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This paper aims to study the influence of political-economic reform and especially privatisation on the quality of financial reporting of the Egyptian companies.

The paper analyses data from official documents and 34 interviews with company executives, financial analysts, external auditors and Stock Exchange regulators to inform our understanding of the relationship between changes in the Egyptian environment and the quality of financial reporting.

The findings of the research suggest that the recent Egyptian political-economic reform, resulting in privatisation has significant influence on negative accounting practices and hence on lowering the quality of financial reporting through its effect on: departure from uniform accounting system and public accounting regulations; issuing new stock exchange regulative rules; reviving the role of Stock Exchange; and increasing competition within Stock Exchange regarding raising funds.

This paper contributes to the literature by identifying the effect of socio-cultural factors on motivating executives to 7 exercise negative accounting practices and hence producing low-quality financial reports (FRs) and by highlighting the fact that accounting practices cannot be generalised worldwide due to the absence of universal socio-cultural factors which shape these practices. This paper employs new institutional sociology theory and contributes to that theory by acknowledging the active interplay between institutional context and economic environment.

This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).

Using a systematic literature review approach, it identifies all articles in the Web of Science from 1999 to 2021 that include the term GVTs (in the title, the abstract or keywords) and finds 175 articles. The VOSviewer software was applied to analyze the bibliometric data.

The analysis revealed three dialogizing research clusters in the GVTs literature: a pioneering management information systems and organizational cluster, a general management cluster and a growing international management and behavioural studies cluster. Furthermore, it highlights the most cited articles, authors, journals and nations, and the network of strong and weak links regarding co-authorships and co-citations. Additionally, this study shows a change in research patterns regarding topics, journals and disciplinary approaches from 1999 to 2021. Finally, the analysis illustrates the position and centrality in the network of the most relevant actors.

The findings can guide management practitioners, educators and researchers to the most meaningful clusters of publications on GVTs, and help navigate and make sense of the vast body of the available literature. The importance of GVTs has been growing in the past two decades, and Covid-19 has accelerated the trend.

This study provides an updated and comprehensive systematic literature review on GVTs. To the best of the authors’ knowledge, it is also the first systematic literature review and bibliometry on GVTs. It concludes by suggesting future research paths.