Search results

The purpose of this paper is to investigate the differences of audit quality of financial statements among auditors, including Big 4 and non-Big 4 auditors.

By employing cross-sectional analysis of compliance (a proxy of audit quality) of goodwill impairment testing of listed firms in the context of Hong Kong, the variation of audit quality of financial statements of auditees has been shown.

Audit quality of Big 4 auditors is viewed to be higher than that of non-Big 4 audit firms and the homogeneity of audit quality among Big 4 auditors is not long accepted, but variation.

Even though unqualified opinions have been given on the auditors’ reports, the quality of financial statements audit is a skeptical issue because of the high level of non-compliance of goodwill impairment testing under International Financial Reporting Standards.

This study does emphasize the higher audit quality of financial statements of Big 4 auditors than that of non-Big 4 auditors and stresses the variation of audit quality among Big 4 auditors.

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.

The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.

The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.

This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.

Sharīʿah Secretariat plays a significant role in assisting Sharīʿah Supervisory Boards (SSBs) in their role in achieving Sharīʿah compliance in Islamic banks (IBs). The key objective of the study is to develop a organizational framework of the Sharīʿah Secretariat for the IBs in Bangladesh.

The study applied qualitative case study research. The data have been collected from 17 respondents through semi-structured interviews from IBs and professional experts in Bangladesh.

This study proposes a full-time Sharīʿah Secretariat and several departments for further enhancement of the Sharīʿah functions in IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of the Sharīʿah Secretariat to set a uniform benchmark for all IBs in Bangladesh. It is anticipated that the outcomes of this research will assist to further strengthen the Sharīʿah governance of IBs in Bangladesh.

This research contributed to the national and global regulatory authorities and IBs by proposing a Sharīʿah Secretariat framework for the smooth functioning of the IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of Sharīʿah Secretariat.

This study proposed a framework which is considered the first organizational framework so far for the Sharīʿah Secretariat of IBs in Bangladesh. IBs can apply this proposed framework to form their Sharīʿah Secretariat structure.

Due to the uniqueness of individual construction projects, identifying the dominant risk factors is needed for risk mitigation in ongoing and future projects. This study aims to identify the dominant construction supply chain risk (CSCR) factors, based on studies conducted between 2002 and 2022.

The study adopts the preferred reporting items for systematic reviews and meta-analysis (PRISMA) procedure to identify, screen and select relevant articles in order to provide a bibliography and annotation of the prevalent risks in the supply chains. A descriptive analysis of the findings then follows.

The study’s findings have highlighted the three most prevalent risks in the construction supply chain (poor communication across project teams, changes in foreign currency rate, unfavorable climate conditions) as reported in literature, that project teams need to pay closer attention to and take proactive steps to mitigate.

Due to limitations imposed by the chosen research methodology, tools, time frame and article availability, the study was unable to examine all CSCR-related papers.

The results will serve as a useful roadmap for risk/supply chain managers in the construction industry to take strategically proactive steps towards allocating resources for CSCR mitigation efforts.

Context-specific research on the impact of social and cultural risks on the construction supply chain would be beneficial, due to emerging social network risk factors and the complex socio-cultural settings.

There is presently no study that has reviewed extant studies to identify and compile the dominant risk factors (DRFs) associated with the supply chain of construction projects for ranking in the supply chain risk management process.

One of the issues currently being discussed around the globe, and especially in the tourism industry, is revisit intention. This study uses a bibliometric analysis strategy based on the Web of Science (WOS) database to examine the literature on revisit intention.

In this study, a sample of 482 articles was analyzed. The R programming language was used to process the data and graph the results.

The results found the occurrence of publications by year, publication source information and authors, journals, countries, institutions, thematic maps, current trends of topics in hospitality and tourism toward revisiting intention, and the most cited papers in revisit intention. This study highlights the importance of revisiting intention in the hospitality and tourism industry. The bibliometric analysis helps to set the research agenda on revisit intention.

To the best of the authors’ knowledge, this is the first study of its kind to present an empirical evaluation of revisit intention using inclusive mapping.

Misinformation is a significant phenomenon in today's world: the purpose of this paper is to explore the motivations behind the creation and use of misinformation.

A literature review was undertaken, covering the English and Russian language sources. Content analysis was used to identify the different kinds of motivation relating to the stages of creating and communicating misinformation. The authors applied Schutz's analysis of motivational types.

The main types of motivation for creating and facilitating misinformation were identified as “in-order-to motivations”, i.e. seeking to bring about some desired state, whereas the motivations for using and, to a significant extent, sharing misinformation were “because” motivations, i.e. rooted in the individual's personal history.

The general model of the motivations underlying misinformation is original as is the application of Schutz's typification of motivations to the different stages in the creation, dissemination and use of misinformation.