Amr Kotb, Hany Elbardan and Hussein Halabi
This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify…
Abstract
Purpose
This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA.
Design/methodology/approach
A structured literature review (SLR) was used to analyse 471 papers from 64 journals published between 2005 and 2018 based on a number of criteria, namely author, journal type, journal location, year, theme, theory, nature of research, research setting, regional focus, method and citations.
Findings
The IA literature has not significantly contributed to knowledge of the internal audit function (IAF), and one still knows relatively little about the factors that contribute to making the impact of IA practice effective and measurable. The IA literature is US-dominated (authors and journals), focussed on the American context (publicly listed companies), reliant on positivist analyses and largely makes no explicit reference to theory. Central regions (emerging economies) and key organisational settings (private SMEs and not-for-profit organisations) are largely absent in prior IA research. This paper evaluates and identifies avenues through which future research can help to advance IA in order to address emerging challenges in the field.
Originality/value
This is the first comprehensive review to analyse IA research in the post-Enron period (2005–2018). The findings are relevant to researchers who are looking for appropriate research outlets and emerging scholars who wish to identify their own research directions.
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Hyo-Jeong Kim, Amr Kotb and Mohamed Khaled Eldaly
The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model…
Abstract
Purpose
The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors.
Design/methodology/approach
External audit professionals at 12 international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed.
Findings
The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The structural equation modelling analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration.
Research limitations/implications
Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern.
Practical implications
The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context.
Originality/value
The study adds value to prior research by providing context-contingent insight into the application of TAM in an unexplored audit context.
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Amr Kotb, Alan Sangster and David Henderson
The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business…
Abstract
Purpose
The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment.
Design/methodology/approach
Generalist internal auditors and specialist information technology (IT) internal auditors were surveyed online in ten countries, including the USA and the UK which, together, provided the majority of responses.
Findings
The results suggest a need for advanced IT-audit techniques in conducting the internal audit function, thereby increasing IT audit skill demands on generalist internal auditors. However, the results show a low confidence among internal auditors about their IT training and a continuing reliance upon IT audit specialists, rather than their own training/retraining.
Research limitations/implications
The responses obtained in this study provide insight into both the status quo of the internal audit function, and to the changes that are needed to prepare generalist internal auditors for work in an e-business environment and, while the scale of the study limits the extent to which the findings may be generalized, they are consistent with the literature concerning the changing business environment and with the literature on resistance to change, suggesting that the issues revealed should be of concern.
Practical implications
The results reported in this paper are useful to internal auditing educators and regulators in their consideration of the skills needed by generalist internal auditors in e-business environment.
Originality/value
This study sheds light on a significantly growing area which remains relatively unexplored in the auditing-related literature, e-business audit. The study provides empirical evidence on challenges facing internal auditors in an e-business environment, thereby serving as a wake-up call, to both internal auditors and the professional bodies representing them, to defend their jurisdictional space against rival professional groups.
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Elhassan Kotb Abdelrahman Radwan, Zsuzsanna Győri and Antonella Russo
The study aims to evaluate and compare the quantity and quality levels of corporate social responsibility disclosure (CSRD) practices on the websites of the largest Islamic and…
Abstract
Purpose
The study aims to evaluate and compare the quantity and quality levels of corporate social responsibility disclosure (CSRD) practices on the websites of the largest Islamic and conventional banks worldwide.
Design/methodology/approach
Two indices were developed: the quantity index, consisting of seven categories, and the quality index, which includes eight characteristics, to adopt the quantitative content analysis of the global leading 94 Islamic and 100 conventional banks’ websites.
Findings
The results show that conventional banks have higher levels of CSRD quantity and quality on their websites than those of Islamic banks. The study found that the products and services category is the most disclosed by largest Islamic and conventional banks worldwide, while environment and energy information is the lowest for Islamic banks and employee and human resource information is less common for conventional ones. The analysis reveals low levels of CSRD quantity and quality on Islamic banks’ websites (43.69% and 54.56%) and high levels on conventional banks’ websites (70.84% and 73.26%).
Research limitations/implications
The study focuses on analyzing the quantity and quality of CSRD on English-accessible websites of the largest Islamic and conventional banks in 2022, focusing on English as a uniform language for data collection because it analyzed 194 websites from 48 countries with over 20 languages.
Practical implications
The results of this study are likely to be valuable to many interested parties because they inform investors about the status of CSRD practices on the largest Islamic and conventional banks’ websites worldwide and how they disclose such information. To ensure investor satisfaction and accurate investment decisions, these global banks should provide comprehensive and high-quality CSR information on their websites to show how they contribute to CSR activities. For scholars, its limitations may be helpful in their future research.
Originality/value
The originality of this paper derives from its focus on largest-world Islamic and non-Islamic banks, collecting primary data directly from their websites, and offering valuable theoretical, methodological and practical insights.
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Jianhua Yang, Yuying Liu and Moustafa Mohamed Nazief Haggag Kotb Kholaif
The purpose of this paper is to examine the impact of two typical relationship management approaches (trust relationship with suppliers and reciprocity) on manufacturer resilience…
Abstract
Purpose
The purpose of this paper is to examine the impact of two typical relationship management approaches (trust relationship with suppliers and reciprocity) on manufacturer resilience in the context of the COVID-19 crisis. Moreover, this paper aims to deepen the understanding of environmental uncertainty's moderating effect on the association between the trust relationship with suppliers (TRS) and reciprocity.
Design/methodology/approach
Structural equation modeling has been used to test the hypotheses on 361 Chinese manufacturing firms' managers and independent directors during the COVID-19 crisis.
Findings
The results reveal that reciprocity positively enhances three dimensions of manufacturer resilience, namely, preparedness, responsiveness and recovery capability. Reciprocity positively mediates the relationships between TRS and preparedness, responsiveness and recovery capability. Moreover, environmental uncertainty moderates the association between TRS and reciprocity.
Practical implications
This study highlights the critical role of reciprocity, the relational governance approach, in enhancing manufacturer resilience in practice. This paper suggests that during emergencies such as the COVID-19 pandemic, managers should adopt trust and reciprocity in supplier relationship governance to strengthen the resilience of manufacturing companies and adapt effective strategies according to the environment.
Originality/value
This study is unique in developing new scales of manufacturer resilience through interviews and surveys with Chinese manufacturers and theoretical research. Based on the social capital theory and social exchange theory, this study shed light on the role of trust and reciprocity. It also bridges relational governance theory with the literature on manufacturing firm resilience literature to help manufacturers better understand the transdisciplinary links between relationship management and resilient operations in emergencies.
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Moustafa Mohamed Nazief Haggag Kotb Kholaif, Bushra Sarwar, Ming Xiao, Milos Poliak and Guido Giovando
This study aims to explore the pandemic's opportunities for enhancing the environmental practices of the food and beverages green supply chains and its effect on the supply…
Abstract
Purpose
This study aims to explore the pandemic's opportunities for enhancing the environmental practices of the food and beverages green supply chains and its effect on the supply chains' viability by exploring the relationship between fear and uncertainty of COVID-19, food and beverages green supply chain management (F&B-GSCM) and supply chains’ viability based on the two dimensions (robustness and resilience) and examine the moderating effect of innovative technology adoption like big data analysis (BDA) capabilities and blockchain technologies (BCT) on this relationship.
Design/methodology/approach
This study adopted partial least squares structural equation modeling (PLS-SEM) on a sample of 362 F&B small and medium enterprises (SMEs)’ managers in the Egyptian market for data analysis and hypothesis testing.
Findings
The empirical results show that the fear and uncertainty of the pandemic have a significant positive effect on green supply chain management (GSCM). Also, BDA moderates the relationship between fear and uncertainty of COVID-19 and GSCM. However, BCT do not moderate that relationship. Similarly, GSCM positively affects supply chain viability dimensions (robustness and resilience). In addition, F&B-GSCM significantly mediates the relationship between fear and uncertainty of COVID-19 and supply chain viability dimensions (robustness and resilience).
Practical implications
Food and beverages (F&B) managers could develop a consistent strategy for applying BCT and BDA to provide clear information and focus on their procedures to meet their stakeholders' needs during COVID-19. Governments and managers should develop a consistent strategy to apply food and beverages supply chains (F&B SCs)' green practices to achieve F&B SCs' resilience and robustness, especially during the pandemic.
Originality/value
The Egyptian F&B SCs have been linked directly with many European countries as a main source of many basic food and agriculture products, which have been affected lately by the pandemic. Based on the “social-cognitive,” “stakeholder” and “resource-based view” theories, this study sheds light on the optimistic side of the COVID-19 pandemic, as it also brings the concepts of F&B-GSCM, SC resilience, SC robustness and innovative technologies back into the light, which helps in solving F&B SC issues and helps to achieve their viability.
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Joy V. Peluchette and Katherine A. Karl
While there is some evidence of bias against curly hair, this chapter provides a more comprehensive analysis by examining comments made by women about their hair experience, how…
Abstract
While there is some evidence of bias against curly hair, this chapter provides a more comprehensive analysis by examining comments made by women about their hair experience, how it affects their identity, their experiences in the workplace and the challenges it presents to them in their decision to straighten their hair or leave it naturally curly. Utilising a qualitative inductive approach, we identify themes in the comments that could be tied to relevant theories and provide a framework for future research. This chapter also includes an empirical examination of individual beliefs regarding the impact of female hair texture (curly vs. straight hair) on others' perceptions of her and her workplace outcomes. Responses from 235 participants show that straight-haired women were rated significantly higher than curly haired women on job characteristics that are important to professional positions. Thus, a bias against curly haired women appears to exist in the workplace.
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Saddam A. Hazaea, Ebrahim Mohammed Al-Matari, Najib H.S. Farhan and Jinyu Zhu
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance…
Abstract
Purpose
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance financial performance. Thus, the purpose of this paper is to review recent research concerning board gender diversity and its impact on financial performance for the period of 2002 to 2022.
Design/methodology/approach
Using the Web of Science and Scopus databases, 152 studies were analyzed, out of 91 high-impact journals. The analysis focuses on discussing the moderating, mediating and controlling variables and exploring the theories and theoretical foundations that are most prevalent in the literature.
Findings
The findings indicated an incompatibility between the results of the studies on the impact of gender diversity on financial performance. In addition, results showed the majority of studies focused on discussing the controlling variables associated with the company compared to the variables related to employees or the surrounding environment. On the other hand, the results also showed widespread use of the theoretical basis with the development of new theories in the recent period in parallel with the increase in the literature.
Originality/value
The results of this study help to reconcile the findings of the different and conflicting literature by presenting the perception that the efficacy of the positive impact of gender diversity on financial performance is related to several organizational and environmental factors that companies have to consider.
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This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Kieran Taylor-Neu, Abu S. Rahaman, Gregory D. Saxton and Dean Neu
This study aims to examine whether senior Enron executive emails celebrated, or at least left a space for, corporate irresponsibility. Engaging with prior organizational-focused…
Abstract
Purpose
This study aims to examine whether senior Enron executive emails celebrated, or at least left a space for, corporate irresponsibility. Engaging with prior organizational-focused research, we investigate how corporate emails sent by senior executives help constitute Enron by communicating to employees senior management’s stance about important topics and social characters.
Design/methodology/approach
The study analyzes the 527,356 sentences contained in 144,228 emails sent by Enron senior executives and other employees in the three-year period (1999–2001) before the company’s collapse. Sentences are used as the base-level speech unit because we are interested in identifying the tone and emotions expressed about specific topics and stakeholders. Tone is measured using Loughran and McDonald’s (2016) financial dictionary approach, and emotion is measured using Mohammad and Turney’s (2013) NRC word-emotion lexicon. Least Absolute Shrinkage and Selection Operator (LASSO) regressions are used to explore the determinants of senior management tone and emotions.
Findings
The analysis illustrates that while both senior executives and other employees utilized email to help accomplish task-related activities, they employed different evaluative tones to talk about key topics and stakeholders. Also important is what is left unsaid, with a “spiral of silence” emanating from senior management that created a space for corporate irresponsibility.
Originality/value
Combining advanced computerized textual analysis with qualitative techniques, we analyze a unique dataset to explore micro details involved in using email to communicate a tone at the top. The findings illustrate how what is said or not said by senior management contributes to the constitution of an organization.