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This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior influences investor reactions in United Arab Emirates (UAE) project-based organizations (PBOs).

The primary data collection was furnished via online questionnaires, and 310 completed questionnaires were analyzed using structural equation modelling (SEM), moderation analysis, multiple regression simulations and path analysis.

The study shows that four out of the five CFAD dimensions observed – investors’ relations (IR), board and management structure, transparency disclosure and other disclosure channels – have a direct influence on investor's reactions to bad financial news, with the exception of “external auditing and audit service”. In addition, investor herding has a moderation impact on the relationship between CFAD and IRBFN.

There is a possibility that the broad view of the results may be limited by the size of the research sample. The paper's findings should therefore be authenticated at an intercontinental level with the same conceptual framework in other nations.

The purpose of modeling stakeholders' decision-making process is to improve their decisions and to control their reactions that may negatively affect PBOs in the UAE.

This research contributes to planned behavior theory and agency theory in the UAE context, both of which are empirically tested.

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

The purpose of this paper is to present results from an empirical study at the a Telecommunication company in Jordan on the impact of electronic-human resource management (e-HRM) use on human resource management (HRM) effectiveness. Moreover, by applying the unified theory of acceptance and use of technology, the study seeks to examine the mediating effect of the intention to use e-HRM on the relationship between e-HRM determinants (i.e. performance expectancy, effort expectancy, and social influence) and e-HRM use. This study adds a major contribution to the e-HRM literature by empirically examining the effect of e-HRM use on HRM effectiveness at both the policy and practice levels.

Data were collected from employees working in Telecommunication company in Jordan about their perception towards the use of the e-HRM system and HRM effectiveness of policies and practices.

The findings provide support for the positive contribution of the use of e-HRM on HRM effectiveness at both the policy and practice levels. It also confirms mediating effects of user intention on the link between e-HRM determinants (both performance expectancy and social influence) and e-HRM use.

This study emphasises the relevance of e-HRM in increasing HRM effectiveness. limitations of the study include cross-sectional data and the difficulty to form generalisation from the research restricted to a single company.

This study represent a first attempt to examines the impact of e-HRM use on HRM effectiveness at both levels: policy and practice. It also reveals that relationship between e-HRM determinants and e-HRM use is mediated with e-HRM user intention.

The purpose of this paper is to examine electronic-HRM (e-HRM) as a contingency factor moderating the relationship between high-performance work practices (HPWP) and organisational performance. It also explores the hypothesised relationship within the Middle Eastern context.

An empirical study was conducted on Jordanian firms operating in both financial and manufacturing sectors. The final research sample consisted of 118 questionnaires. The data were analysed using partial least squares through Smart PLS.

The findings show support for the hypothesised relationship. In particular, this study shows that both HPWP and e-HRM have a significant positive influence on organisational performance. The results also revealed that e-HRM moderates the HPWP-performance link.

Overall, these findings support previous claims that the adoption of HPWP contributes to organisational success. In particular, firms operating in the Middle Eastern region could improve their performance by implementing HPWP. It also confirms the vital role of e-HRM on improving the positive influence of HPWP on organisational performance. Thus, managers may consider investing in e-HRM system in order to enforce the contribution of HPWP to the effectiveness of their firms.

This study represents a first attempt to measure e-HRM as a possible moderating variable in the HPWP and organisational performance link. Such moderation would be a contribution to the strategic HRM field as very recent research calls for studies that examine new intermediary variables in an attempt to unlock the “black box” in the HPWP and performance link.

The influx of expatriates to the Gulf Cooperation Council (GCC) countries has led to labor imbalance inducing these countries to initiate workforce nationalization policies. However, despite the policies' emphasis on increasing the presence of nationals in all sectors, employing nationals in the private sector is still a critical challenge for policymakers. This paper explores local job seekers' and employees' perceptions of employment choices in the private and public sectors.

Adopting a qualitative approach, data were collected through in-depth interviews with 28 local job seekers, either not currently employed or employed but seeking another job.

The data revealed a contextualized understanding of positive and negative connotations pertaining to employment in the private and public sectors in Qatar.

Understanding nationals' negative preconceived notions against working in the private sector and the perceived benefits of public sector employment lays the groundwork for developing measures to help policymakers to create labor market-oriented policies that stimulate mobility between the public and private sectors.

This study contributes to the workforce nationalization literature in the GCC countries by examining local job seekers' perceptions associated with employment in the private sector and the public sector. A closer examination of why nationals are hesitant to enter the private sector can propel the pendulum towards higher success rates of workforce nationalization.

The Arabian Gulf Chapter of the Special Libraries Association (AGC/SLA) was founded in 1992 with the objectives of communicating, disseminating and using information effectively in the area which covers Bahrain, Dubai, Kuwait, Oman, Saudi Arabia and the United Arab Emirates. AGC/SLA provides one of the main channels of communication for professional librarians and information scientists in the area and membership comprises staff working in academic, medical, school, governmental and industrial libraries, as well as ‘recreational librarians’ who serve the large, and predominantly ‘ex‐pat’ community, of Aramco in Saudi Arabia, many of whom are working in the oil industry.