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The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

In this chapter, I will first conceptualize social movement theory before examining the importance of student movements and student activism. I then will link social movement theory to the university in Egypt. Next, I will contextualize university activism by describing the authoritarian structures of Egypt’s university system. Then, using secondary data sources, I will characterize university activism during the three transitional political periods (under the Supreme Council of the Armed Forces (SACF), under President Morsi, and after the ousting of Morsi), and conclude with a discussion on the implications of student activism on future university reform.

Auditors use behavioral red flags (BRFs) to examine which individuals are more prone to unwarranted behavior such as corruption and asset misappropriation. Using a rich data set from the Association of Certified Fraud Examiners (ACFE), we analyze the impact of BRFs on loss sizes from asset misappropriation. We control for antifraud mechanisms established at the company level and other factors both at the individual and the firm level. Performing an exploratory factor analysis yields six factors for BRFs which capture the principal perpetrator's situation both at the private level and the workplace. A general wheeler-dealer attitude and financial distress significantly increase loss sizes. By contrast, we find no evidence that nonmonetary private problems lead to higher losses.

This paper aims to explore the significance of the 2011 uprisings in Tunisia for wider questions of democratization, interrogating in particular the question of the relationship between religion and politics in the aftermath of the revolutionary event. The political landscape emerging after the 14th of January Tunisian Revolution has witnessed the emergence of a new political class competing in the country’s first free democratic elections on October 23. The moderate Islamist Ennahda Party emerged victorious and obtained the majority of seats in the National Constituent Assembly. These developments in the revolutionary aftermath re-opened questions over the future of “secular Tunisia” and re-ignited the political struggle between modernist and traditionalist visions of society. As a result, religious actors have increasingly been taking to the streets alongside the general population via participation in public protests, creation of new unions and associations, presence in the media, militancy in new or pre-existent political parties, etc. In this context, this research focuses on the way in which the 2011 uprisings impacted on democratization by seeking to explain how and why religious leaders are re-emerging as influential figures in the political landscape of post-revolutionary Tunisia.

Corporate social responsibility (CSR) has gained great attention among regulators, stock market authorities, and firms' stakeholders for many decades. In this chapter, we first review the main regulations, standards, and laws issued by UAE federal authorities namely the Company Commercial Law of 2015, the Abu Dhabi Stock Exchange (ADX) disclosure guidance of 2019, Abu Dhabi Sustainability Week, and UAE CSR platform. Second, we present a summary of the empirical research on CSR issues in UAE context, namely in the following four fields: (1) CSR determinants both at the micro and macro levels, (2) CSR measures in the three pillars (environmental, social, and governance), (3) the impact of CSR policy and practices on financial performance/market value, (4) and the role of some mediating/moderating variables such as leadership and board gender diversity. Results show greater compliance to CSR standards among different industries and institutions but heterogenous empirical findings in the four explored fields. While there is crucial alignment with both social and environmental standards as evidenced by numerous empirical studies, additional efforts should be deployed to highlight the governance pillar through firms' discretionary reporting. Our survey provides useful directives and outcomes as it portrays both legal aspects coupled with some empirical evidence of CSR issues in the UAE context. Our study helps corporations to comply with local standards on sustainability reporting and highlights the potential economic benefits and advantages for firms adopting CSR strategy. Furthermore, it can be considered as the cornerstone for regulatory bodies in the United Arab Emirates when issuing/enhancing new standards/rules on CSR practices.

Frame resonance and innovative tactics can substitute for a movement’s lack of important resources to sustain protests. This chapter shows how the insurgent groups in the 2011 Tunisian uprising that lacked mass-based organizations and national leaders maintained and spread the protests using frame resonance and innovative tactics. It argues that the activists’ strategy of frame resonance drew on the collective identity of the poor people in the interior regions, mainly their collective feeling of social marginalization. Activist organizers also relied on a motivational campaign aimed at converting the feelings of injustice held by those in the interior regions into anger against the regime. The innovative tactics of the activists included locating protests inside poor people’s neighborhoods, especially in coastal regions. The engagement of poor people in the protests sustained them in two ways: by spreading and intensifying protests through individual initiatives, and by weakening the Tunisian police in sustained disruptive actions and spontaneous riots. These findings are based on the narratives of 81 activists, insurgent groups’ documents, chanted slogans, and official state documents. The fieldwork research was conducted in Tunisia during the months of April and May 2012, and June 2013.

Culture and economic settings are often perceived as key influential elements in formulating the entrepreneurial ecosystem, either on the organizations level or the entire social system. In their different forms, culture and economic conditions have always been critical drivers for innovation and entrepreneurship. Understanding the community's cultural traits and economic status helps entrepreneurs map their entrepreneurial objectives and define enablers and deterrents. This chapter investigated the cultural and economic environment within the Gulf Council Countries (GCC), mapped their Corporate Social Responsibility (CSR) practices and entrepreneurial performance. It was evident that some cultural traits, such as tribalism, could play an adverse role in supporting entrepreneurship. However, the economic system, which mainly relies on oil and gas production, could be the best enabler for entrepreneurship, which has a unique nature in the GCC and receives high government reinforcement through massive capital surpluses generated from the oil revenue. The latest statistics ranking the global entrepreneurship performance indicated that the GCC lay in the middle area among other countries worldwide. Qatar came on the top of the GCC with a global rank of 22, while Saudi Arabia came last, at position 45 globally. The government legislative and economic support for entrepreneurship activities contributes to preparing a proper authoritative climate that promotes entrepreneurship and could be a golden opportunity for entrepreneurs in the GCC.