Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible

This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices

The relationship between total quality management implementation and leadership in the Saudi higher education: a review and conceptual framework

The purpose of this paper is to investigate the implementation of total quality management (TQM) at the Saudi Arabian universities and the best leadership practice in order to improve quality and ranking of Saudi Arabian universities. Total quality management is one of the effective tools to minimize the cost and to improve the outcomes; many universities and colleges around the world have applied TQM as a tool to enhance the quality of higher education, Due to the increase of recent competition in different sectors including the higher education (HE) (e.g., expansion of new universities and research centres in Saudi Arabia, Qatar and Bahrain), many Middle Eastern universities are trying their best to increase their efficiency and effectiveness in higher education by adopting TQM principles. Data will be collected from two major universities with regards to staff and students, primarily through semi-structured interviews, will be supplemented by observations and document analysis

The effective implementation of total quality management and leadership in Saudi universities: A review and framework to enhancing HE strategy

The purpose of this paper is to investigate the implementation of Total Quality Management (TQM) and the best relevant leadership practice in order to improve quality and ranking of Saudi Arabian universities. Many universities and colleges around the world have applied TQM as a tool to enhance the quality of higher education. Due to the increase of recent competition in higher education industry (HE) (e.g., expansion of new universities and research centres in Saudi Arabia, Qatar and Bahrain), many Middle Eastern universities are trying their best to increase their efficiency and effectiveness in H.E.by adopting TQM principles. Data were collected from four major universities with regards to the ranking and establishment age, primarily through semi-structured interviews, which was supplemented by observations and document analysis. A framework is developed to mitigate and to address the adoption of both TQM and leadership in Saudi Arabian universities

Statutory auditor's role in corporate social and environmental reporting

The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, 1999; Owen and Humphrey, 2000; Sikka et. al, 1998; Smith et. al, 2011; Perego and Kolk, 2012). Throughout the past few decades, previous investigatory studies have provided a critical assessment of the evolution of social audit practices (for example, Gray, 2000; 2007; O’Dwyer and Owen, 2005; 2007; Bebbington and Thomson, 2007; Manetti and Toccafondi, 2012; Bepari and Mollik, 2016; Canning et. al, 2019). However, these studies offered little evidence on issues related to the impact of social audit services on the professional independence and ethic of auditors, and the role of religious and cultural values in shaping the nature of the social audit engagements. Furthermore, there is also a paucity in the prior literature in investigating critical issues, such as the lack of consistency in social and environmental audit practices. Moreover, the influence of socio-environmental factors on the views of stakeholders on social auditing remains largely unaddressed in the mainstream literature. Most studies in the relevant literature examined the social and environmental audit phenomenon from a Western perspective, leaving several open-ended questions and unresearched issues about the social audit practices in non-Western contexts. The present research aims to fill the gap in the literature by highlighting sustainability audits in the emerging economies from an Islamic angle, taking Saudi Arabia as a model. In doing so, the study sought to scrutinise the social audit phenomenon and elicit viewpoints from audit providers and relevant stakeholders, embracing the interpretivist methodology to help in gaining insights from this exploratory examination. Particularly, the study selected a triangulation of mixed methods to collect data through content analysis of audit reports, and semi-structured interviews with statutory auditors and individual stakeholders. Finally, the empirical findings were analysed and interpreted with the consideration of the three theoretical constructs (audit, legitimacy, and stakeholder theories). The interviewed auditors claimed that social and environmental audit services would benefit the audit firms, the companies, and the Saudi Arabian society. However, some interviewees expressed concerns about various risks associated with the ways social and environmental audits are currently exercised. Although the audit of corporate social responsibility reports helps to identify risks in corporate governance systems, it may jeopardise the impartiality and ethics of audit providers. Consequently, the social and environmental audit engagements may pose a reputational risk to the audit firm. Similarly, statutory auditors expressed opposing views about engaging stakeholders in the social and environmental audit processes. While some interviewees admitted that the audit of stakeholder engagements in client companies' social responsibility processes is a daunting, costly and valueless task for Saudi Arabian audit firms, others supported that audit procedure as an accountability and transparency enabler. Nevertheless, there are several problematic issues associated with stakeholder engagement reporting audits. Obstacles to the auditing of stakeholder engagement include, among others, dealing with unreliable evidence, engaging the irrelevant stakeholders, and the inability to assess the stakeholder materiality and relevance. Also, the statutory auditors offered a collective opinion that regarded the accurate representation of stakeholders' views on companies' social performance as a quite challenging and unattainable goal within the Saudi cultural boundaries. On the other hand, the interviewees from stakeholder groups gave a general satisfactory impression of the growing, albeit slowly, social audit performance. The participated stakeholders recognised and appreciated the importance of the voluntary contribution of statutory auditors to the Saudi Arabian business environment through their independent verification of corporate social and environmental responsibility activities and statements. Whereas findings from the content analysis of sixty audit reports revealed a high tendency of statutory auditors to integrate the outcome of social and environmental audit processes with that of the traditional financial auditing within single audit statements. The observation showed also an overwhelming reliance on accountancy-based approaches of generally accepted financial auditing standards in Saudi Arabia, ISA, or the ISAE 3000 in the audits of corporate social and environmental reports. Stakeholder engagements in the social audits were noticed in only one audit report, which illustrated a limited range of assurance on a company-stakeholder dialogue. Although the audit of corporate social and sustainability reports is not mandated in Saudi Arabia, the statutory auditors' voluntary role in ensuring the validity of corporate social responsibility statements is seen as an acceptable act whereby auditors can boost their social legitimacy. From an Islamic perspective, the notion of corporate social and environmental responsibility is strongly encouraged for Islamically permitted or Halal purposes (Dusuki, 2008; Elasrag, 2015). Hence, the provision of sustainability audit services to improve the quality of corporate social reporting and discharge organisational accountability can be viewed as an Islamic permitted act. Overall, social audit exercises in Saudi Arabia are still at an early stage and necessitate substantial improvements

An Analysis Case Study: Experiences of the Faculty Members during the Program Accreditation Process in Saudi Arabian Higher Education

Abstract The purpose of this dissertation was to understand the experiences of the faculty members during the accreditation process, and the outcomes they have seen in the Early Childhood program at the College of Education at Princess Nourah University (PNU). The research questions developed for achieving the aim of the study were: What are the experiences of faculty members during the program accreditation process, and what outcomes do they see in Saudi Arabian higher education? The methodology of this study was a qualitative case study, which highlighted the faculty experiences and outcomes of accreditation. The Early Childhood program in PNU was selected for this study, because of its accessibility, and its current state in the accreditation process—having just initiated the process itself. The participants who were interviewed included 12 female faculty members who had an active involvement in the accreditation process in this program at PNU. Data collection in this study consisted of using various methods, namely including document analysis, observation, and semi-structured interviews. Proper comprehension of the impact of the accreditation processes in Saudi universities demands a combination of theories based mainly on institutional isomorphism and institutional entrepreneurship theories. The findings of this study describe the issues and challenges in adopting the accreditation process in the faculties and their impacts on quality learning. Therefore, these findings infer that faculty members should be consulted and trained before any of these accreditation processes are implemented. However, by adopting accreditation, and enrolling more higher education institutions in accreditation processes, Saudi Arabia can curb many of the criticisms it currently faces with regards to its academic standards and quality of education

Information Security Risk Management (ISRM) Model for Saudi Arabian Organisations

This research aimed to investigate the factors influencing information security risk management (ISRM) and develop an ISRM model for large Saudi Arabian organisations. The study employed an exploratory research method following a top-down design approach. The research was conducted in two sequential phases: an interview and a focus group discussion. The research identified 14 factors grouped into the people, process, and technology that influence ISRM in large Saudi Arabian organisations. The proposed model can successfully guide large Saudi Arabian organisations to implement ISRM standards more effectively

Accreditation Perceptions and Involvement in Saudi Arabian Schools of Nursing

“Accreditation is a voluntary program in which trained external peer reviewers evaluate an academic institution and compares it with pre-established performance standards” (Alkhenizan & Shaw, 2012, p. 407). Those standards need to be applied by the faculty and administrators working at institutions of higher education. To understand, evaluate, and improve the quality of higher education, it is crucial to explore and examine how those implementing accreditation perceive the process of accreditation and whether it has any association with their motivation and involvement. This quantitative descriptive correlational study used a survey method to examine whether there is a relationship between perceptions about the academic accreditation process and its purpose, with motivation and level of involvement among faculty and administrators responsible for introducing accreditation into nursing schools in Saudi Arabia. Since the Kingdom of Saudi Arabia (KSA) is new to the concept of applying national accreditation standards, the study provided unknown information about perceptions and motivation associated with accreditation in KSA universities and colleges. Further, the data gained from this study suggested a statistically significant difference between the faculty and administrators’ perception of process, perception of purpose, and level of education. There was a statistically significant difference in the level of involvement based on age category, type of institution, years in teaching and level of education. In contrast, there was no statistical significance in the participant’s motivation. The findings of this research study contributes to the lack of data regarding the schools of nursing faculty and administrators’ perceptions, motivation and involvement level in the academic accreditation process and what could significantly change educational perception and practices in KSA nursing education

Measures of Satisfaction from the Implementation of Quality Standards in Higher Education Institutions of Saudi Arabia

Background: The purpose of this papers was investigate into the satisfaction from implementation of quality standards in higher education institutions of Saudi Arabia. Quality is the key factor in achieving accreditation. Researchers believe that implementation of quality standards is closely related with the satisfaction of the students and thus quality standards in higher education institutions indirectly plays a pivotal role to improve the outcomes of the universities. Method: Hermeneutics, discourse and heuristic were employed for data analysis with the help computer based qualitative package ATLAS.ti. Findings: The findings shows that there was a satisfaction about the implementing of quality standards in higher education of Saudi Arabia in the large universities, however, on the other hand, the also identified that findings the main reasons of dissatisfaction with implementation of quality standards in some small universities. Conclusion: The study concludes that implementation of quality standards is yet to be dome due to slow pace and they are just in papers and yet until now they have not been put into effect in reality. Keywords: Quality Standards, Quality Assurance, Quality Implementation, Students Satisfaction, Higher Education Institutions (HEIs), Saudi Arabia. DOI: 10.7176/DCS/9-9-03 Publication date:September 30th 201

Forensic Accounting Impact on Fraud Detection in Saudi Arabia

The primary subject matter of this research is to examines the effect of forensic accounting on fraud detection in Saudi Arabia. The aim of this study is to determine the relationship between fraud detection and forensic accounting in the context of a developing country, Saudi Arabia. Descriptive Statistics are used to present quantitative descriptions in a manageable form. The collected data were analyzed with descriptive statistics using ordinary least square (OLS) regression and Chi-square. The study reveals that the application of forensic accounting services on firms affects the level of fraudulent activities. This paper findings conclude that forensic accounting services provide Saudi Arabian companies with the necessary tools to deter fraudulent activities but does not curb fraudulent activities. Keywords: Forensic Accounting; Financial Fraud, Anti-fraud detection; falsification of accounts; and Saudi Arabia. DOI: 10.7176/RJFA/13-20-02 Publication date:October 31st 202