... the inconsistencies and exaggerations created concerns about transparency and greenwashing risk. This study aims to assess the quality of ESG reporting among Islamic Banks (IBs) and Conventional Banks (CBs) in the United Arab Emirates ( UAE ) during the period 2021–2024. Design/methodology/approach The study...

...Myriam Aloulou; Rima Grati; Anas Ali Al-Qudah; Manaf Al-Okaily Purpose The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the development of FinTech due to the rise of financial technology. FinTech...

... Covid-19 pandemic Risk disclosure Performance disclosure UAE Listed firms Financial reporting serves to satisfy the informational needs of its different users to help them to make investment decisions. The Covid-19 pandemic did considerably affect the normal operation of many firms across...

... to more risky earnings management methods. Design/methodology/approach The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study...

...Rihab Grassa; Hichem Khlif; Imen Khelil Purpose This paper aims to examine the development of Islamic accounting education and discuss the main challenges facing this specific type of accounting education in the United Arab Emirates (UAE). Design/methodology/approach The paper uses...

... to the accounting and assurance profession. This paper aims to analyze the perceptions of accountants and auditors toward the implementation of blockchain technology in the UAE after the government decided to transform 50% of government transactions into the blockchain platform by 2021. Design/methodology...