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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 aims to provide an efficient nanocomposite that might be used to protect deteriorated archaeological stucco.

The current experimental study evaluates the effectiveness of the hydroxyapatite nanoparticles (HA NPs) added to graphite carbon nitride (g-C₃N₄) and mixed with Paraloid (B-72) (B-44) in acetone in consolidating samples. The physicochemical properties of the as-prepared nanopowders have been investigated using Fourier transform infrared (FT-IR). This study involves monitoring the transmission electron microscope (TEM), X-ray diffraction (XRD) and Fourier transform changes in consolidated samples after exposure to various conditions by using the digital microscope and scanning electron microscopy to identify the appearance of the consolidated stucco samples after applying the selected nanocomposites and after their artificial aging procedures. Color change is measured using a colorimeter, and comparisons are made between samples before and after aging. Physical and mechanical properties are determined, and the contact angle is measured to measure hydrophobicity rate.

The obtained results indicate that HA/g-C₃N₄ hybrid nanocomposites with a composition of HA 0.5%/g-C₃N₄ 1%/B-72 3% and HA 0.5%/g-C3N4 1%/B-44 3% achieved the best consolidating results among the proposed mixtures for stucco samples, where the percentage of weight loss was 0.77 with B-72, 0.53 with B-44. Surface identification and characterization of hydroxyapatite HA NPs/g-C₃N₄ hybrid nanocomposites embedded in B72/B44matrix were carried out using Scanning Electron Microscopy coupled with energy-dispersive x-ray spectroscopy (SEM–EDX).

This study provides important findings from the analytical procedures used to evaluate the consolidation materials used in this study. The findings are beneficial for the preservation of archaeological stucco. The investigation findings revealed that the most favorable outcomes were obtained from HA/g-C₃N₄ hybrid nanocomposites containing HA 0.5%, g-C₃N₄ 1% and B-72 3%, as well as HA 0.5%, g-C₃N₄ 1% and B-44 3%. Consequently, it is advised to use this nanocomposite to consolidate archaeological stucco, thus establishing a promising initial stride toward conserving archaeological stucco for future research endeavors. This study introduces a new nanocomposite material (HA NPs/G-C₃N₄) that can be used to protect and improve archaeological plaster. This is very important for preserving cultural heritage. The incorporation of nanotechnology improves the material’s physical and mechanical qualities. The research uses various characterization techniques (including TEM, XRD and FT-IR) to meticulously analyze the physicochemical properties of the nanocomposite material and assess its efficacy in practical applications through artificial aging experiments, offering novel insights and methodologies for future cultural relic preservation studies.

This article identifies hybrid nanofluids and industrial thermal engineering devices as significant sources of solar energy. In this study, various nanoparticles suspended in base fluids such as water (H2O) and carboxymethyl cellulose (CMC), along with nanoparticles like graphene oxide (GO) and molybdenum disulfide (MoS2), are examined. The model also incorporates permeability and the effects of angled magnetic fields to provide a comprehensive analysis.

We have utilized the fractal fractional operator definition, the quickest and most advanced fractional approach, to address the problems with the hybrid nanofluid suspension. The integral transform scheme, i.e. the Laplace transform, converts the governing equations into a fractional form before various numerical methods are applied to solve the problem. Further, some numerical schemes to address the Laplace inverse are also utilized.

The fractional effects on flow rate and heat transfer are evident at varying time intervals. Consequently, we conclude that as the fractal constraints increase, the momentum and heat profiles decelerate. Furthermore, all necessary conditions are satisfied, resulting in the momentum and temperature fields decreasing near the plate and increasing over time. Additionally, the water-based (H2O + Go + MoS2) solution exhibits a more pronounced impact compared to the CMC-based (CMC + Go + MoS2) hybrid suspension.

The findings could be very useful in enhancing the efficiency of thermal systems. These findings align more accurately with conventional solutions and can be used to build and optimize various heat management strategies.

The primary goals of this research are to examine the thermal and flow properties of hybrid nanofluids for manufacturing purposes of thermal engineering equipment utilizing fractal fractional definition. Further, to improve thermal system productivity by applying sophisticated fractional techniques to better and maximize heat and momentum transmission in these hybrid nanofluid solutions

This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt.

The authors used the manual content analysis method to measure corporate COVID-19 disclosure in the narrative sections of annual reports. The authors use ordinary least squares (OLS) regression to examine the impact of corporate COVID-19 disclosure on stock price volatility using unique data from Egyptian-listed firms during COVID-19 pandemic over the period of 2020 to 2022. Propensity score matching method was adopted to mitigate the potential endogeneity issue.

This study reveals that corporate COVID-19 disclosure has a significant negative impact on stock price volatility, suggesting COVID-19 disclosure reduces stock price volatility. In addition, the results confirm that COVID-19 disclosure offers value relevant information to investors, which is consistent with the Egyptian Financial Supervisory Authority’s (EFSA) motivation in calling for more information on COVID-19 pandemic.

The findings of this study can help corporate managers and EFSA in enhancing corporate disclosure and transparency during future financial crises. Moreover, the findings offer valuable insights to investors, helping them gain a better understanding of the business environment during COVID-19 crisis.

To the best of the authors’ knowledge, this is the first Egyptian empirical evidence that examines the relationship between corporate COVID-19 disclosure and stock price volatility.

This paper aims to examine the impact of board gender diversity (BOGD) following the adoption of gender quota legislation on earnings management (EM) in an emerging market, Egypt, whose cultural and economic conditions and institutional context are unlike most previously studied countries’ context.

The authors use ordinary least squares (OLS) regression to estimate the impact of gender quota legislation on EM using data from listed companies in Egypt from 2015 to 2022. Difference-in-difference (DID) approach estimation was used to validate the robustness of the main results.

This paper documents that gender diversity on boards has a significantly negative impact on EM. In addition, this paper provides robust evidence using the DID approach to show that BOGD is significantly negatively linked with EM for the period following gender quota legislation. Furthermore, the results support the critical mass and agency theories.

The findings of this study have important implications for Egyptian companies, regulatory bodies and investors in emerging markets. Specifically, these results suggest that when choosing board members, enterprises should pay particular attention to BOGD, and female involvement in all listed firms should be monitored by regulators.

This paper provides evidence supporting the positive contribution of women in society by enhancing the economic performance of Egyptian firms and promoting the country’s sustainable development strategy in light of Egypt vision 2030.

As per the authors' knowledge, this empirical study is unique in investigating the impact of BOGD quota regulation on EM in Egypt. This paper contributes to BOGD as a major factor in improving financial reporting quality in Egyptian companies.

This study aims to explore the South Sulawesi traditional dances in wedding ceremonies as key instruments for social identity construction, cultural heritage preservation and community-based economic growth. By examining the interplay of these dances within wedding ceremonies, the study aims to illuminate how artistic performances uphold ancestral values while adapting to contemporary social dynamics.

Amidst the forces of globalization and technological advancement, this research uses qualitative case study research to capture the cultural essence of traditional dances. Using thematic analysis, the study reveals the dynamic interplay between tradition and modernity, highlighting the roles of cultural preservation and the construction of social identities. It discusses the implication of the potential of these dances as sustainable cultural tourism products, balancing economic benefits with the need for authentic representation.

The findings reveal that traditional wedding dances in South Sulawesi serve as powerful symbols of cultural identity, with distinct dances like Tari Paduppa and Tari Lalusu being performed during specific parts of the wedding ceremonies. These dances convey values such as gratitude, respect, unity, and social hierarchy. Furthermore, the findings highlight the role of these performances in sustaining the livelihood of artists and their potential as cultural tourism products. Additionally, parents, schools and government-led festivals jointly create a supportive ecosystem that encourages intergenerational participation. Despite challenges posed by global entertainment trends, stakeholders adapt performances through selective modernization, ensuring that authenticity and heritage value remain intact.

This study highlights the resilience and adaptability of traditional wedding dances as multifaceted cultural expressions that simultaneously foster social identity, economic viability and heritage continuity. By demonstrating how local communities integrate these dances into broader educational, familial and policy structures, the research contributes to discussions on intangible cultural heritage and offers practical insights for similar preservation efforts.

This study aims to explore the extent of Intellectual Capital Disclosure (ICD) in the annual reports of the top 50 listed Vietnamese companies. It assesses the influence of firm characteristics and corporate governance structure on ICD practices.

ICD was measured using content analysis, specifically word count percentage. Panel data regression analysis was employed to examine the relationship between firm characteristics, governance structures and the level of ICD.

Results reveal that ICD levels among Vietnamese firms sampled are relatively low, averaging 17.43% of the overall annual report word count. Relational capital emerges as the most disclosed category of IC. Firm size, profitability, industry type, number of independent board members and CEO duality significantly impact the level of ICD. However, leverage, board size and the presence of an audit committee show no significant influence on ICD.

These findings offer insights into agency and signaling theories. They provide empirical evidence for stakeholders, academics and regulatory bodies to comprehend ICD practices and identify factors that could enhance ICD in emerging markets like Vietnam.

This study contributes to the literature by examining ICD practices in an emerging market context and identifying the impact of firm characteristics and governance structures on ICD levels, offering valuable implications for both theory and practice.

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.

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.

This paper aims to explore the role of social and cultural sustainability in shaping smart urban development in the Arab Region, focusing on three cities, i.e. Sharjah Sustainable City (UAE), Lusail Smart City (Qatar) and SEKEM (Egypt). The research looks into how cultural aspects are integrated into the United Nations 2030 sustainable development goals (SDGs) and their relationship in the achievement of SDGs and sustainable city pillars.

By following a mainly qualitative research approach and methodology of interviewing experts about the cities and carrying out an intensive literature review and case studies, this research analyzes the key cultural elements essential for the evolution of smart and/or sustainable cities. It highlights the importance of preserving cultural heritage, enhancing social cohesion and promoting inclusivity, all within the framework of the established sustainability standards.

By following a detailed approach to case studies and rigorous research methods, this study provides valuable insights for architects, urban planners, policymakers and researchers. The research highlighted the importance of engaging the communities and local population in the urban planning processes to ensure that the voices of potential residents are heard and that development projects meet the needs of the local population. The research also concluded that the formation of a social and sustainability index is crucial in the Arab Region.

The study’s utilization of secondary data and expert interviews may introduce biases, hence constraining the extent of analysis. Moreover, the concentration on a restricted set of towns may not adequately depict the variety of urban growth throughout the Arab region. Future studies would be enhanced by expanding their scope to include a wider range of case studies and utilizing mixed approaches to gain a more nuanced comprehension of sustainable strategies.

The findings offer a foundation for thoughtful and sustainable urban planning in Arab cities. The research emphasizes the vital connection between cultural preservation and sustainability goals and the importance of the inclusion of cultural dimensions in sustainability frameworks to create more inclusive and resilient smart cities.

The study illustrates that incorporating cultural values into urban planning promotes social cohesiveness and inclusivity, hence enhancing the sustainability and resilience of communities. This method guarantees that urban development is both ecologically sustainable and culturally considerate, promoting the conservation of local identities and customs.

This study deepens the understanding of how cultural preservation and sustainability intersect in urban development. It provides important insights that can guide the development of smart cities, particularly in the Arab region, by ensuring that cultural values are integral to sustainable urban growth.