributes to overall economic stability by shifting the function of Islamic banks from a simple lending body to an active market catalyst/manager/consultant to market players seeking financial aid.

In today’s fast-paced and interconnected market, companies must adapt to the evolving demands of their customers. Therefore, it is essential to examine the impact of online reviews on potential customers' intent to purchase. This study seeks to identify the characteristics of electronic word-of-mouth (eWOM) that influence a buyer’s intention to purchase goods and services.

We used the snowball sampling method to collect data using a pre-tested survey instrument with a five-point Likert scale. We received 696 usable responses. We conducted assumption tests to ensure that we could use covariance-based structural equation modelling (CB-SEM) for data analysis. The collected data were analysed using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) to compute the latent variables. We then tested our research hypotheses using CB-SEM.

Eight latent constructs – perceived persuasion, perceived information, image aesthetics, ease_of_experience, eWOM_credibility, eWOM_usefulness and eWOM_adoption – have been identified, which determine the influence of eWOM on purchase intent (PI) for both tangible and experiential products. Though the structural model emerged relatively similar, the constructs had differential impacts on PI for commodities and services. The perceived information quality and source trustworthiness had a greater impact on eWOM credibility in the case of services than in the case of commodities, while image aesthetics played a more crucial role in determining the eWOM credibility for commodities than services. In both cases, credible eWOM was found useful, but a persuasive eWOM influenced its perceived usefulness more in the case of commodities. The likelihood of adopting a useful eWOM and converting it to positive PI is present in the case of both services and commodities, but the impact is much higher in the case of services.

The study has examined the interplay of three theoretical consumer behaviour models: elaboration likelihood model (ELM), stimulus-organism-response model (SOR), and information adoption model (IAM). Thus, it adds to the existing literature on the characteristics of eWOM that influence the PI of online buyers.

This study’s findings demonstrate how eWOM influences consumers' perceptions of the utility of goods and services, impacting their intention to purchase. It also provides valuable insights into marketing and consumer behaviour in the Indian market. Thus, this study assists marketers in adjusting their digital marketing strategies to ensure the effective use of eWOM characteristics to positively influence the PI of the target audience in the Indian market.

This research study examines the relationship between eWOM characteristics and PI for both goods and services sectors. Most existing literature is skewed towards specific service sectors, such as hospitality and health care. A generalised comparative study is what makes this research work unique.

The study’s objective is to assess the impact of employer branding (EB) on person–job fit (PJF), work engagement (WE), internal communication (IC) and employee performance (EP) in tourism businesses. In addition, the study evaluated the mediating roles of PJF, WE and IC between EB and EP.

To gather data, the questionnaire was distributed to 1,024 employees in travel agencies and 746 questionnaires valid for statistical analysis were received.

The findings indicated the positive influence of EB on PJF, WE, IC and EP. These findings also revealed the positive effects of PJF, WE and IC on EP. The partial mediating functions of PJF, WE and IC in the nexus between EB and EP, and the mediating function of PJF in the nexus between EB and WE are highlighted.

General managers should invest in creating a strong EB that highlights the organization's core values, culture and unique features, such as personal development opportunities and a supportive environment.

This study presents and empirically examines an innovative theoretical model that thoroughly evaluates the effects EB, PJF, WE and IC on EP in the lens of Social Exchange Theory (SET).