Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – The purpose of this paper is to develop customer satisfaction indices for the services provided by inspectors in certain departments of Al-Ain Municipality, the United Arab Emirates. Design/methodology/approach – The methodology is based on customer satisfaction models with...

Purpose – The purpose of this study is to measure the extent of voluntary disclosure in the 2009 annual reports of 108 Shariah-compliant companies listed on the Kuwait Stock Exchange. The study aims to investigate three categories of voluntary disclosure: overall, conventional and Islamic...

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – The purpose of this paper is to develop customer satisfaction indices for the services provided by inspectors in certain departments of Al‐Ain Municipality, the United Arab Emirates. Design/methodology/approach – The methodology is based on customer satisfaction models with...

Purpose – The purpose of this study is to measure the extent of voluntary disclosure in the 2009 annual reports of 108 Shariah ‐compliant companies listed on the Kuwait Stock Exchange. The study aims to investigate three categories of voluntary disclosure: overall, conventional and Islamic...

Dubai’s Electronic Transactions Law (“ETL”) is designed to stimulate E‐commerce in the emirate by improving the authenticity and integrity of electronic transactions. The ETL recognizes the legal validity of electronic documents and electronic signatures as acceptable substitutes for...

Purpose The purpose of this paper is to explore the specific meanings underlying the general antecedents of organisational innovativeness (OI) in one specific public sector context, to fill empirically the categories employed in prior quantitative research and to understand better some of the...

Purpose – The purpose of this paper is to explore the supply of and perceived demand for statisticians in the United Arab Emirates (UAE) over the past decade. Design/methodology/approach – An exploratory study is conducted to examine the institutional and individual supply of statisticians...