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The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a developing economy, the United Arab Emirates (UAE). The paper addresses the following research question: How do UAE auditors perceive the association between various forms of AR and AQ?

The authors collected perception data from a sample of UAE auditors using a questionnaire, and applied several non-parametric statistical techniques to analyze the data, and to answer five exploratory research questions on the perceived association between various forms of AR and AQ.

The findings suggest that the UAE auditors in our sample did not perceive the association between individual types of AR and AQ as significantly different, and that AR in general is essential for AQ improvement and enhances trust in the audit process. Similarly, we find more support for the perception that medium audit tenure is associated with a lower impairment effect on auditor independence. Furthermore, we find no significant differences in perception based on gender, but younger/less experienced professionals and professionals in self-employed practices and small audit firms (compared to other demographics) significantly perceived AR enforceability and AT length to be associated with AQ. Our findings help to enrich our understanding of the perceived AR-AQ association in a relatively new context and less researched audit area in a developing economy.

Although lively debates on the question of AR and AQ within the accounting, finance, investment professions and in the financial media continue, there has been relatively limited knowledge and a dearth of empirical studies on this question in most developing economies. Being the first attempt in the country – the UAE, this study contributes towards addressing this gap in empirical knowledge by exploring the perceived association between various forms of AR and AQ in a developing economy.

Enacted in August 2008, the Higher Education Opportunity Act (HEOA), PL 110-315, represents a landmark public policy effort on behalf of students with disabilities and a natural outgrowth of the impact of Individuals with Disabilities Education Act (IDEA) and No Child Left Behind (NCLB). This chapter examines the myriad new provisions in HEOA intended to improve access to higher education for students with disabilities as well as HEOA's provisions related to preparing teachers to effectively instruct students with disabilities in the K-12 environment. Multiple new provisions reflect an invigorated commitment to developing a workforce for today's schools – schools with unprecedented diversity – and to addressing the critical teacher shortages, including special education. This chapter is organized around three themes: access to higher education for students with disabilities, investing in the capacity of higher education to serve students with disabilities, and strengthening the preparation of teachers of students with disabilities, including accountability for this preparation.

Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to deal with concerns about audit quality. Auditing financial reports involves communicating attested value-relevant company information to investors, and hence audit quality plays a role in the quality of financial reporting information. This paper aims to investigate whether AR affects the degree of information asymmetry (IS) between investors. It further aims to examine whether voluntary AR results in less asymmetric information compared to mandatory AR. Additionally, it examines whether political connections moderate the association between AR and IS.

The authors use data from publicly traded banks across the Gulf Cooperation Council (GCC) for the period 2010–2018. The authors include several variables to control for corporate governance and other firm-specific characteristics by using country-year fixed-effects regression model.

The authors find higher IS for banks that periodically rotate auditor, while banks voluntarily choose to rotate auditors obtain high-quality audits, which results in higher trading volume and lower stock return volatility, hence lower IS. The results suggest that when banks voluntarily choose to rotate auditors, investors perceive these banks as more committed to obtaining high-quality audits relative to mandatory AR. Providing higher quality audits enhances the credibility of reported information and thus reduce the level of IS. Moreover, IS following AR is higher for politically connected banks than for similar but politically unconnected banks. Finally, investors perceive voluntary AR as a disciplining tool, which mitigates IS. This mitigating role is not affected by bank political connectedness.

This study has limitations as the definition of AR could be interpreted as binary or too narrow, and hence it may not be appropriate to generalize findings to different contexts. Nonetheless, this study casts light on a new perspective to reconcile the existing mixed evidence on the influence of AR on IS and the moderating role of political connections. A further limitation is that because of data unavailability, the authors were unable to use other proxies (e.g. bid-ask spreads and analyst forecast dispersion) of IS.

The present findings provide insight to regulators, policymakers and standard setters on the potential adverse effect of political connections on the role of AR in mitigating IS. The results underscore the importance of voluntary AR, and suggest that regulators, policymakers and standard setters encourage firms to rotate their auditors periodically.

This study provides evidence in a setting that is unique at the economic, social and regulatory levels. Prior literature is lacking and has been centered on developed countries or focusing on single-country specifications. The data set of this study is unique and allows us to examine the interplay between political influence that arises through ownership and management roles of influential members of state.

This paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu Dhabi Securities Exchange and Dubai Financial Market.

The authors have used the content analysis to identify the levels of anti-corruption disclosure in the banks’ annual reports. They have also used the two-steps generalized method of moments (GMM) regression applied to dynamic panel data analysis to examine the effect of the anti-corruption disclosure on the banking performance.

The empirical results show that the anti-corruption disclosure is at low levels for all banks and conventional and Islamic banks samples. The results also show no significant differences in the anti-corruption disclosure between Islamic and conventional banks. The results of the two-steps GMM regression applied to dynamic panel data analysis show a negative and significant impact of the levels of anti-corruption disclosure on the bank’s performance for both all banks and conventional banks; the results of the dynamic panel data analysis show an insignificant impact of anti-corruption discloser for the Islamic banks' sample.

The findings recommended a comprehensive framework of anti-corruption disclosure to the central banks and financial market regulators to enhance anti-corruption practices within the financial institutions to increase transparency and enhance their performance.

Fighting against anti-corruption is essential for financial institutions. This paper is the first study that examined the extent of anti-corruption levels and their effect on banking performance for both Islamic and conventional banks operates in the UAE. The findings help in enhancing reporting practices in terms of anti-corruption to improve transparency and performance in the banking sector.

Economic development programs in Saudi Arabia have rapidly enlarged organizational size, and complexity. New organizations have also been created to implement the objectives of the developing nation. Yet in its quest for economic progress, Saudi Arabia continues to face challenges resulting from ways in which cultural values influence administrative structures and behavior in organizations. Current problems in organization can be understood in the context of an ongoing encounter between forces of change and forces of stability. This study examines Saudi management problems, explores alternative models for reform, cites areas of compatability between Saudi Islamic tradition and Western management practices, and makes recommendations to integrate the various systems.

This chapter examines how personal testimonies at four town hall listening sessions on the ADA Amendments Act (ADAAA) proposed regulations reflect and affect the institutional narrative of “who counts” as disabled, and “what counts” as a reasonable accommodation in the United States.

I use the full transcripts of four town hall meetings to analyze the stories told.

Despite changes to public policy intended to broaden the meaning and scope of “disability,” narrative analysis demonstrates how difficult it is to change the fixed and narrow institutionalized beliefs about who counts as “really disabled” and therefore in “real need” of accommodations.

This study suggests a theoretical framework for conceptualizing disability; highlights the importance of narratives in public policy; and suggests the need for more complex understandings of what constitutes reasonable accommodation of disability in the workplace. The study illustrates the value of a narrative approach to understanding disability policy and policymaking more generally.

Studies suggest that there is a shortage of minorities entering the professions of science, technology, engineering, and mathematics (STEM). This is especially the case with African American males. Several factors that impact this phenomenon are discussed in this chapter, but chiefly the impact of test anxiety and test bias on the absence of African American men in STEM. These factors are significant because society dictates that we embrace the use of tests to determine ability. However, many individuals, including African American males, suffer from test anxiety and are victims of test bias. Science, technology, engineering, mathematics are areas that rely heavily on tests results. Therefore, the impact of test anxiety and test bias as a prohibitory method of denying access to minorities, especially African American males, is worthy of investigation and discussion. The chapter explores this relationship of test anxiety and test bias to the absence of African American males in STEM. It also looks at the importance of historically Black colleges and universities in adding African American males to STEM fields. Plausible solutions to the problem are also provided.

This case was based on secondary data that included various websites, news and academic articles, social media posts and press conferences before, during and after the World Cup. Multiple sources were examined to ensure the accuracy and credibility of the information presented in this case. The goal was to gather relevant information on the Moroccan soccer team, its performance in the FIFA World Cup and the leadership strategies used by Walid Regragui.

“We are the dreamers, we let it happen: Morocco’s soccer team leadership story” explores the transformative journey of Morocco’s soccer team in the 2022 World Cup, highlighting the exceptional leadership of coach Walid Regragui and the power of shared values deeply rooted in Moroccan culture. The instructional manual provides faculty with a compelling case study to inspire discussions on leadership, followership, team dynamics and cultural identity. The case emphasizes the importance of harnessing cultural roots, building trust and unity within a diverse team, strategic vision and tactical brilliance. It demonstrates that with authentic leadership, belief in shared dreams and the strength of cultural values, extraordinary achievements can be realized. The case aims to inspire and educate students, encouraging them to embrace their own cultural heritage, foster teamwork and pursue their dreams with unwavering determination.

The academic level of this case can vary depending on the specific course or program in which it is being used. It is suitable for graduate levels in various fields such as leadership studies, sports management, organizational behavior, cultural studies, or international business. The case provides a comprehensive analysis of leadership, team dynamics and cultural identity, including faith and spirituality, making it adaptable for different academic levels and disciplines. Instructors can adjust the depth of analysis and additional readings or activities to align with the specific educational level and learning objectives of their course.

The purpose of this paper is to analyze the rationales for, the trends and the impacts of innovations in the public management system of the United Arab Emirates (UAE).

This study has adopted an interpretative and exploratory approach. To this end, extensive reviews have been made of government documents, reports of international organizations and relevant academic research articles.

The findings show that the UAE Government has embarked on a massive innovation program to bring dynamism and to feed the requirements of the UAE Vision 2021. As pressured by both external and internal forces, the directions of innovations in the UAE public management system correspond to the global trends. The results of innovations are positive in terms of the enhancement of efficiency, effectiveness, citizens’ satisfaction and citizens’ trust in public services.

This paper links theoretical insights from different sources to analyze the dynamics of public management innovations in the UAE which will be helpful for further comprehensive empirical research in the future.

The “hostile worlds” view argues that money corrupts the meaning of art, but some suggest this is a dated concept in describing the art market. Instead of dismissing this view, this chapter argues that we need a typology of beliefs about art, money, and commensuration; what could be understood as a pluralist understanding. Based on ethnographic research on the high-end contemporary art market in New York and London, I find that collectors, investors, and art world experts often have different views about the relationship between art and money. This recognition is significant because art is a symbolic good with assigned, rather than intrinsic value, meaning that the value of art can be damaged for people holding hostile worlds views when the mechanisms that maintain the appropriate balance between art and money break down or are disregarded. In this sense, hostile worlds views create a performativity effect.