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This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

This study adopts financial and non-financial data from 62 Egyptian firms listed on the Egyptian Stock Exchange from 2015 to 2020. The proposed audit fees model is developed by adopting panel data analysis to examine the effect of auditee, auditor and engagement attributes on audit fees. The validity of the proposed equation for determining audit fees on an annual basis was established by applying the fixed effect model results for the year 2020.

The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7% are determined by these factors. The validation test proved that the proposed model was more accurate and closer to the estimated data at nearly 90.2%.

The results of this paper would send early signals to audit firms, stakeholders and regulators regarding the determinants of audit fees, and provide an objective standard for fee-setting to be used by stock market regulators and professional bodies, in determining a minimum amount of audit fees that ensure a reasonable level of audit quality.

To the best of the authors’ knowledge, for the first time, this paper empirically examines the determinants of audit fees in an emerging market like Egypt and presents evidence for a period of six years.

This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized enterprises (SMEs), by using the logistic regression technique.

This study used a sample of 24 Egyptian-listed SMEs in each year, totaling 120 firm observations, of which 25 were classified distressed and 95 of them non-distressed between 2014 and 2018. The variables for the study included five financial variables and thirteen non-financial variables related to governance. The models were developed using financial variables alone as well as combining financial and non-financial variables related to governance.

The results showed that the model with financial variables had a prediction accuracy of 91.7% , whereas models with a combination of financial and non-financial variables related to governance predict with comparatively better accuracy of 92.7 and 93.6% .

Although the results seem to be conclusive, it could be noted that the non-distressed sample was not paired with the distressed sample. Other studies showed that paired samples increase the financial distress prediction rate. Furthermore, due to the small sample size, this study was unable to create a hold-out sub-sample for the accuracy test.

The proposed distress prediction model for SMEs is effective for stakeholders, including banks and other financial institutions, in the assessment of the credit risk of SMEs. Using such a model, they could better identify SMEs with a higher risk of failure in their lending decisions. Moreover, SME managers' could be interested in using such models as a tool for planning corrective action, in addition to planning and controlling current operations to avoid financial failure in the future.

This study contributes to financial distress prediction literature in different ways. First, few studies were conducted in the area of financial distress among SMEs. Second, neither of these studies was conducted within the Egyptian context, nor any of them had used non-financial variables related to governance in the prediction of financial distress among SMEs.

Through addressing academics in four public business schools in Egypt, the authors of this paper aim to uncover how meaningful work might shape the mental health of the addressed academics post COVID-19.

The author employed a qualitative research method through semi-structured interviews with 44 academics from four business schools selected from among 25 public institutions of higher education in Egypt. The author subsequently used thematic analysis to determine the main ideas in the transcripts.

The authors’ findings show that business academics usually consider meaningful work as playing a major role in shaping their mental health, especially after a crisis. This indicates that the more they perceive their jobs as valuable and worthwhile, the more they can deal with limitations and mental health issues (e.g. anxiety, stress, inadequate sleep, etc.) that accompany crisis. The findings also show that during the time of the COVID-19 crisis, employees (business academics in this case) have not placed so much importance to their autonomy (ability to choose and/or participate in decision-making processes) in the workplace. Instead, they care more about their relatedness (sense of belongingness) and their level of competence (sense of capability). Accordingly, the authors show that having academics that develop a sense of purpose for their academic duties in a time of crisis has less mental health disorders. Subsequently, post crisis, business academics can feel a continuous sense of relatedness and find ongoing opportunities to work and learn.

This paper contributes by filling a gap in HR management, in which empirical studies on the relationship between mental health and meaningful work have been limited so far.

Online learning has many limitations in studio-based courses, such as architectural design courses, considering the challenges during post-pandemic. Therefore, this study aims to propose a post-pandemic adopted learning approach, which integrates flipped classrooms (FC) with project-based learning (PBL). In addition, this study evaluates the perceptions of students based on and the effects of the proposed learning approach in architectural design.

This study provides a mixed methodology based on a literature review on the topic to bridge the gaps in previous studies regarding the FC and PBL. In addition, a case study survey including semi-structured interviews, observations questionnaire recruited undergraduate students to generate both qualitative and quantitative data to investigate the perceptions of students based on post-pandemic adopted learning approach.

This study has highlighted the significance of post-pandemic adopted hybrid learning method, especially in architectural education, whereas the research finds that FC is an appropriate solution to improve design courses with online technologies.

The proposed approach provides specialists to develop and integrate proposals and strategies to enable a better online practice for students and instructors. The proposed approach can enhance the students' interpersonal skills, hence active online learning related architectural design projects.

Recognizing the significance of e-learning in response to the post-pandemic scenario, this study developed and assessed new learning technique that combines online learning with traditional design studios via hybrid learning method.

The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital leadership is important for better academic performance. At the same time, this study examines the role of digital culture as a moderating variable in the direct relationship between main variables of the study. The study aims to expand the domain of academic performance at the university by including a much recent leadership-related aspect and organizational context of the digital culture.

The study opted for a descriptive study, using the survey instruments to collect the data. The sample population consisted of students currently enrolled at the Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia. Based on the convenience sampling, 383 samples were drawn from the sample population. All items were adopted from previous literature, and expert feedback was obtained to examine the validity of the instruments. The data were analysed using SPSS and SmartPLS version 3.0.

This study provides empirical insights about how digital leadership is important for academic performance for the new millennials. Also, digital culture is found to provide significant moderation effect into the relationship. It suggests that universities must promote digitalization culture and embed the use of technology and digitalization into teaching and learning to cultivate a more effective learning process among university students. This is important as elements of digital leadership, including adaptive role, attitude, digital competency, digital skill and inspirational role, are found to significantly contribute to academic performance.

This study only focuses on samples taken from one of the faculties in one campus, thus limiting its scope. Future research is encouraged to replicate the same study setting to include larger sample size from different faculties, or perhaps from different universities. These propositions could help to better generalize the research findings on the practice of digital leadership on academic performance in the country. However, this study established a digital leadership model that can be applied to undergraduate students at the universities. Also, the inclusion of digital culture can strengthen the learning process.

This study includes implications for the development of digital leadership attributes and promoting digital culture within the university students and environment for engaging in a better academic performance. Digital leadership is found to be an important criterion of academic performance in this digital age society, and cultivating digital culture enhances students’ academic performance. These findings shall prompt the university to actively engage in fostering digitalization culture within the university. Also, the top management of the university should inform the students to be adaptive and cultivate the attributes of digital leaders, as their readiness to cope with the technological change has significant positive impact on their academic performance.

It is important to ensure that the future graduates that are being produced are ready to take on more challenges as digital leaders in the digital society. This might accelerate the country’s initiatives and efforts towards becoming a developed nation. Thus, investing in oneself to become digitally literate and competent might not only influence their academic performance, but they will also be equipped to fulfil one of the expectations of future employers of potential graduates, which is possessing digital leadership.

Digitalization is not only about the technology. It is about the people too. As the study on digital leadership is still in its infant stage, this study is unique as it is among the earliest to establish digital leadership constructs within the context of Malaysia. It informs the university that digital leadership provides significant contribution to academic performance. Thus, the university is encouraged to nurture digitalization, not only in the teaching and learning but also with the people within the university environment. Determining the right programs and plans for the curricular will help students to develop digital leadership attributes more effectively. Finally, improving digitalization among its students and culture is important, as these elements provide significant effect towards academic performance.

The focal point of this paper is money laundering from the Islamic perspective. As money laundering has become a world‐wide phenomenon, studying it from an Islamic viewpoint is of significance. The purpose of this paper is to examine: the conception of money laundering in Islam; the criteria by which Islamic law distinguishes between lawfulness (al‐halal) and unlawfulness (al‐haram); what the stipulations (conditions) are for having money or owning property in Islam; and what the attitude of Islamic law is towards the laundered money.

The research depended on secondary data. The data were taken from Quran and Sunna.

In responding to the first question, it has been found that, although money laundering is a contemporary crime, the conception of money laundering has been addressed through many provisions in Quran and Sunna (going back 1,400 years). From many examples in Quran and Sunna, it has been recognised that the scale of prohibition in Islam is much wider than the scale of prohibition in any secular law. Qimar (gambling) is prohibited by Sharia law but not in secular laws.

The paper is of value in identifying the criteria by which Islamic law distinguishes between lawfulness and unlawfulness. It also identifies four stipulations for having money or owning property in Islam. Finally, the paper reviews the attitude of Islamic law towards the laundered money.

This study aims to assess the readiness of both citizens and the government for digital participatory planning (DDP) as a contribution to the undergoing transformative shift toward smart and sustainable cities to address the challenges posed by rapid urbanization. While much attention has been devoted to leveraging technology to mitigate these challenges, there has been a relative lack of emphasis on engaging stakeholders in the planning process in a smart and inclusive manner. DPP stands as a cornerstone for the development of sustainable and smart cities. However, before DPP can be effectively implemented on the ground, it is crucial to assess the city readiness for DPP to ensure its success. This assessment is undertaken as part of Oman's broader initiative to transition into sustainable smart cities in alignment with the goals outlined in Oman Vision 2040.

A generic evaluation framework was identified, validated and customized to the local context by experts using the pile sorting technique based on the social constructivism theory. Then, the revised framework was used to evaluate the readiness of a sample of local citizens and government officials in Oman for the DPP concept.

The inferential statistical analysis revealed that citizens are willing to participate in DPP when trust and transparency with policymakers are enhanced. On the government side, the results showed that there is adequate infrastructure that can enable DPP, and planners have a positive attitude toward DPP provided that trust in citizens' opinions is strengthened. This study concludes with a roadmap for preparation for DPP implementation in smart sustainable cities mandated by Oman Vision 2040. The findings and roadmap can inform policy development, decision-making and urban planning practices toward more inclusive, participatory and technologically enabled urban environments.

The study contributes to the existing body of knowledge by emphasizing the significance of stakeholders' smart involvement in planning processes, social sustainability, evaluating city readiness for DPP and providing practical recommendations for DPP implementation in the context of smart sustainable cities. At a theoretical level, the study contributes a framework for assessing readiness for DPP and emphasizes that mutual trust is not only important for conventional participation practices but it is also essential for smart citizens. This study argues that a building or a city is not sustainable unless it is seen as such by its stakeholders, including the end users. Therefore, effective and smart involvement of the citizens in smart city planning is a precondition for the success of the future cities.

The huge Muslim population has increased the demand for halal tourism products and destination factors in this niche tourism segment. Despite the growing body of research conducted regarding ChatGPT’s revolutionary impact on the tourism industry, the use of such an artificial intelligence (AI) tool in halal tourism needs more attention. This study aims to provide a comprehensive an overview of using ChatGPT in the tourism industry, specifically in halal tourism, and offer an agenda for further essential research questions exploration.

Through the intensive examination of the tourism literature dealing with AI and halal tourism, this review identifies the implications related to the use of ChatGPT for Muslim travelers and future trends in halal tourism.

This paper identified the possible utilization of ChatGPT in assisting Muslim travelers across various stages of their journey, encompassing pre-trip, staying and post-trip phases. Subsequently, this paper identified the opportunities and challenges associated with implementing ChatGPT in the context of halal tourism. Finally, the paper delves into potential avenues for future research.

The findings serve as crucial implications, contributing to the theory of halal tourism development and the applications of ChatGPT in halal tourism.

This paper provides essential foundational knowledge for upcoming research on halal tourism theory, ChatGPT and the development of halal tourism sector.

The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors.

The sample incorporates the non-financial companies included in the EGX 100 of the Egyptian Stock Exchange (ESE), whose reports were available during the study period from 2013 to 2018. The final sample comprises 49 companies with 294 observations. Statistical analysis is performed using multiple regression analysis.

This study found a significant positive impact of return on assets, leverage, company size and age on the level FLID, while external audit firm type and industry were found to impact the level of FLID negatively. Further, the board gender diversity (BGD) is found to have a moderating impact as it strengthens the effect of financial and operational characteristics on the level of FLID.

The present study has some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of BGD and its impact on the level of FLID in emerging markets. This extends the disclosure literature as the present study brings new evidence from an emerging market regarding BGD moderating role as early research concentrated on the direct impact of BGD on the level of FLID.

The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the spread of the pandemic, the increased degree of uncertainty and the unprecedented measures taken by different countries to face the pandemic’s spread. This paper analyses the mental health well-being of individuals in selected MENA countries (Jordan, Morocco, Tunisia and Egypt) during the pandemic.

The study employs a pooled OLS model using the Economic Research Forum (ERF) COVID-19 MENA Monitor Survey panel dataset collected during 2020 and 2021.

The findings show that there is no association between the mental health of individuals in the selected countries and their age, gender, family size, marital status, receipt of social support and participation in care work. Mental health improved at higher levels of education, being employed, being a rural area resident and living in Morocco or Tunisia compared to living in Jordan while it worsened as income declined, food insecurity and anxiety about being infected with Covid-19 increased, being a resident in camps, and during waves 4 and 5. Based on these results, it is recommended that suitable financial, physical and human resources should be directed towards the provision of mental health care services in the region. Also, mental health care services should be accessible to different population groups, with a special focus towards the most vulnerable since they are more prone to mental illnesses, especially during health crises and economic shocks. This should be accompanied by increasing awareness about the provided services and reducing stigma against mental illnesses. Furthermore, introduction of policies targeted towards reducing food insecurity and income instability can play a key role in enhancing mental well-being.

Although few papers have previously investigated the impact of COVID-19 on mental health in MENA countries, most of them have focused on a country-level analysis and adopted a gender perspective. Hence, this paper aims at exploring the association between mental health well-being and socio-economic factors in selected MENA countries during the pandemic.