Purpose – The purpose of this paper is to explore the construction of the meanings of auditor independence (AI) in an oil‐rich autocratic state with an ideology straddling liberal market capitalism and Shari'ah (Islamic teachings). Design/methodology/approach – The concept of AI was...

Purpose – The paper aims to gain a detailed understanding of the current health library/information environment in Saudi Arabia, to identify problems, issues, and areas for improvement, to make recommendations for improvement, and to instantiate these in models and prototypes....

Purpose Prior research has found that consumers’ purchasing behavior varies amongst consumers of different cultures. The purpose of this paper is to examine the behavior of consumers of luxury products by investigating the relationships between their collective-oriented values (pertaining to...

Purpose – The purpose of this paper is to analyze the income structure of Islamic banks in the Gulf Cooperation Council (GCC) countries and to explore the effect of the diversification of banks' earning on risks that may harm these latter. Design/methodology/approach – Using data from...

Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships....

Purpose The purpose of this paper is to understand the characteristics of the current asset management (AM) practices across the Saudi public sector (SPS). Design/methodology/approach The study uses a mixture of inductive and deductive logic, including, at the outset, developing a framework tool...

Purpose – To examine issues related to the development of the internet and e‐commerce (EC) in the Kingdom of Saudi Arabia. Design/methodology/approach – Two surveys were sent out following a pilot project to gather data on the validity and reliability of the questionnaires. The first...

Purpose – The purpose of this paper is to discuss a GIS application created for health care planning at Jeddah city, Saudi Arabia. The application covers important health care facilities planning issues including defining accessibility to health care facilities, identifying and classifying the...

Purpose – The purpose of this paper is to identify project management issues in a specific construction project in Saudi Arabia, highlighting its unique context. Design/methodology/approach – In the tradition of phenomenological research, a framework based deductive research approach is...

Purpose The purpose of this paper is to examine managerial efficiency of the whole population of petrochemical firms in the Kingdom of Saudi Arabia (KSA). It also identifies the root causes of inefficiencies and proposes measures to overcome these. Design/methodology/approach The paper uses the...