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This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic.

Parametric t-tests and non-parametric Wilcoxon rank-sum tests accompanied by ordinary least squares regression analysis, augmented with Newey–West procedure approaches, are used for a sample that consists of 1,984 firms from 47 countries for the period of 2014–2020. EM was proxied once with discretionary accruals using the modified Jones model (1995) and once with real earnings management (REM) using the Roychowdhury model (2006). This study uses environmental, social, and governance scores from the Thomson Reuters database as a proxy for CSR.

The results reveal that firms tend to engage more in EM practices during the pandemic and that more socially responsible firms tend to be honest and transparent during the financial reporting process. Interestingly, it was found that more socially responsible firms engaged less in REM practices during the pandemic.

The findings of this research help lenders, investors, policymakers and managers gain a better understanding of EM practices during a negative shock and shed light on the importance of CSR in being ethical.

The findings extend both the literature on the role of CSR in promoting financial reporting quality and the literature on the impact of COVID-19 on accrual and REM practices.

The purpose of this paper is to introduce the problem of the lack of auditor independence in the Egyptian context, how it might affect the audit quality, through assessing reasons behind the voluntary switching of auditors, whether this switch is in the side of improving audit quality or not and the suggestion of the mandatory auditor rotation as a solution to such a problem.

The paper's findings are based on a survey analysis. The survey is done through a questionnaire created by the researcher (author) from the literature and distributed among audit practitioners from the Big Four audit firms operating in Egypt.

The problem of lack of auditor independence exists in Egypt due to many reasons. The main reason is the poor structure of corporations of being closely held. It was also found that the voluntary switching of auditors are for purposes improving the quality; from these reasons is the search of more reputable auditors and timelier audit opinions. Finally auditor rotation was suggested by the practitioners in order to overcome the problems of lack of independence and that the mandatory firm rotation is suggested instead of the mandatory partner rotation.

The mandatory audit firm rotation in different countries had some positive effect on audit quality. The application of mandatory rotation in the Egyptian context where there the problem of the lack of auditor independence is really clear is suggested so as to overcome the consequences of the independence problem and improve the audit quality.

This research work tries to dig more into the Egyptian context as a developing country regarding the threats to the auditing professionals in terms of the causes that might be impairing their independence as well as assessing the applicability of the mandatory rotation practice in Egypt.

This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development.

The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence.

The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions.

The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence.

To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.

The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic.

As a proxy for EM, the authors use discretionary accruals measure, estimated using the modified Jones model (1991). As a proxy for the strength of investor protection institutions, the study uses the Investor Protection Index, extracted from the Global Competitiveness Reports. The sample consists of 5,519 firms listed in the Group of Twelve countries during 2015–2020.

The study shows that firms tend to engage less in EM during the pandemic period. The authors also find a significantly negative relation between the strength of investor protection institutions and EM practices, and interestingly, this negative relation was found to be more pronounced during the pandemic period.

For investors and practitioners, the findings help get insights into the behavior of firms in response of the pandemic shock in countries with solid institutional and legal protection. For policymakers, the findings reaffirm the critical role that institutional incentives and reforms can play, in influencing firms to exert more efforts to promote their financial reporting quality.

To the best of our knowledge, the study is one of the first attempts to examine the link between EM practices and investor protection during the COVID-19 pandemic. The findings extend both the literature on the role of institutional factors in promoting the earnings quality and the literature on COVID-19’s effect on firm performance and practices.

This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle.

Data is collected from 280 SMEs listed on the London Stock Exchange during the period of 2009–2016. Fixed effects regression analysis is used to test the hypotheses.

This study shows that the impact of the board of directors' roles on earnings management practices varies depending on the SMEs life cycle stage. In the introduction, growth and decline stages of SMEs, the wealth creation role of the board is negatively significant with earnings management, while the wealth protection role of the board is positively significant in the growth and maturity phases. Results suggest that the board's responsibility to create wealth deters early-stage earnings management strategies, while protecting shareholder interests, in latter stages, leads to a decrease in earnings management.

The findings suggest that corporate governance should be customized to the specific stage of the SMEs life cycle. Additionally, different life cycle stages may impose different requirements on corporate boards to shape the effectiveness of these mechanisms and constrain earnings management practices.

To the best of the authors’ knowledge, this study offers one of the first insights on the UK SMEs to understand how board functions and earnings management practices vary over SMEs life cycles. It will offer important information on the effect of board features on earnings management in SMEs in the UK and is anticipated to be of importance to policymakers, regulators, investors and practitioners.

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.

The purpose of this paper is to analyze the influence of travel motivation, Muslim-friendly amenities and lifestyle, cognitive and affective destination image and quality of service on Kuwaiti travelers’ intentions to visit Islamic tourism destinations.

A self-administered questionnaire consisting of multiple-item scales was developed. A convenience sample of 224 Kuwaitis was surveyed. The hierarchical regression analysis tested whether and how much the influencing factors predicted a significant amount of the variance in travel. The analysis was controlled for the effects of demographic variables.

Travel motivation and cognitive and affective image had the largest significant effects on the Kuwaiti travelers’ intention to visit Islamic destinations. Contrary to expectations, the findings suggested that Muslim-friendly amenities and quality of service did not affect Kuwaitis’ travel decisions.

This study provides a starting point for future empirical research into Islamic tourism in the Middle East. It provides an understanding of the importance of travel motivation and destination image in attracting Kuwaiti travelers to Islamic destinations.

This study aims to investigate how brand love and brand loyalty for three brands evolved during critical moments of the 2020 pandemic, and how they performed in the long run up to 2022.

An online longitudinal study, including a survey and Twitter data for three brands: Corona Extra, with a direct semantic association with the word coronavirus; Virus Vodka, with an indirect association; Modelo Especial, with no association with the virus name but from the same company as Corona Extra.

Despite external data indicating a harmful association between Corona Extra and coronavirus, this study's findings revealed that the brand maintained its brand love in the long run and increased brand loyalty during the critical moments of the pandemic. This study's data suggest that brand love and brand loyalty may be the underlying reasons for the increase in Corona Extra's brand equity during the pandemic.

The COVID-19 pandemic created a highly stressful situation for consumers and brands. Some brands' names had unfortunate semantic similarities with the virus terminology, which became an additional stressor during that time. This study harnessed the opportunity to investigate brand love and brand loyalty during the pandemic at four points in 2020 and one in 2022. The authors also examined relevant Twitter data during 2020.