In response to the call for interdisciplinary research on the potential effects of the coronavirus pandemic [1] , this article presents a novel data set on individuals’ COVID-19 vaccine preferences in the United Arab Emirates (UAE). The menu of our stated preference survey questionnaire is framed based on the World Health Organization's (WHO) SAGE working group on immunization developed matrix of vaccine determinants [2] , which was itself informed by a systematic review of peer reviewed and grey literature, and by the expertise of the working group. Our survey was designed in a bilingual (Arabic and English) format, using Google Forms platform and delivered to respondents aged 18 years and older using the snowball sampling method between July 4th and August 4th 2020, gathering a total of 1109 responses. Study participants were recruited across all seven emirates of the UAE (see figure 1). As presented in the conceptual framework (see figure 2), the data set comprises (i) respondents socio-economic and demographic information, (ii) respondents willingness to spend time, and money to get the Covid-19 vaccine, and (iii) the vaccine determinants identified by the WHO's SAGE working group on immunization.

Purpose This paper aims to highlight the relationship between the attributes of external auditor companies and voluntary corporate social responsibility (CSR) disclosures of audited firms using a sample of Abu Dhabi Securities Exchange (ADX)-listed companies. Design/methodology/approach Based on a sample of 410 firm-year observations for the period 2010–2016, this study first computes an eight-item CSR disclosure index, then ran a multivariate regression analysis between CSR disclosure scores and external auditor attributes, along with client firm characteristics and additional control variables. Finally, this paper performs various additional robustness checks. Findings The results reveal that external auditor attributes have a significant impact on shaping the CSR disclosures of ADX-listed firms. Overall, auditor age, size, industry specialisation and portfolio diversification positively affect the level of customers’ CSR disclosures. By contrast, the magnitude of audit fees and auditor experience in the UAE has no impact on the CSR disclosures of ADX-listed firms. This study controls for client firm size, financial leverage, ownership concentration and the proportion of independent directors on companies’ board of directors. The results remain robust to additional sensitivity checks such as audit company CSR practices, extreme quartiles of CSR disclosures and the panel data estimation method. Research limitations/implications The research exhibits some limitations. First, this paper uses a simple index to measure CSR disclosures based on previous empirical studies, especially those related to emergent markets, which are not free from bias due to the lack of voluntary disclosure transparency for some companies listed on ADX. Second, although this study uses a seven-year observation period, the total number of observations remains limited due to ADX size. Third, other context-specific disclosures should be included such as cultural and governance variables (royal families ownership). Practical implications The study highlights the role of external attributes that can affect companies’ CSR disclosure policy, rather than firm-specific factors. The study also reshapes the concept of auditor quality beyond the dichotomy (“Big Four”/non-Big Four) used in the current literature. Originality/value The research adds to the current literature on CSR by revealing the impact of external auditor attributes on client firm CSR disclosure policy in an emerging market, the ADX.

This paper highlights the impact of financial inclusion on individuals' borrowing and saving decisions in the United States and the United Arab Emirates. It does so, using data from the 2014 Global Financial Inclusion database, and an empirical strategy consisting of first testing the significance of the joint bivariate model over its binary conterparts using the Lagrange multiplier test, followed by a contrast between the fully-parametric and semi-parametric specifications of the saving and borrowing equations. Based on model performance measures, the semi-parametric bivariate probit specification is identified as a better framework for describing the two processes of saving and borrowing, with a correlation coefficient of 12.3%. Although no significant difference exists between UAE and US residents in borrowing behavior, we find that US residents are 31.4% more likely to save than their UAE counterparts. In addition, and in line with the Permanent Income Hypothesis, the results reveal the absence of an income based saving or borrowing gradient in the two countries. Conversely, we found the prevalence of a gender based saving (12.4%) and borrowing (13.8%) inequality in favor of the male gender. Furthermore, access to a bank account and a debit card, companies policy of direct wage and salary transfer, and government transfer programs with direct deposit options are all financial inclusion strategies that are found to significantly raise the likelihood of saving and borrowing. As such, companies with payroll practices based on cash or physical paycheck issuing, especially in the US, should revise such policy to create more financial inclusion, and thereby more saving potential which in turn would contribute to further borrowing, investment and growth of the national economy.

Successful development and uptake of vaccine technology in a Quadruple Helix Innovative health or economic system requires a clear understanding of society’s preferences as the fourth helix. With significant financial commitments to find a safe and effective COVID-19 vaccine still ongoing, this study introduces a random utility theoretic behavioral health model to analyze individuals’ prospective demand for the vaccine in the United Arab Emirates (UAE). To this end, we use a cross-sectional sample of stated vaccine preferences data collected online using the snowball method, between 4 July and 4 August 2020, gathering 1109 responses across all seven Emirates of the UAE. We found that in addition to socio-economic and demographic influences, the factors affecting individuals’ preferences for the prospective COVID-19 vaccine in the UAE include those put forth by the WHO’s SAGE group on immunization. Though the estimated indirect cost, in the form of expected marginal utility of time spent to get the vaccine is not statistically significant, the expected marginal utility of every dirham spent to get the vaccine is −1.76 AED and significant, suggesting a significant expected dis-utility from COVID-19 vaccine seeking/payment by the average person. Our findings also highlight significant perceived financial, temporal and spatial barriers to COVID-19 vaccine uptake in the UAE. Therefore, a set of measures are suggested to help mitigate the adverse effects of these three constraints. Our study thus contributes methodologically to the literature on vaccine demand, hesitancy and development. It also contributes to the nascent empirical evidence on the novel coronavirus disease, by providing significant insights for evidence based policy making that should increase the effectiveness of any prospective COVID-19 vaccination program in the UAE.

Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.