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Given the remarkable increase in entrepreneurial activities initiated by women in the Egyptian context in addition to the scarcity of empirical studies on digital self-employment there, the authors of the present paper aim to identify what motivates women to engage in digital entrepreneurship, and to identify how those women establish their digital entrepreneurial activities.

The authors employed a qualitative research method through semi-structured interviews with 30 women entrepreneurs who own and manage digital businesses. Thematic analysis was subsequently used to determine the main ideas in the transcripts.

The authors have found that enjoying absolute independence, securing more time for family, guaranteeing an independent source of income in addition to the ease of accessing extensive online markets are the main motives behind the engagement of women in the Egyptian context in digital entrepreneurship activities. Moreover, the authors have also asserted that the minimal training and government support stimulate women entrepreneurs there to start and continue their digital business activities informally.

This paper contributes by filling a gap in entrepreneurship studies in which empirical studies on establishing and managing digital entrepreneurship among women in developing economies has been limited so far.

This study aims to examine, from a legitimacy perspective, the potential influence of board and audit committee (AC) characteristics on the level of corporate social responsibility (CSR) disclosure by listed firms in the Kingdom of Bahrain.

Throughout a 10-year period (2013–2022), 160 firm-year observations from listed firms in Bahrain are used. Four hierarchical multiple regression (HMR) models are developed to examine the effects of five independent variables and three control variables.

HMR model results show that CSR reporting is determined by only two independent variables: board independence and AC independence. Also, the results of this study partially support the argument that legitimacy theory is a key factor in explaining CSR.

Limitations include a small sample of 160 firm-year observations over a 10-year period (2013–2022) using a small CSR index of 16 items and not considering other board and AC characteristics.

This study assists policymakers in achieving strategic goals and guiding future environmental, social and governance reporting guidelines.

This study reveals that the CSR practices of Bahraini listed firms are not determined by factors like board size, AC size and AC number of meetings. It offers insights for accounting scholars on the importance of including board and AC features in CSR research.

To the best of the author’s knowledge, this study is among the first to investigate this topic in Bahrain and to use board and AC characteristics as independent variables.

This study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries.

The study combines bibliometric and content analysis techniques to analyze 811 Scopus peer-reviewed research articles from 1998 to 2023, written by 1,195 authors. It quantifies the annual scientific production, examines the main publication venues, visualizes collaboration and various bibliometric networks, identifies thematic research categories and provides a roadmap for future research directions.

The findings reveal phenomenal progress in accounting research on the GCC countries, evidenced by an increased number of peer-reviewed articles, scholars and countries involved. Likewise, a “homophily impact” exists among the productive authors, meaning they share a disciplinary or thematic similarity in their research interests. Besides, there is an apparent weakness in the research collaboration between GCC countries and their global counterparts. Furthermore, four main broad thematic categories of accounting research on the GCC countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions.

This study is the first to thoroughly evaluate accounting research within the GCC countries, utilizing a large sample of 811 peer-reviewed research papers indexed in Scopus from 1998 to 2023. The results are helpful, offer valuable insights and pave the way for future research avenues.

Based on Indian conceptualisation of workplace spirituality, this study aims to examine the linkage between four dimensions of workplace spirituality (swadharma, authenticity, lokasangraha and sense of community) and work-to-family (WTF) enrichment. It also explored the mediating effect of psychological and social capital and the moderating effect of gratitude.

A sample of 387 women employees of Indian hospitality industry was collected in three waves. The collected data were analysed in three stages. Firstly, reliability, validity and multicollinearity were assessed using appropriate statistical measures like Cronbach’s alpha, composite reliability and average variance explained. Secondly, the relationship between four dimensions of workplace spirituality and WTF enrichment were examined using correlation and hierarchical regression. Several demographic variables like marital status, age, experience and income level were controlled. Thirdly, the moderating effect of gratitude and mediating effects of psychological and social capital were analysed using PROCESS macro.

The results showed adequate reliability and validity estimates. Also, four dimensions of Indian workplace spirituality were significantly related to WTF enrichment with these dimensions of workplace spirituality collectively explaining 46.8% variations in WTF enrichment. The results also concluded significant meditating effect of psychological and social capital. It also asserted significant moderating effect of gratitude.

The study is based on longitudinal data collected to test seven hypotheses of the study.

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the moderation role of personality traits agreeableness, extraversion, emotional stability, conscientiousness and openness in the relationship.

Data for the present study were collected from 209 university teachers. The employed sampling technique was convenience, and the sample size was calculated through the Kerjis–Morgan method. Furthermore, a survey method using a questionnaire was used in this study. For the data analysis, SPSS and SmartPLS were used.

The present study found that innovative leadership has a significantly positive relationship with sustainable performance. Results also confirmed the moderating effects of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness.

The relationship between innovative leadership and sustainable performance for the first time in the education sector’s context. Secondly, this study contributed to the moderating role of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness between innovative leadership and sustainable performance, which was a yet-to-explored phenomenon. The study model was tested through the combination of the big five-factor model and the theory of planned behaviour, which is another novelty of the study.

This systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance.

The study adopts a systematic approach, which involves identifying and analysing relevant research papers on board multiple directorships. This study synthesises the latest research findings to gain insights into the determinants and consequences of multiple directorships. The sample literature was collected from the Scopus database from year 2000 till 2023.

The review reveals several key findings. Firstly, multiple directorships have both positive and negative implications for corporate governance. They can bring value by providing directors access to valuable information and resources from different companies, enhancing board functions and improving firm performance. However, there is a concern that overworked directors may not effectively fulfil their fiduciary responsibilities on any board, compromising their monitoring abilities.

This study contributes to the existing body of knowledge by comprehensively reviewing multiple board directorships research and their impact on organisations. This study synthesises the latest research findings and offers valuable insights into the determinants and consequences of this practice. Also, this study highlights the need for effective corporate governance practices that balance multiple directorships’ benefits and potential drawbacks. The study also identifies research themes and suggests potential areas for future research, contributing to the advancement of understanding in board multiple directorships.

This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the Egyptian Stock Exchange. It further explores the possible moderating effect of audit quality on this relationship.

The study uses ordinary least squares regression, generalized least squares estimation and two-stage least squares methodology to examine and validate the research hypotheses. The sample comprises 107 nonfinancial companies registered on the Egyptian Stock Exchange from 2016 to 2019.

The results reveal a significant negative association between the readability of financial statements and stock price crash risk. This suggests that companies with more complex financial statements tend to experience higher future crash risks. Additionally, the study identifies audit quality as a significant moderating factor. Higher audit quality, often indicated by engagements with Big-4 audit firms, strengthens the influence of financial statements readability on stock price crash risk. This implies that while high audit quality enhances investor confidence and market stability, it also accentuates the negative consequences of complex financial statements.

The findings of this paper have significant implications for regulators and standard-setting bodies in Egypt. They should consider refining and revising existing standards to emphasize the importance of enhancing the readability of financial reports. Additionally, auditing firms should actively engage in efforts to ensure clearer and more transparent financial reporting. These actions are vital for boosting investor confidence, strengthening Egypt’s capital market and mitigating potential risks associated with information opacity and complexity.

This study represents a pioneering endeavor within the Arab and Egyptian financial environments. To the best of the author’s knowledge, it is the first examination of the association between the readability of financial statements and stock price crash risk in these contexts. Furthermore, it explores factors such as audit quality that may influence this connection.

The study aims to attain insights into the impact of destructive leadership and citizenship pressures in inducing employee silence through the lens of social exchange and the conservation of resources theory. The research further relies on Friedkin’s attitude-behaviour linkage framework (2010), while taking into account the role of employees’ defensive cognitive evaluations, as against the previously accented emotion-focused explanations.

In order to corroborate the pertinence and contextual relevance of the framework, a survey-based study was conducted with a purposively selected sample of 133 full-time employees from the systemically important banks. The sample size was determined through an a-priori power analysis using G*Power, and the hypothesized serial mediation model was tested using PLS-SEM in SmartPLS v_4.0.

The findings accentuate the significance of destructive leadership in navigating employees’ silence directly and serially through continuance commitment and compulsory citizenship behaviours. The study also underlines that rather than being portrayed as unidimensional outcomes centered on attitudes, employee behaviours ought to be considered contingent retorts under attitude-behaviour cascades.

The study contributes to strategic human resource management literature by offering a cognition-based explanation for employees’ silence, taking Pakistan’s cultural and contextual orientation into cognizance. Extending on the attitude-behaviour linkage framework, the study provides that attitudes shaped by defensive cognitive evaluations may concurrently foster involuntary (citizenship) as well as voluntary (silence) behaviours.

This study aims to investigate the correlation between four major indicators of auditor quality: audit fees, auditor size, non-audit services, auditor tenure, financial reporting timeliness and publicly traded firms in the United Arab Emirates (UAE).

Total report latency (TRL) is a metric used to assess the efficiency of financial reporting. It depicts the number of days between a firm’s fiscal year-end and the date on which its annual reports are made available on the capital market website. A total of 312 observations were identified from data collected over six years (2011–2016) from non-financial companies listed on UAE capital markets, such as the Abu Dhabi Securities Exchange (ADX) and Dubai Financial Market (DFM). The statistical methods that were implemented included descriptive statistics and multiple regressions.

The UAE data revealed that audit fees, leverage and profitability affect ARL. Nevertheless, there is a lack of empirical evidence to substantiate the impact of audit firm size, non-audit services or auditor tenure on TRL.

Based on the results, TRL is significantly reduced by audit fees alone. The substantial effort exerted by auditors to complete audit work on time, particularly when high audit fees are paid, may account for this outcome. Despite this, the scale of the audit firm, non-audit services and audit tenure could not further reduce the TRL.

The UAE capital markets are relatively recent developments. Thus, corporations might adopt a more lax approach to enforcing regulatory obligations. Local and international investors require timely audited financial statements to facilitate decision-making and dispel speculation. Determining audit quality attributes that decrease TRL is advantageous for UAE markets, investors and publicly traded companies.