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Drawing on work from home (WFH), job demand-control and street-level bureaucracy literature streams, this paper specifically focuses on the emerging trend of WFH for public sector employees in a developing country context of Egypt.

The empirical sample comprises focus group discussions with a total of 40 public sector employees in Egypt. Thematic analysis was subsequently used on focus group discussion transcripts to bring out main themes linked to this topic.

Our findings show that employee (marginal discretion power, pharaonism, corruption), citizen (unfamiliarity with digital services) and country (lack of proper info-structure, overstaffing in the public sector)- level challenges hinder and/or slow down the potential for WFH in Egyptian public sector.

A major implication of our paper relates to highlighting the criticality of e-governance and WFH for public sector employees, as well as highlighting multilevel challenges associated with those. At the same time, socio-economic and political consequences of offering such options need to be considered in a country like Egypt where most public organisations are overstaffed, and those employees lack modern day employability skills. Hence, there needs to be an open debate in countries such as Egypt on the consequences of e-governance and WFH and whether it may facilitate delivering citizen services digitally. Also, high power distance culture plays a role in this context, and any change cannot be successful unless that specific aspect is confronted.

This study contributes to the emerging WFH literature by being one of the pioneering studies to offer a multilevel (micro, meso and macro) assessment of this phenomenon in the under-researched fragile developing country’s context.

This study aims to develop and validate a measure for conspicuous compensatory consumption. Compensatory consumption phenomenon is gaining increased significance in consumer behavior literature. In a symbolic-rich culture, the use of possessions creates a perfect venue for self-construction and self-repairing to make up for one’s psychological deficiencies and inadequacies.

A mixed research design of qualitative and quantitative methodologies is adopted by using elicitation techniques, interviews and survey data. Extensive development and validation procedures are used. A series of studies, encompassing a total sample of 1,782, are reported.

The current study offers a valid and reliable measure for conspicuous compensatory consumption by chronologically following the stages of the scale development process. Compensatory consumption had a negative influence on subjective happiness and a positive influence on negative affect and satisfaction with life. Respondents with high materialism scores had significantly higher compensatory tendencies than the low materialism group. The low self-compassionate group had significantly higher compensatory tendencies than the high self-compassionate group.

The current study provides theoretical contributions to consumer behavior research by providing a valid and reliable measure for conspicuous compensatory consumption. Contrary to past scales that followed a mood-alleviation perspective where therapeutic shopping is used to regulate negative emotions, this scale is novel in adopting a self-completion approach where products are pursued for a tactical effort to offset threatened self-concepts.

This study aims to explore the intermediate role of self-differentiation in anger management and neurotic perfectionism for a sample of high achievers at some public universities in Egypt and Saudi Arabia. This increases the chances of these students obtaining their rights.

The researcher used the microcopy of Drake, Murdock, Marszalek and [(the Differentiation of Self Inventory—Short Form (DSI-SF)] scale, differentiation of self child-adolescent perfectionism scale and Davidson and Munro (2000) scale of neurotic perfectionism in addition to the anger management scale of the current study. The researcher used the appropriate statistical methods and the descriptive design to find the results.

The results showed that there is no statistically significant difference among male and female students in the positive anger management while three was a statistically significant difference among them in the negative anger management favoring male students. Further, there were no statistically significant differences among the study sample according to the country (Egypt and Saudi Arabia) in anger management (positive and negative). Moreover, there was a correlation matrix between the study variables as shown in the study; The statistical analysis was conducted to identify the suggested constructive model and variables of the study, anger management (positive-negative) as an independent variable, self-differentiation as an intermediate variable and neurotic perfectionism as a dependent variable among high achievers, This explains the necessity of preparing the environment for these students to become more healthy, through which they can enjoy all their rights as a category of special education, where most of the focus is on the handicapped groups from special education more than the high achievers’ students.

The study recommended that higher education courses should focus on anger management skills and the development of self-differentiation and the positive part of perfectionism. Also, the current study provided the educators of higher education with some suggestions to promote it and develop high achievers, which may lead to positive mental and physical health for high achievers and raising awareness of society and obtaining their rights in education and life.

This study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate on the impact of FDIs on developing markets, but little is still known about the effect of FDI on national suppliers, such as audit firms.

This paper reports the results of a study that used qualitative research methods. It involves interviews with senior management teams of the Big 4 audit firms, to find out how these firms deal simultaneously with conflicting global and local influences. The interviews were complemented by the publicly available data on the firms’ websites as well as published reports related to the Egyptian economy and current investment regulations.

Drawing on the institutional theory, the findings suggest that an increased litigious environment, compliance with developed markets’ regulations, auditor regulatory sanctions and improved local accounting and auditing standards are highly significant consequences of foreign investment inflows. The findings indicate that more emphasis has been given to the quality of audit and auditors’ independence when auditing FDIs. Both audit regulators and audit firms in the domestic market pay higher attention to improving the quality of financial reports when FDIs have entered the market. More inspections and reviews for audit firms have been conducted, and local auditing and accounting standards have been revised to be in compliance with international standards.

Our results have important implications for investors, regulatory authorities and governments in relation to the development, implementation and enforcement of international financial reporting and auditing standards.

Policymakers and regulators in Egypt have responded to international pressure by revitalizing their local accounting and auditing standards and adopting international financial reporting and auditing standards. The authors identify strategies that have been adopted by audit firms to face the FDIs’ challenges.

This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context.

The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses.

The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt.

The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders.

This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.

COVID-19 has had various effects on women’s labour supply worldwide. This study investigates how women’s labour market outcomes in the MENA region have been affected by the stringency of governments’ COVID-19 responses and school closures. We examine whether women, particularly those with children at young age, reduced their labour supply to take care of their families during the pandemic.

To investigate whether having a family results in an extra penalty to women’s labour market outcomes, we compare single women to married women and mothers. Using the ERF COVID-19 MENA Monitor Household Surveys, we analyse the key conditions underlying women’s labour market outcomes: (1) wage earnings and labour market status including remaining formally employed, informally, unpaid or self-employed, unemployed or out of the labour force and (2) becoming permanently terminated, being suspended, seeing a reduction in the hours worked or wages, or seeing a delay in one’s wage payments because of COVID-19. Ordered probit and multinomial logit are employed in the case of categorical outcomes, and linear models for wage earnings.

Women, regardless of whether they have children or not, appear to join the labour market out of necessity to help their families in the times of crisis. Child-caring women who are economically inactive are also more likely to enter the labour market. There is little difference between the negative experiences of women with children and child-free women in regard to their monthly pay reduction or delay, or contract termination, but women with children were more likely to experience reduction in hours worked throughout the pandemic.

These findings may not have causal interpretation facilitating accurate inference. This is because of potential omitted variables such as endogenous motivation of women in different circumstances, latent changes in the division of domestic work between care-giving and other household members, or selective sample attrition.

Our analysis explores the multiple channels in which the pandemic has affected the labour outcomes of MENA-region women. Our findings highlight the challenges that hamper the labour market participation of women, and suggest that public policy should strive to balance the share of unpaid care work between men and women and increase men’s involvement, through measures that support child-bearing age women’s engagement in the private sector during crises, invest in childcare services and support decent job creation for all.