List of topic areas

• Corporate financial disclosure, country-level, effects, and firm-level characteristics.
• The development of accounting and auditing regulations in the MENA region. 
• The development of environmental, social and governance (ESG) reporting.
• Accounting professionals' experiences and attitudes in the accounting profession in the MENA region
• The characteristics of MENA boards of directors and their influence (if any) on corporate reporting and disclosure.
• The implications of economic, social and governance indicators in MENA firms.
• The role of governance structures (e.g., audit committee, nomination committee) on corporate disclosure and reporting.
• Accounting, accountability, and governance in non-listed MENA settings (e.g., family businesses, Islamic financial or other institutions)
• Public sector accounting and auditing in MENA states.
• The extent of sustainability accounting, assurance, and reporting practices in the MENA context.
• Management accounting, control and digitalisation in MENA organisations. 

The employment of indigenous and local approaches for the development of accounting thought, practices, education, and research in MENA.