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This paper examines the impact of adopting IFRS on economic growth and further development in the Arab Gulf countries, with a particular focus on Saudi Arabia, UAE, Qatar, Oman, Kuwait, and Bahrain. It, therefore, answers the research question of how IFRS adoption affects financial transparency, regulatory frameworks, and economic stability in general in oil-dependent economies. Using data from 2010 to 2020, the research uses regression models to test the influence of IFRS adoption on several key economic indicators. The results, thus, indicate that the adoption of IFRS considerably increases the level of transparency and, hence, enables the inflow of FDI as well, therefore ensuring economic growth. This result also sheds light on the critical roles that regulatory solid frameworks and political stability play in amplifying the benefits of IFRS adoption. However, family-based and state-owned enterprises' resistance to increased demands for transparency is an issue that would provide a challenge. Implications for policy will be such that comprehensive reforms will be required with the countries' regulatory frameworks, including more transparency and fitting the IFRS guidelines into local business practice and the cultural context. Future studies should also underscore sector-wise impact and go deeper into how cultural and institutional factors impact the effectiveness of implementing IFRS in the Arab Gulf region.

PurposeBased on the cognition–affect–conation pattern, this study explores the factors that affect the intention to use facial recognition services (FRS). The study adopts the driving factor perspective to examine how network externalities influence FRS use intention through the mediating role of satisfaction and the barrier factor perspective to analyze how perceived privacy risk affects FRS use intention through the mediating role of privacy cynicism.Design/methodology/approachThe data collected from 478 Chinese FRS users are analyzed via partial least squares-based structural equation modeling (PLS-SEM).FindingsThe study produces the following results. (1) FRS use intention is motivated directly by the positive affective factor of satisfaction and the negative affective factor of privacy cynicism. (2) Satisfaction is affected by cognitive factors related to network externalities. Perceived complementarity and perceived compatibility, two indirect network externalities, positively affect satisfaction, whereas perceived critical mass, a direct network externality, does not significantly affect satisfaction. In addition, perceived privacy risk generates privacy cynicism. (3) Resistance to change positively moderates the relationship between privacy cynicism and intention to use FRS.Originality/valueThis study extends knowledge on people's use of FRS by exploring affect- and cognitive-based factors and finding that the affect-based factors (satisfaction and privacy cynicism) play fully mediating roles in the relationship between the cognitive-based factors and use intention. This study also expands the cognitive boundaries of FRS use by exploring the functional condition between affect-based factors and use intention, that is, the moderating role of resistance to use.