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The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

This research aims to create a methodology that integrates optimization techniques into preliminary cost estimates and predicts the impacts of design alternatives of steel pedestrian bridges (SPBs). The cost estimation process uses two main parameters, but the main goal is to create a cost estimation model.

This study explores a flexible model design that uses computing capabilities for decision-making. Using cost optimization techniques, the model can select an optimal pedestrian bridge system based on multiple criteria that may change independently. This research focuses on four types of SPB systems prevalent in Egypt and worldwide. The study also suggests developing a computerized cost and weight optimization model that enables decision-makers to select the optimal system for SPBs in keeping up with the criteria established for that system.

In this paper, the authors developed an optimization model for cost estimates of SPBs. The model considers two main parameters: weight and cost. The main contribution of this study based on a parametric study is to propose an approach that enables structural engineers and designers to select the optimum system for SPBs.

The implications of this research from a practical perspective are that the study outlines a feasible approach to develop a computerized model that utilizes the capabilities of computing for quick cost optimization that enables decision-makers to select the optimal system for four common SPBs based on multiple criteria that may change independently and in concert with cost optimization during the preliminary design stage.

The model can choose an optimal system for SPBs based on multiple criteria that may change independently and in concert with cost optimization. The resulting optimization model can forecast the optimum cost of the SPBs for different structural spans and road spans based on local unit costs of materials cost of steel structures, fabrication, erection and painting works.

The authors developed a computerized model that uses spreadsheet software's capabilities for cost optimization, enabling decision-makers to select the optimal system for SPBs meeting the criteria established for such a system. Based on structural characteristics and material unit costs, this study shows that using the optimization model for estimating the total direct cost of SPB systems, the project cost can be accurately predicted based on the conceptual design status, and positive prediction outcomes are achieved.

This study aims to investigate the relationship between chief executive officer (CEO) power and the level of tax avoidance of Tunisian listed companies. It also examines the moderating role of institutional ownership in this association.

The sample comprises 306 firm-year observations of companies listed on the Tunis Stock Exchange during the 2013–2020 period.

The results indicate that CEO power reduces tax avoidance levels. Moreover, the relationship between CEO power and tax avoidance is more pronounced in the presence of institutional ownership, suggesting that CEOs act less opportunistically when monitored by institutional investors, which results in a reduction in tax avoidance.

This study suggests that CEO power and institutional shareholders’ influence are important factors in determining firms’ avoidance behavior. This study has significant implications for shareholders and regulatory bodies. Indeed, shareholders apprehend the impact of appointing a powerful CEO on tax avoidance practices. This study may also provide regulators with new insights into the influence of CEO power dimensions and institutional ownership on tax aggressiveness.

This study fills the gap in the accounting literature by investigating how CEO power may impact tax avoidance behavior and provides empirical evidence on the moderating impact of institutional ownership on this relationship in an emerging economy context characterized by a weakly protected investor setting.

The aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries before and during the COVID-19 pandemic and (2) to explore the key success factors that might affect Islamic and conventional banks performance before and mainly during COVID-19 pandemic period.

Orbis Bank Focus database and annual financial reports are used to collect financial information of Islamic and conventional banks in GCC countries over four years: 2017, 2018, 2019 and 2020. Descriptive statistics, T-test, multiple regression, and 2SLS and GMM models are employed to analyze the financial structure and performance of Islamic and conventional banks before and during the COVID-19 pandemic period.

Results of this study reveal that (1) there is a significant difference between Islamic banks and conventional banks during the crisis of COVID-19, where the conventional banks have presented a higher level of financial performance and financial liquidity than their Islamic counterparts, (2) conventional banks have revealed higher capacity to manage their financial risk during the crisis period, and (3) a high level of non-performing loan, high inflation rate and high percentage of non-important cost have a negative impact on the financial performance of Islamic banks mainly during the pandemic period of COVID-19. However, the result indicates that a high level of liquidity risk increased the performance of Islamic banks but this impact falls sharply during the pandemic period.

This study provides information that supports investors, regulators and executive managers in GCC countries. A well-structured balance sheet would improve the financial performance and risk management of the banking sector in GCC countries, especially in times of crisis and pandemics.

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.

The sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.

This study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.

This study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.

This study investigates the relationship between self-compassion and life satisfaction, and there is a significant statistical correlation between some dimensions of the self-compassion scale (family, self-kindness, common human feelings and mental alertness).

The researcher used the Self-Compassion scale prepared by Neff (2003) translated by the researchers, in a sample of 150 students in Egypt, and Multidimensional Student’s Life Satisfaction Scale, developed by Huebner et al. (1998) translated by the researchers.

The results of the study showed that self-compassion is high in university students. The study also showed a negative correlation with the dimension of psychological self-judgment and life satisfaction, as it indicated the possibility of predicting life satisfaction through the dimensions of self-compassion, except for the dimensions of isolation and autism, and excessive communication with the self. It also indicated that there are no differences between males and females as far as the variable of self-compassion, as well as the absence of differences between males and females as far as the variable of satisfaction with life is concerned. However, the family dimension showed a difference in favor of males.

The inclusion of extension programs to develop self-compassion for various segments of society in light of the continuing corona pandemic, and paying attention to religious counseling programs that support the use of spiritual values in self-strengthening which is reflected in the strengthening of psychological resilience and thus a sense of satisfaction with life.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE); innovation capital efficiency (INCE) and capital employed efficiency (CEE).

A sample of non-financial French firms listed within the Société des Bourses Françaises-120 (SBF-120) was employed for the period from 2011 to 2020 using the generalized method of moments (GMM) approach to test the set of hypotheses.

Grounded in agency and resource dependence theories, this study found that female directors play a vital role in enhancing ICE. IO also has a significant role to play. Active institutional investors tend to push toward gender-balanced boardrooms and play an external supervisory role to improve efficiency. Moreover, female financial experts on audit committees also contribute to the ICE decision-making process within firms with high IO levels.

This study focused only on IO. Future research may use other forms of ownership, such as foreign or family ownership.

The findings may serve as a reference for managers and policymakers to enhance IC management and make appropriate investment decisions. Managers and policymakers may rely on strategic and effective decisions regarding the efficient use of IC for value creation through the judgments of female directors.

The current study adds significant insights to the accounting and intellectual capital literature.

Early childhood teachers play a significant role in building children’s success in their first years of school. Therefore, a healthy early childhood workforce in a healthy working environment is an essential aspect of effective early childhood services. This paper aims to explore the extent to which psychological hardiness can be considered as a mediator variable between exposure to workplace bullying and job anxiety among early childhood teachers.

A homogeneous sample comprised of 200 early childhood teachers. For data collection, the researcher used the workplace bullying scale, the psychological hardiness scale and the job anxiety scale among early childhood teachers (prepared by the researcher).

The findings indicated that psychological hardiness mediates the relationship between exposure to workplace bullying and job anxiety among early childhood teachers.

The research result highlighted the necessity of providing counseling programs for early childhood teachers helping them eliminate work stress that affects their job performance. In addition, the kindergarten administration must concentrate on how to effectively communicate and cooperate with early childhood teachers in light of regulations, policies and laws to defeat the spread of workplace bullying. The results of this research contributed to the existing literature by examining the relationship between the research variables, particularly in the early childhood education context.