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This study investigates the perception of users of corporate annual reports about various aspects of accounting harmonization. To serve this purpose, a questionnaire was distributed to four user groups (investors, government officials, auditors and academics). The results of the analysis revealed that sharing the same language, as well as sharing similar economic and cultural features are the most important factors expected to positively affect the harmonization of accounting practices in the GCC countries. However, the most important factors expected to obstruct accounting harmonization practices across GCC countries are the lack of professional and legal requirements as well as enforcement problems. The outcome of the analysis also revealed that harmonization is expected to (1) improve comparison between companies, (2) increase usefulness of financial information to decision makers, and (3) ensure consistency in the use of accounting rules over time. It was also evident from the analysis that lack of harmonization is viewed as the most likely factor to prevent some investors from investing across the GCC countries.

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial analysts, academics, auditors and stock market brokers. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informative decisions. The analyses also revealed that credibility and timeliness are the most important features of useful corporate information and traditional financial statements are the most important and credible parts of corporate annual reports. Non‐financial information, however, proved to be less credible and of less importance to the Kuwaiti user groups.

The purpose of this paper is to examine factors that influence women entrepreneurship development in Bangladesh.

The paper adopts quantitative and qualitative analyses of possible factors that may affect the development of women entrepreneurships such as: age, education, socio‐culture, motivation, market information, business idea, enterprise creation, advocacy and decision making, enabling environment, and financing. A questionnaire was used to provide empirical evidence on the variables and to estimate the model employed by the study.

The analyses revealed that women face problems in establishing their own businesses in every step that they take. The desire for financial independence and decision making, market and informational network, availability of a start‐up capital, knowledge and skills, and responsibility towards children are the main factors that impact women's decision to become self‐entrepreneurs. The regression analysis, however, revealed that participation in women associations, advocacy, and decision making (self‐fulfillment) and knowledge are the main factors that affect women's decision to develop their business. Yet, the results indicated that religion does not influence women's entrepreneurship development.

The questionnaire survey employed in this paper is confined only to a women population who passed grade five and above as semi‐educated or educated women respondents group. The paper excludes homeless women or those who live in the slum urban areas.

The outcome of this paper can be used by researchers, government, non‐governmental organizations, civil society, and local community to formulate effective policy that motivate women to become entrepreneurs. This will have a positive effect on women participation on the economic development of Bangladesh.

This paper will be the first to provide empirical evidence on factors that affect women's entrepreneurship development in the urban Bangladesh.

The study investigates the structure of audit fees in an emerging economy, Jordan.

The following regression model will be tested: ADFEES = f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional linear ordinary least squares (OLS) regression of the audit fees on corporate size, the status of the audit firm, the degree of corporate complexity, profitability, risk, corporate accounting year end and the lag between the audit report and the end of the accounting year.

The results of the analysis revealed that corporate size, status of the audit firm, industry type, degree of corporate complexity and risk are the main determinants of audit fees. However, variables such as corporate profitability, corporate accounting year‐end (YEND) and time lag between YEND and the audit report date appeared to be insignificant determinants of audit fees.

In order to generalize the outcome of the study, the same study needs to be conducted over a long period of time (five years). Other variables such as the market share of the audit firm and the economic conditions of the country need to be included in the regression model in future research.

The outcome of the study can be used by audit firms to determine audit fees. Companies' management can also use the results of the study to predict the amount of audit fees that they will pay.

The purpose of this paper is to identify factors that motivate women in the United Arab Emirates (UAE) to become self‐employed.

Different factors, documented in previous research, that affect women's decisions to start their own businesses were included in a questionnaire. A total of 750 women entrepreneurs in the UAE were asked to express the degree of agreement with the factors listed in the questionnaire. Of them, 449 completed the questionnaire.

Financial support from the government especially in the start‐up capital is an important factor that motivates women to establish their own businesses. Self‐fulfillment, knowledge, skills and experience, including relationship to spouse/father business, are all important factors in the development of women entrepreneurs. Unlike previous research factors such social norms, market network, and competition do not seem to be barriers for women in becoming entrepreneurs.

Questionnaires were mainly distributed in Abu Dhabi and Dubai. To give a clear picture of factors affecting women's decision to start their own businesses in the UAE, the opinion of women located in other Emirates needs to be investigated. The questionnaire survey targeted women entrepreneurs. To give a clear picture, future studies should target women who chose not to start their own businesses.

The outcome of this study will be used by researchers and policy makers to motivate women to become entrepreneurs. Women involvement in developing their businesses provides job opportunities and ensures that women are taking active part in the development of the national economy.

This is the first study that uses empirical evidence to identify factors that motivate women in the UAE to become self‐employed.

The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a substitute or as a complement mechanism to board characteristics and ownership structure of Emirati listed non-financial companies.

Using substitution and complementary theories, a panel data from 48 nonfinancial companies listed on the UAE Stock Exchanges [Abu Dhabi Stock Exchange and Dubai Financial Market] during the period between 2011 and 2013 were used in the current study. A composite measure of four proxies has been used to measure the AC effectiveness, namely, AC size, independence, financial expertise and diligence. To test the hypotheses formulated for the study, a logistic regression model was used to identify the influence of a set of board characteristics and ownership structure variables on the effectiveness of the AC after controlling for firm size, auditor type, industry type and profitability.

While AC effectiveness appeared to be positively associated with board size and board independence, it is negatively associated with CEO duality. This points to a complementary governance relation. On the other hand, the negative relationship between AC effectiveness and each of institutional and government ownership suggests substitutive relations.

The main shortcoming of the current study is that it examines the influence of a certain set of corporate governance factors on the effectiveness of AC. Other corporate governance mechanisms may, however, contribute to the effectiveness of AC. The findings of the study can be used by companies’ managements and regulators in the UAE to improve the corporate governance system.

To the best of researchers’ knowledge, this study provides the first evidence about the interaction among multiple governance mechanisms required by the code of corporate governance issued by the UAE Ministry of Economy in 2009. The current paper is expected to add to the limited AC literature in Middle East and North African countries in general and Arab World in particular.

This paper aims to develop a model and measurement to investigate the factors influencing cloud computing adoption as a part of developing countries’ alternatives to implement e-government services.

This study proposes a theoretical model based on the literature of technology adoption models. It constructs scale measurements for the proposed model constructs by extracting and adapting the items from the literature. The authors verify the scales’ content validity and reliability by applying face validity, pre-testing and pilot study. For the pilot study, the authors collect the data from 26 information technology staff in five public organizations in Yemen. The authors test the reliability of the scales using Cronbach’s alpha criterion, and then conduct exploratory factor analysis to evaluate the validity of the scales.

The results show that the scale measurements meet the conventional criteria of reliability and validity.

Theoretically, this paper provides an integrated model for examining cloud computing adoption for e-government implementation in developing countries. In addition, it develops an instrument to empirically investigate the influencing factors of cloud computing adoption in the context of developing countries’ e-government initiatives.

To understand how diaspora entrepreneurship evolves and becomes a small-scale emerging market multinational and how this process is enabled.

Case study and ethnographic methods were employed.

Diaspora entrepreneurs can act as change agents who create and penetrate markets under difficult conditions. They are less influenced by institutional voids in home and host countries when they have strong international diaspora networks that enable a connection to resources, overcoming such voids. Diaspora entrepreneurs may be resource-embedded socially in a way that creates superior competitive advantages and reduces liabilities of foreignness and of outsidership.

Diaspora entrepreneurship incorporates invisible and idiographic potential, such as social capital and knowledge networks. These are not available for other non-incumbent companies (e.g., foreign entrants) and are difficult to research due to access barriers.

Perception and active management of network-based resources is important for opportunity and business development. Management in a transition economy context requires holistic views, deep understanding, and working linkages across markets.

Transgenerational entrepreneurship and ethnic traditions are important for the community. Entrepreneurship provides continuity and identity, such as using ethnic language, as well as prosperity and solidarity that are important for supporting cultural identity.

This study connects diaspora entrepreneurship in Central Asia and emerging market multinationals that are small and medium-sized enterprises. Both are underexplored domains, but may share particular institutional settings. Growth and internationalization into a multinational enterprise with an emerging market origin, especially by women entrepreneurs, are rarely studied. This case illustrates the need to capture the processual dynamics, resources, and actor networks, including sociocultural and spatiotemporal factors for better contextualization.

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.