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This study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic accounting research, prominent contributors, leading writers, highly productive nations, keywords and papers with the greatest citations.

The author describes the field’s development and structure, including co-citation, co-authorship and bibliographical coupling, using a bibliometric approach combined with content analysis. The author discovers that Malaysia is the most pertinent nation, Universiti Sains Islam Malaysia is the most pertinent university and the most pertinent journal is the Journal of Islamic Accounting and Business Research.

The author stresses the importance of critically assessing such approaches as more research looks into the possible contribution of Islamic banks to the provision of Shari’ah-compliant microfinance to rural small and medium enterprises. Finally, all business models are changing paradigms as a result of Industry 4.0. information and communication technology advancements might increase the adoption of Islamic accounting. Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The study’s consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

This study aims to examine the impacts of bancassurance contracts on the financial performance of the Egyptian insurance market from 2011 to 2022.

To achieve this main objective, a mixed methodological approach was adopted: a quantitative methodological approach through analyzing the content of Misr Life Insurance (MLI) Firm’s annual reports from 2011 to 2022. This period frame includes three crucial eras in the history of Egypt: the period covered by the two revolutions in Egypt, the period of political and economic stability and the COVID-19 period. Furthermore, a paired sample test was conducted for two related samples to examine the differences between the averages of financial indicators of MLI Firm for the period prior to and after the bancassurance. Additionally, a qualitative case study approach was adopted, focusing on the MLI Firm in Egypt. To support and confirm the results from quantitative content analysis, an interview was conducted with a financial manager from MLI Company.

Generally, the analysis reveals that the financial performance indicators of MLI are significantly influenced by bancassurance because of the variations between the financial performance of MLI Company before and after bancassurance, as the company’s financial performance rose after the bancassurance experience. Therefore, the current research suggests promoting awareness of bancassurance contracts in Egypt to boost financial performance and economic development through bulletins.

The research has limitations because of its mixed methodological approach, focusing on annual reports, the Egyptian life insurance environment and the insurance sector.

The findings of this research are probably going to be helpful in clarifying the state of bancassurance in the Egyptian insurance industry for a wide range of interested parties, including managers, investors and scholars. More specifically, this research provides insights into MLI’s financial performance from 2011 to 2022. It aids investors in making informed decisions, boosts shareholder trust and encourages new business in the Egyptian insurance industry.

This research strives to establish a novel field of study, as there are few studies in developing countries that introduce empirical evidence on the impact of bancassurance on the financial performance of insurance firms in Egypt.

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 accommodate the mechanical characteristics that comply with the spectra of active sportswear by taking the innovative features of double-layered fabric (double cloth) and polyester yarn. The research focused on blending two types of polyester: Renova^® and polyester microfiber with different weave structures in both face and back layers for fabricated fabrics. Force resistance was investigated through several properties, the mass per unit area and thickness properties were also considered.

The research was divided into two phases. The first phase included three samples with the same double cloth structure and different weft materials to detect the most preferable performance. The second phase included three samples with the same materials and different double cloth structures. Several mechanical properties were tested in accordance with standard test methods, and the results were collected, tabulated and statistically analyzed using a chart line, an ANOVA test with a p-value = 0.05, a calculated least significant difference (value) and a radar chart area.

The results assigned that blending Renova^®/polyester microfiber develops mechanical properties than using them individually, considering the increase in polyester microfiber ratio. The double cloth with different plain structures has a significantly different effect on the examined properties, except for elongation and thickness.

According to the radar chart area, the double cloth with a plain rib structure achieved better performance, and in the same vein, the results showed that the plain with a warp rib structure enhanced fabric behavior more than the weft rib.

This paper aims to produce sustainable sport-hijab or veiling using cotton and bamboo as renewable and eco-material blending with polyester. Due to the unique characteristics of the knitting fabrics, the research focused on constructing the proposed samples using a circular knitting technique with a French terry structure, to achieve comfort, ease of care, good appearance and sustainability in different climatic conditions.

The researchers formed three different knitted samples using yarn count 30/1Ne for cotton and bamboo and 70 dens for polyester yarn, using the same blending ratio of 50:50% (cotton/polyester, bamboo/ polyester and cotton/ bamboo). They tested several mechanical and physical properties (weight, thickness, air permeability, water permeability, electrostatic charges, ultraviolet protection factor, stiffness, pilling resistance and bursting strength).

Using different tools, the researchers statistically analyzed the influence of variables on sample properties, including a Chart line, ANOVA test at p-value = 0.05 and the least significant differences values to identify the effect significantly as well as demonstrate the interaction among the samples at each tested property. Finally, radar chart areas to clarify the preferable sample performance.

The findings declared that blending materials used significantly affected most properties of the produced samples, except for the water permeability and an electrostatic charge. Furthermore, the findings pointed out that blending (cotton or bamboo/polyester) is more efficient and desirable than blending (cotton/ bamboo). Additionally, based on radar charts analysis, the cotton/polyester knitted outperforms other blended materials samples in producing sport-hijab or veiling fabric.

One important aspect of a quality work environment is its ability to protect workers from potential hazards while providing comfort, especially during long hours. This study aims to improve the properties of the polyester fabric used for uniforms by enhancing its ultraviolet (UV) protection factor (UPF), reducing electrostatic charge and increasing comfort.

Six different samples of polyester woven fabric were manufactured using a yarn count of 150/144 denier for the warp and 300/96 denier for the weft. Honeycomb and Bedford cord structures were performed with three different weft densities, 36, 45 and 55 weft/cm. The napping process was conducted on one side for all fabrics, and several tests were conducted before and after napping, including thickness, weight, tensile strength, elongation, air and water permeability, UPF and electrostatic charges.

The results were collected, tabulated and statistically analysed. Three different tools were used, given as follows: Column chart to define the behaviour of produced fabrics at each property; ANOVA test with p-value = 0.05 to indicate the significant and non-significant effects of different parameters; and Radar chart area to rank fabrics and demonstrate the preferable performance.

According to the investigated study, the produced fabrics were affected by the parameters, where despite the nap process increasing the fluffy surface and promoting airflow, UV protection and electrostatic charge, it aids in deteriorating mechanical properties and relatively reducing absorbency. Additionally, the weft densities are striking in various fabric characteristics and performances relating to the fancy weave structure.

This study aims to analyze workplace ostracism, robot anthropomorphism, employees’ readiness to change and employees’ service adaptive behavior. The moderating role of performance efficacy between employees’ readiness and service adaptive behavior was also assessed.

Data were collected from 591 restaurant employees in Malaysia. The data were analyzed using partial least squares-structural equation modeling.

Workplace ostracism and robot anthropomorphism positively influence employees’ readiness to change and service-adaptive behavior. Employees’ readiness to change mediates the relationship between ostracism, robot anthropomorphism and service-adaptive behavior.

This study provides an exclusively applied understanding of robot anthropomorphism and service employee adaptive behavior. In addition to restaurant employees’ readiness to change and collaborate with service robots, a longitudinal study can be conducted to track the advancement of restaurant employees’ technology adaptive behavior over an extended area.

Service robots have mainly been assessed from consumer perspectives in the hospitality industry. This research used the conservation of resources theory to evaluate the human–computer interaction of service robots and restaurant employees. Organizational and individual factors were considered to assess the impact on employees’ service adaptability.

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 examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses and earnings decreases.

Empirical tests use the Ohlson (1995) Price model to assess the extent to which accounting information explains variation in stock prices for the period 2012–2021. Moreover, the study applies the Burgstahler and Dichev (1997) approach to analyze earnings management strategies used by listed Moroccan companies.

The findings suggest a positive and significant relationship between the book value, net earnings and the market value of stocks. Additionally, profitability is identified as a crucial factor significantly influencing the relevance of accounting figures. Moreover, the analysis of the distribution of earnings reveals that listed Moroccan companies engage in earnings management to avoid losses and decreases in earnings.

The findings hold practical significance for investors, corporate leaders, accountants and stakeholders relying on accounting information for decisions. They also offer insights for Moroccan stock market regulators to improve accounting quality and market efficiency.

The study shows the extent to which stock prices reflect the accounting information from an emerging country perspective, contributing to a predominantly unexplored area of literature regarding economies in transition. Moreover, the study offers crucial insights into the influence of profitability on the market value of listed Moroccan companies and sheds light on the utilized earnings management strategies.

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.