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This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform.

Panel data regression analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables comprise board of directors and audit committee characteristics, including size, the number of meetings and the numbers of independent and outside board and expert committee members. Firm size, subsidiary status and cash flow serve as control variables.

Mixed results with respect to the characteristics of the board of directors. Board size and independent and outsider board members positively relate only to Tobin’s Q and insiders only to debt to equity. For audit committee characteristics, committee size, independence and expertise positively relate to the return on equity and committee size and expertise only to Tobin’s Q. Of the five performance measures considered, board and audit committee characteristics together best determine Tobin’s Q.

Data from a single country limits generalisability and control variables necessarily limited in a developing market context. Need for qualitative insights into corporate governance reform as a complement to conventional quantitative analysis. In combining accounting and market information, Tobin’s Q appears best able to recognise the performance benefits of good corporate governance in terms of internal organisational change.

The recent corporate governance code and guidelines reforms exert a mixed impact on firm performance, with audit committees, not boards, of most influence. But recent reforms implied most change to boards of directors. One suggestion is that non-market reform may have been unneeded given existing market pressure on listed firms and firms anticipating regulatory change.

Kuwait’s corporate governance reforms codified corporate governance practices already in place among many of its firms in pursuit of organisational legitimacy, and while invoking substantial change to audit committees, involved minor change to firm performance, at least in the short term. Some firms may also have delisted in expectation of stronger corporate governance requirements. Regardless, these direct and indirect processes both improved the overall quality of listed firm corporate governance and performance in Kuwait.

Seminal analysis of corporate governance reforms in Kuwait, which have rapidly progressed from no corporate governance code and guidelines to an initially voluntary and then compulsory regime. Only known analysis to incorporate both board of directors and audit committee characteristics. Reveals studies of the corporate governance–firm performance relationship may face difficulty in model specification, and empirical significance, given the complexity of corporate governance codes and guidelines, leads in changing firm behaviour and self-selection of firms into and out of regulated markets.

The study aimed at identifying the degree of professional competence of faculty members from the students’ perspective at Kuwait and Palestine Technical University Kadoorie, and identifying the effect of the variables of gender and academic year.

The researchers developed a 24-item questionnaire and administered it to 115 students each from Kuwait (male: 57, female: 58) and Palestine Technical University Kadoorie (male: 21, female: 94). The study used a descriptive approach to analyze the collected data.

According to the students' perspective, the average professional competence of faculty members at Kuwait University is 2.74 for the teaching competencies, 2.29 for the technology competencies, 2.65 for the evaluation competencies and 2.71 for the human competencies. Similarly, at Palestine Technical University Kadoorie, the mean of the professional competencies of faculty members from the students' perspective is 2.31 for the teaching competencies, 1.96 for the technology competencies, 2.24 for the evaluation competencies and 2.34 for the human competencies. There were significant differences in the degree of professional competence at Kuwait and Palestine Technical University Kadoorie due to the gender of all domains in favor of females. There were significant differences in the degree of professional competence in Kuwait due to the academic year of the technology domain between the first year and second year, in favor of the second year. There were significant differences due to the variable of the academic year of the human domain between the first year and the third year, in favor of the third year. There were significant differences in the degree of professional competence at Palestine Technical University Kadoorie due to the academic year of the technology domain (second, third, fourth year and more) and second year, in favor of (the second year). There were significant differences due to the academic year of the human domain between the first and second year, in favor of second year.

The authors hope that their findings will inspire further research in this area and help universities to better support their faculty members and improve student outcomes.

This study evaluates the architectural status of circular prototype mosques in Kuwait. The argument is that the once dominant and powerful image of mosques is now merely a repetitive reproduction through the prototype scheme. The study focuses on the circular prototype design, which has been constructed in many of Kuwait's recent residential areas. It evaluates qualitatively the worshipers' experiences of these mosques.

The research methodology is qualitative. The main question is how well the circular prototype mosques are received by worshipers and local communities. Various research methods were used, including walk-through survey and group interview with worshipers and semi-structured interview with key informants in Public Authority for Housing Welfare and Ministry of Awqaf and Islamic Affairs. Purposive sampling was chosen to select for key informants. Time-location sampling was selected for worshipers' group interview.

Circular prototype presents several weaknesses. The community did not receive the circular design well as it deviates from the traditional and modern rectangular mosque design prevalent in Kuwait. This research highlights the importance of considering traditional design principles, community preferences and functional requirements while designing a mosque. It also emphasizes the need for an extensive evaluation of prototype designs to identify potential weaknesses before proceeding with the final design.

It is recommended that future mosque design projects in Kuwait consider traditional design principles; community preferences; and financial, functional and sustainability requirements. In addition, the findings of this study can be used to inform future mosque design projects in Kuwait and to ensure that they are functional, cost-effective and well received by the community.

This research provides an informative and comprehensive analysis of Kuwait's prototype mosque designs from the 1950s to the present day. It focuses on the current circular prototype, critically examining its advantages and disadvantages. This research is the first to evaluate the history and design improvements over the years. As such, this research offers invaluable information to those interested in Kuwait's religious architecture and cultural history.

This study aims to identify and describe possible innovations available to the takaful industry in Indonesia by considering demographic characteristics and geographical conditions. Indonesia has a predominantly Muslim population, and thus, presents good potential for the takaful market.

This study uses a qualitative, descriptive, literature-based method to discuss innovation strategies in the takaful industry. This method is appropriate for reviewing particular conditions and phenomena by analysing information and data drawn from existing literature.

Market, product and process innovations are chosen as the strategies appropriate to expanding the takaful market in Indonesia. Strategies are described, which could be used to implement these innovations by influencing the community to participate in takaful, and thus, to expand the takaful market.

The innovation strategies described are adapted to the demographic characteristics of Indonesia and so cannot necessarily be generalised to other countries with different environments.

By considering customer demographic and geographical conditions, the takaful industry should choose the types of innovation that will suit the community characteristics and environmental conditions of Indonesia.

The study specifically discusses innovation strategies in the takaful industry by describing the socio-economic conditions of Indonesian society. Takaful companies in Indonesia can use the results to determine the types of innovation they pursue based on the customer demographic and geographical conditions faced.

This article aims to study the determinants of e-learning acceptability by university students based on their experiences with distance learning during the coronavirus disease 2019 (COVID-19) pandemic.

A questionnaire was used to collect data from 448 students enrolled in a Moroccan business school's fourth and fifth years. The technology acceptance model (TAM) was the primary framework used for this analysis, into which variables from the expectation confirmation model were injected, namely facilitating conditions, social influence, expectation confirmation and satisfaction. The proposed conceptual model was tested and evaluated using the partial least squares structural equation modeling (PLS-SEM) technique. Then the authors have offered an in-depth analysis by employing the importance-performance map analysis (IPMA) approach.

The investigation suggested that the proposed measurement scale effectively assesses the factors impacting students' decision to continue using e-learning in the future. This study’s results show that e-learning acceptance depends significantly on the students' satisfaction, perceived ease of use (PEU) and perceived usefulness (PU). In contrast, the facilitating conditions are not a valid measurement scale to determine students' attitudes toward e-learning.

This is one of the first studies in the Moroccan context to evaluate e-learning acceptability by management students after COVID-19 using a unique research model.

The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key audit committee attributes, namely audit committee independence, audit committee expertise, audit committee size, audit committee meeting along with big four impact on firm performance. The authors hope to gain a better understanding of the function of audit committees in enhancing firm performance and to uncover potential discrepancies in prior findings due to varying economic levels or performance metrics.

This study uses the Hunter–Schmidt method to conduct a meta-analysis of 39 previous studies published between 2012 and 2022 to investigate the relationship between audit committee characteristics and firm performance.

The results indicate that audit committee independence, expertise, size and affiliation with the big four have a significant and positive effect on firm performance, while audit committee meetings have a non-significant effect. Furthermore, findings suggest that companies should carefully consider the contextual factors that may impact the effectiveness of their corporate governance structures, such as economic level, when designing and implementing governance mechanisms.

This study is significant as it is the first to combine and analyze previous research on this topic and highlights the importance of certain audit committee characteristics in enhancing financial reporting quality and corporate governance.

The purpose of this paper is to address issues relating to the United Nations Millennium Development Goals (UNMDG) in the Middle East, analysing socio‐cultural issues having direct relevance to the region's progress toward “Promote Gender Equality and Empower Women”.

The authors employ meta‐analyses with data from the United Nations, the Arab Human Development Report, and various sources of measurement of national means for Hofstede's five‐dimensional model of cultural value.

The authors find that the percentage of women in employment, excluding the agricultural sector, in their sample of Middle East countries has declined since 2000, while in the samples of other Muslim‐majority and all other countries the percentage employed has increased.

The limitations of the authors' research are that complete sets of data for women in employment are not available for all years for all countries in their samples.

Implications for practice for governments and businesses in Middle East countries are that women are a valuable economic resource which is being excluded from contribution and for the past decade the change in the Middle East has been in a negative direction.

The economic contributions and rights of women in the Middle East lag behind most of the developed and developing nations, including other Muslim‐majority nations.

This study provides empirical evidence from publicly available data concerning the employment status of women in Middle Eastern nations. The authors found no similar empirical studies in the literature. The study is of value to planners and policy‐makers in business, government, and non‐governmental organisations.

The purpose of this paper is to investigate the effects of women on board moderated by firms’ competitive advantage on firms’ environmental, social and governance (ESG) disclosures.

The sample consists of 332 firm-year observations from the year 2012 to 2017 of 65 firms listed in Bursa Malaysia. To improve the robustness of this analysis, the authors adopt clustering techniques in the regression analysis. Sensitivity analysis is also conducted using two-stage least square regression and robust standard errors for panel regression with a cross-sectional dependence approach.

The findings of this research indicate that women on board encourage ESG and environmental disclosures. Nonetheless, in competitively advantaged firms, the authors find that the interaction between WOMENPER and COMADVANTAGE is negatively influencing ESG scores. However, no evidence is found to indicate that women on board in a competitively advantaged firm have an effect on the environmental scores of a firm.

The findings urge regulators to ensure the appointment of qualified and competent women on board, particularly in competitively advantage firms.

Though firms with more women on board are associated with better ESG disclosures and environmental disclosures, the author’s additional analysis found that this is less pronounced in competitively advantage firms. Since a number of the competitive firms are owned by family firms as well as government-linked firms, the appointment of women should not be based on directors’ affiliation, network and family relationships.

To the best of authors’ knowledge, this is one of the few studies which seek to investigate women’s appointment in competitive advantage firms.

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

The purpose of this paper is to examine the obstacles to women’s advancement in Saudi Arabia. The paper addresses the question “what are women’s experiences of becoming leaders and what influences their leadership practice?” It does this by drawing on gender and Middle Eastern literature, as well as empirical evidence of the perceptions, experience and challenges of women in Saudi.

The study contributes a consideration of the academic literature, supported by empirical findings from 25 interviews with professional women in Saudi Arabia. The data identify the perceptions, experiences and challenges of professional women in Saudi. It concludes by outlining the practical need for the review and promotion of policies to eradicate inequalities in the workplace.

The data show that the challenges faced by professional women in Saudi Arabia are social, religious, cultural and organizational. The findings reveal that women’s relationship to self, others, place and work are key influencers in how they perceive and experience leadership. The findings also indicate the need for a review and promotion of policies to eradicate inequalities which prevent women from becoming leaders.

The research limitations are that it focuses on a small number of professional women in Saudi Arabia (n = 25). However, Saudi Arabia is a country where research access is difficult; therefore, this research has significant implications for beginning to understand women and their experience of leadership in Saudi. It also addresses a gap in the scant research which does exist in this area.

The study highlights that unless significant barriers are removed, women will not progress to higher leadership positions in organizations. The future role of women as leaders in Saudi Arabia will require society, organizations and women themselves to change the traditional role-expectations of women. The paper considers what can be done to create a more levelled platform for women to operate in organizations at senior levels.

The findings and recommendations will prove useful in raising awareness among policymakers and practitioners regarding the experiences and the obstacles faced by women in Saudi Arabia because of the social, religious and culture context in which they live.

This study contributes to enriching the gender and leadership literature in a country that has been poorly addressed so far. Its originality lies in the context of Saudi Arabia. The research is significant in that, in examining women’s perceptions of the challenges and opportunities of leadership in the workplace, it provides an understanding of women’s experience of leadership in Saudi that has not previously been considered in the literature on women in the Middle East. This study therefore contributes to understanding the how and why of leadership by listening to the ways in which women learn and practise leadership.