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This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

Culture and economic settings are often perceived as key influential elements in formulating the entrepreneurial ecosystem, either on the organizations level or the entire social system. In their different forms, culture and economic conditions have always been critical drivers for innovation and entrepreneurship. Understanding the community's cultural traits and economic status helps entrepreneurs map their entrepreneurial objectives and define enablers and deterrents. This chapter investigated the cultural and economic environment within the Gulf Council Countries (GCC), mapped their Corporate Social Responsibility (CSR) practices and entrepreneurial performance. It was evident that some cultural traits, such as tribalism, could play an adverse role in supporting entrepreneurship. However, the economic system, which mainly relies on oil and gas production, could be the best enabler for entrepreneurship, which has a unique nature in the GCC and receives high government reinforcement through massive capital surpluses generated from the oil revenue. The latest statistics ranking the global entrepreneurship performance indicated that the GCC lay in the middle area among other countries worldwide. Qatar came on the top of the GCC with a global rank of 22, while Saudi Arabia came last, at position 45 globally. The government legislative and economic support for entrepreneurship activities contributes to preparing a proper authoritative climate that promotes entrepreneurship and could be a golden opportunity for entrepreneurs in the GCC.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

The present study aims to investigate the impact of corporate governance proxies by ownership structure and firm-specific characteristics, i.e. firm size, leverage, growth opportunities, previous year dividend, firm risk, profitability, and liquidity on dividend behavior of the Pakistan Stock Exchange (PSX) listed firms.

Final sample of the study consists of 140 PSX-listed firms. The study covers a period of six years, starting from 2015 to 2020. Dividend payout dummy, dividend payout ratio, and dividend yield were used to assess the dividend behavior of the sample firms. The appropriate regression procedures (logistic, probit, ordinary least square (OLS), and fixed effect regression) are used to test the study hypothesis. To check the robustness of the result, a system GMM estimation technique is also used in the present study.

The study reveals that institutional ownership, foreign ownership, and individual ownership have a significant positive whereas managerial ownership has a significant negative impact on the dividend decision of sample firms. Among firm-specific characteristics, it was found that liquidity, profitability, and the previous year's dividend were significantly positive, while growth opportunities were significantly inversely associated with dividend payout decisions of PSX-listed firms.

This study sheds light on the relationship between dividend policy, ownership structure, and firm-specific factors in the context of an emerging market like Pakistan. The study's findings have important implications for managers, minority shareholders, lawmakers, and investors looking for guidance on the dividend policy of publicly-traded non-financial firms.

The literature lacks studies that together analyze the ownership characteristics and firm-specific variables on dividend decisions, particularly in the context of developing economies. The current study aims to fill this gap.

The purpose of this research study is to extract and identify named entities from Hadith literature. Named entity recognition (NER) refers to the identification of the named entities in a computer readable text having an annotation of categorization tags for information extraction. NER is an active research area in information management and information retrieval systems. NER serves as a baseline for machines to understand the context of a given content and helps in knowledge extraction. Although NER is considered as a solved task in major languages such as English, in languages such as Urdu, NER is still a challenging task. Moreover, NER depends on the language and domain of study; thus, it is gaining the attention of researchers in different domains.

This paper proposes a knowledge extraction framework using finite-state transducers (FSTs) – KEFST – to extract the named entities. KEFST consists of five steps: content extraction, tokenization, part of speech tagging, multi-word detection and NER. An extensive empirical analysis using the data corpus of Urdu translation of Sahih Al-Bukhari, a widely known hadith book, reveals that the proposed method effectively recognizes the entities to obtain better results.

The significant performance in terms of f-measure, precision and recall validates that the proposed model outperforms the existing methods for NER in the relevant literature.

This research is novel in this regard that no previous work is proposed in the Urdu language to extract named entities using FSTs and no previous work is proposed for Urdu hadith data NER.