This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

This study investigates the perceptions of users and preparers of corporate financial information on Corporate Internet Reporting (CIR) practices adopted by firms listed on the Egyptian Exchange (EGX). Theoretically, this study employs a decision-usefulness theoretical framework....

This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...

This study investigates the relationship between economic policy uncertainty (EPU) and the cost of equity capital (CoEC). It also reveals the moderating role of managerial ability (MA) in the relationship between EPU and CoEC in Saudi Arabia. The study sample consists of listed non-financial...

This study examines the impact of political risk and corporate governance mechanisms (CGM) on bank stability. The research problem was addressed using a sample of 954 bank-year observations from 14 Middle East and North Africa (MENA) countries during the period 2010-2018 to take into account the...