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This study aims to examine the relationship between financial report readability (FRR) and audit fees (AF) by bringing evidence from an emerging market. In addition, it reveals the moderating influence of board gender diversity (BGD) on such a relationship.

The authors analyzed data collected manually from the financial reports of Egyptian nonfinancial firms listed on the Egyptian Stock Exchange between 2016 and 2021 using Pooled OLS, Random effects, Fixed effects regressions.

The authors found a negative relationship between FRR and AF. Likewise, BGD is found to be negatively related to AF, and positively associated with FRR. In addition, the authors found that the negative association between FRR and AF is more pronounced in the case of BGD.

This paper contributes to previous research on the auditors’ reactions to the clarity of financial reporting as well as the role of board gender concerning the FRR-audit pricing relationship in emerging markets.

This study aims to explore how firm-level and country-level sustainability governance can shape corporate sustainability performance.

This study uses an international sample of 2,460 observations from 2010 to 2019 for firms in environmentally-sensitive industries (i.e. energy). Various measures have been used to measure corporate sustainability performance, firm-level and country-level sustainability governance. This study uses a range of statistical models, including fixed effects, random effects, a two-step generalized method of moments, along multiple sensitivity checks to provide accurate empirical evidence.

A specialized sustainability committee and environmental management team enhance corporate sustainability performance. Likewise, a country’s regulatory quality and its environmental performance positively affect the sustainability performance of firms operating in this country. Besides, companies operating in a country with a higher gender gap have a lower corporate sustainability performance.

Energy firms should prioritize establishing sustainability committees or environmental management teams to enhance sustainability practices. Likewise, policymakers should develop robust regulatory frameworks that promote sustainability. Besides, countries should enforce policies promoting gender equality to enhance corporate sustainability.

This study contributes to the literature on environmentally-sensitive industries by examining both firm-level and country-level sustainability governance attributes using three proxies (environmental, social and governance, sustainability strategy and environmental performance) to measure sustainability performance, providing a holistic perspective of how governance attributes influence sustainability outcomes in energy industries.

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.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.

Following an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.

Despite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.

By highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.

This study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.

This study investigates the effect of earnings management (EM) and institutional ownership (IO) on investment efficiency (IE). It also investigates the effect of IO, as a governance mechanism, on the relation between EM and IE.

This study examines a sample of Egyptian firms listed on EGX100 during the period 2014–2019. The data are collected manually from firms’ annual reports and governance reports obtained from Egypt for Information Dissemination Company. We depend on the t-test, Pearson correlation, and OLS regression to test our hypotheses.

The results revealed a negative relationship between EM and IE. In contrast, IO has a significant and positive effect on IE. The results also show that IO mitigates the negative implications of EM for IE. Additionally, we find robust evidence for the governance role of pressure-insensitive IO, as it has a positive effect on IE and on mitigating the negative effects of EM on IE.

To our knowledge, this is the first study to examine the effect of IO as a governance mechanism on the relationship between EM and IE. The results of this study can be of interest to investors, regulators, and policy-makers due to highlighting the potential implications of EM and IO for firms’ investment decisions in Egypt–one of the important emerging markets in the Middle East and Africa.

This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession.

This study is based primarily on the desktop research method, where data is collected from the review of previous studies, published data on Internet Websites and reports released by International organizations such as the United Nations. In addition, the study benefitted from conducting six interviews with government officials from GCC countries. Theoretically, this study draws upon insights from the institutional logics theory to discern higher-order institutions deriving job localization decisions in the GCC region.

This paper explained how job localization policies in the GCC region are informed by three central logics: economic, socio-political and professional. Despite contributing to achieving some socio-political goals for policymakers, these policies could have serious consequences for the practice of the professions and, hence, the local business environment. Besides, this paper highlighted the serious localization policies' impacts on the accounting profession, especially the quality of the workforce (accountants) and their job readiness.

This study highlights the various implications of job localization policies for locals, foreigners, public and private sector entities and governments. Besides, it has recommended some actions to mitigate the negative influences of such policies on the surrounding society.

This study contributes to the literature by following an interpretative approach in explaining the localization of the accounting profession from an institutional perspective by bringing new evidence from GCC emerging markets.

This study aims to examine the impact of using ChatGPT on the Halal tourism experience. It examines the relationships among Halal-friendly travel motivations and satisfaction, revisit intention and electronic word-of-mouth (e-WoM) while testing the moderating effect of ChatGPT on the relationship between satisfaction and revisit intention.

This study employed a quantitative methodology. Using purposive sampling techniques, it approached about 800 tourists (from November 2023 to January 2024) from several halal tourism destinations in Indonesia. A total of 395 usable surveys were analyzed to test the relationships and moderation effects by SEM.

The study indicates that Halal-friendly travel motivations positively impact Muslim tourist satisfaction, which in turn influences e-WoM and revisit intention. Importantly, ChatGPT significantly moderates the relationship between satisfaction and revisit intention, thereby strengthening tourist loyalty for those using the AI tool.

The study’s findings provide practical guidelines for halal tourism providers to enhance Halal-compliant services and incorporate ChatGPT as an AI tool to boost Muslim travelers’ satisfaction, drive e-WoM and increase revisit intentions. AI technology gives Halal tourism companies an advantage in offering customized, immediate support, which leads to Muslim visitors becoming loyal.

The study fills a significant gap in the Halal tourism literature by examining AI’s impact on the market. It expands the Expectation-Confirmation Theory (ECT), the push-pull theory and word-of-mouth models in Halal tourism. It also contributes to AI adoption in Halal tourism by addressing how modern AI tools can influence tourist behaviors, improve satisfaction and encourage repeat visits.

This paper investigates the impact of public support on Moroccan small and medium-sized enterprise (SME) growth’ metrics in the post-COVID-19 era, focusing on subsidies, guarantee schemes and incubation services, among other firm characteristics and financing choices.

The paper employed a quantitative approach, gathering data through a survey administered to 109 SME managers and chief financial officers (CFOs) in the Casablanca-Settat region. The survey was designed to capture a comprehensive range of variables related to firm characteristics, financing sources, and growth indicators. To streamline and reduce the complexity of the dataset, principal component analysis (PCA) was utilized, allowing for the identification of key underlying factors. Following this dimensionality reduction, several ordinal probit regression models, including a stepwise approach, were applied to examine the relationship between the identified factors and the growth metrics of the SMEs. This multi-model strategy enabled the identification of the most significant determinants across various growth metrics, ensuring a robust and nuanced analysis of SME growth.

Our findings paint a complex picture: subsidies play a positive role in boosting sales and added value but don’t strongly impact job growth. Guarantee schemes help SMEs grow their workforce and sales but have a smaller effect on net income and added value. Incubation programs show limited impact overall, hinting at a need for stronger ongoing support. Financing options offer only modest growth benefits, while factors like family involvement and effective human resource practices stand out as key growth drivers. Innovation contributes gradually, underscoring the importance of a steady, long-term approach to supporting SMEs.

It is crucial to acknowledge that this analysis is conducted within the post-COVID-19 context, a period marked by significant instability, uncertainty and a lack of visibility for firms and economies worldwide. Therefore, the results cannot be generalized. Another limitation of our work is its geographic focus, which is confined to the region of Casablanca-Settat. This regional limitation may restrict the generalizability of our findings to other areas within Morocco or to different countries with varying economic environments and policy frameworks.

The findings of this study suggest actionable steps for policymakers and public actors aiming to enhance SME growth. Tailoring credit guarantee schemes to the specific needs of SMEs across various sizes and sectors can improve financial accessibility, while fostering stronger collaboration between public entities and financial institutions ensures consistent and responsive credit flows. Additionally, strengthening incubation programs with strategic financial guidance and capacity-building initiatives can empower SMEs to build sustainable financial foundations.

This research provides valuable guidance for policymakers and managers aiming to reinforce the resilience and stimulate the growth of Moroccan SMEs in a dynamic economic environment. Also, it's the first of its kind to our knowledge in the context of a developing country.

This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.

This study uses content analysis for data analysis with an ACD checklist developed to capture ACD in annual reports during the period 2003–2019.

The study found an increase in ACD following 2010, with companies answering ACD questions and addressing categories that they previously ignored.

Most of the previous studies have examined voluntary ACD; this study contributes to the literature by applying an index developed from government regulation to investigate the difference that regulation can make to disclosure. Hence, this study provides evidence of how, from an institutional perspective, legislation plays an important role in facilitating and endorsing anti-corruption reporting.