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The purpose of this study is to examine the level of Shariah governance disclosure among Islamic banks in Malaysia and the Gulf Cooperation Council (GCC) countries (i.e. Kuwait, Bahrain, United Arab Emirates, Qatar, Oman and Saudi Arabia). On top of that, the effect of Shariah governance disclosure on Islamic banks financial performance is investigated.

Data underwent quantitative content analysis and a mean comparison of the Shariah governance disclosure mechanisms as well as multiple regression analysis. Shariah governance information is obtained from the Islamic banks' official websites and the Bursa Malaysia Exchange.

The results of the content analysis revealed that the level of Shariah governance disclosure among Malaysian Islamic banks has been more pronounced than in the GCC countries. Additionally, the multiple regression analysis results specified that of the five Shariah governance disclosure mechanisms, the Shariah committee emerged as the strongest determinant in the financial performance of the Islamic banks, followed by transparency and disclosure.

Islamic banks should emphasise publishing Shariah governance information in annual reports to reflect superior accounting practices as assessed by certified Shariah auditors with an effective monitoring system.

The empirical findings are vital for serving as a guideline for Islamic banks in Malaysia and the GCC countries to disclose their practice of Shariah governance and gain empirical insights into its effect on firms’ financial performance. Following that, Islamic banks would improve their accounting practices while adhering to Shariah principles, strengthen internal controls and boost their brand reputation.

Women’s involvement in business is growing and positively impacting the national economy, especially in developing countries. Women entrepreneurs’ success has shown women’s abilities to empower and support national policies and agendas. Efforts and tenacity in a consecutive e-commerce business require innumerable tactics since the business ecosystem has become more challenging and complex. Therefore, this study aims to identify the multiple mediation influence of the need for achievement and locus of control towards the relationship between entrepreneurial knowledge and women entrepreneurs’ e-commerce ventures. The theory of planned behaviour provides excellent opportunities for understanding and envisaging entrepreneurial actions. The study pre-supposes that the interaction of these variables ultimately defines women entrepreneurs’ e-commerce ventures.

This study used a cross-sectional design, and the survey data were collected from 259 valid women entrepreneurs. The study population covers the Klang Valley area, composed of the Federal Territory of Kuala Lumpur and Selangor, Malaysia. The instrument used in this study was adapted from previous studies. Structural equation modelling was used to establish the measurement model and examine the direct and causal path models.

Firstly, results show a positive relationship between entrepreneurial knowledge and women entrepreneurs’ e-commerce ventures. Secondly, the results show that the need for achievement and locus of control plays an intermediate role in the relationship between entrepreneurial knowledge and women entrepreneurs’ e-commerce ventures.

There are some limitations to this study. Firstly, the main limitation is that it is impossible to generalise the study’s findings since it only examines the sample in the Klang Valley area. Therefore, it would be better for future research to conduct similar studies in other areas. Next, the data were collected cross-sectional, and considering the changes in time that might influence human behaviour, future studies might consider a longitudinal research technique. Thirdly, this study model is limited; hence, future studies can advance and develop the current research model by including more variables, such as moderating and mediating variables.

Education is one of the driving factors that help increase entrepreneurs’ knowledge and skills. Lifelong learning programs must be implemented for women entrepreneurs to increase their knowledge. The relevant parties, including the government, entrepreneurial bodies, training institutions and universities, must provide and develop a more affordable, flexible and inclusive short-course training program and activities for women entrepreneurs.

Empirical studies have proposed reconsidering the effect of entrepreneurial personalities for a better understanding of entrepreneurship engagement. These unique characteristics could act as an enabler for a capable entrepreneur. Many studies have examined the direct relationship between predictor and intention or between predictor and behaviour. Nevertheless, only a few studies have identified the influence of mediating variables in the theory-based framework. By adding the role of personality traits (i.e. need for achievement and locus of control), this study delivers fascinating insights into the current entrepreneurship research and literature. This study also makes a meaningful contribution to entrepreneurship literature, especially in Malaysia’s context of entrepreneurship ecosystems, considering there are still few studies on women entrepreneurship. This study also provides exposure and explanation of the function of the need for achievement and locus of control as the mediators for the relationship between entrepreneurial knowledge and women entrepreneurs’ e-commerce ventures.

Although environmental pressures have been covered in great detail in prior literature as the drivers of eco-innovation, there remains inconsistency in the empirical results concerning the effects of these pressures on eco-innovation behaviour. Hence, this paper aims to investigate the impact of environmental pressures, namely, regulatory pressure, green demand and competitive pressure, on eco-innovation among manufacturing SMEs. Moreover, it examined the mediating role of environmental capabilities on the environmental pressure–eco-innovation relationship.

Quantitative data were collected using an online self-reported questionnaire survey to test the hypothesised model. A total of 183 valid questionnaires were collected from managers and owners of manufacturing SMEs in Egypt.

The results of the data analysis using the Smart-PLS software package revealed that among environmental pressures, only green demand had a direct effect on eco-innovation. In addition, environmental capabilities only mediated the effect of competitive pressure on eco-innovation.

This study has been one of the few addressing the issue of how the drivers of eco-innovation interact. It has also provided the managers and owners of SMEs and policymakers with practical implications.

The purpose of this paper is to perform Shariah review of Brownian motion that is used for prediction of Islamic stock prices and their volatility.

It uses the Shariah compliant development model guidelines to review the Brownian motion and its applications.

The model of Brownian motion does not involve any variable that renders it non-Shariah compliant; neither all applications of Brownian motion are Shariah compliant. Because the model is based on stochastic properties that involve randomness, therefore the issue of gharar takes the utmost important to handle in the applications of the model. The results need to be analyzed strictly in accordance with the Shariah whether they create any element of gharar or uncertainty in case of expected price and volatility estimates.

The research suffers from the limitation that it analyses only one model of physics, i.e. Brownian motion model from Shariah perspective.

The research opens an area for Shariah analysis of results generated from the application of advanced models of physics on matters related to Islamic financial markets.

The originality of this study stems from the fact that to the best of the authors’ knowledge, it is the first study that extends Shariah guidelines into Financial physics for making the foundations of Islamic econophysics.

The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses the Islamic perspectives on minimum wage and examines contemporary challenges and intricacies in its application.

This study uses thematic analysis to create the conceptual framework, drawing upon a review of pertinent literature such as academic papers, books and articles published up to 2023.

The framework encompasses various categories, namely, employee characteristics, job characteristics, market factors, compensation practices and Islamic principles. Each category consists of multiple variables. The resulting framework offers a holistic and ethically grounded methodology for wage determination, aligning with both Islamic and conventional perspectives. This study notes the absence of a universally agreed-upon minimum wage. Islamic economics faces challenges due to the unclear application of principles, limited awareness, legal constraints and a lack of empirical evidence on wage systems, along with complexities in their implementation.

The paper’s limited scope focuses solely on the Islamic perspective on wage determination, without comparing it to the conventional viewpoint. This may have implications for future research.

The insights on Islamic principles and wage determination guide scholars and policymakers interested in promoting just and equitable wages.

This study is distinct in its integration of various factors to propose an all-encompassing framework for wage determination, rooted in the Quran and principles, while also reinforcing the framework with conventional theories. Additionally, it adds to the growing body of literature by investigating the Quran’s stance and principles on minimum wage, as well as discusses the challenges involved in implementing an Islamic approach to wage determination, which has received limited attention in Islamic literature.

The purpose of this study is to fabricate a highly sensitive humidity sensor for observing the humidity effect on a robot’s body as an application of the Internet of Things. The sensor has been fabricated by depositing a thin sensing layer of nickel phthalocyanine (NiPc) between two silver electrodes.

The structure of the thin film was observed by X-ray diffraction, optical properties by UV Vis and surface morphology by scanning electron microscope. The capacitance and the resistance with respect to change in relative humidity from 0 to 100%RH have been measured by LCR meter at 1 kHz.

The sensor’s response time is 7.5 s and its recovery time is 3.7 s, with high sensitivity of 127,259 pF/%RH and 332.287 MΩ/%RH. The authors have also used a proposed sensor on a steel body and observed humidity values. The analysis of all measured values was performed through the classical and neutrosophic approaches. By comparing, the authors have observed that the neutrosophic approach is more efficient in analyzing the sensor data.

In this work, the authors will fabricate a capacitive and resistive-type humidity sensor using the thin film of NiPc. The structural, optical and morphological properties of NiPc thin film will be investigated with different characterization techniques. The electric properties, i.e. capacitance and resistance, will be measured at intervals with an LCR meter by changing relative humidity (%RH). Moreover, the measured data will be analyzed through different statistical approaches, as already used in [12].

This study investigates how the conflict between Russia and Ukraine impacts global inflation.

The study uses monthly consumer price index (CPI) data from 60 countries for 30 months, from January 2020 to June 2022. An event study methodology has been employed to check abnormal variation in the CPI, after classifying country-specific monthly data into nine groups.

The outcome revealed that Russia's full-scale invasion of Ukraine triggered inflation globally. However, the severity of inflation in the sample countries is determined by their geographical proximity and trading activity with the countries in conflict. A significant rise in inflation was observed among major European economies during the invasion. As the war continues, the increase in the price of essential commodities is evident worldwide.

The war literature till now has concentrated on stock markets, energy markets, exchange rates and precious metals. Since no previous research has attempted to quantify the abnormal effect of the war on domestic and global inflation, the current study will shed much-needed light on the subject.

This study aims to investigate the perceived willingness to adopt and use Forensic Accounting and Investigation Standards (FAIS) in Forensic Accounting and Investigation (FAI) assignments. The study also analyses the usefulness of FAIS in achieving the principle of natural justice (PNJ) concerning fairness.

The respondents comprised 118 accounting professionals whose online survey responses were analyzed descriptively. This study also uses a 2 × 2 contingency analysis representing two levels of usefulness and fairness.

The results revealed that FAIS 410 received the highest mean rating while FAIS 240 received the lowest mean rating in willingness to adopt and use FAIS, and most of the standards were related to the PNJ concerning fairness. The study shows the accounting professionals’ readiness to adapt and flourish with the help of these Standards in FAI assignments.

The findings of this study will increase practitioners’ awareness of the usefulness and fairness of FAIS, which will enhance their understanding of the significance of implementing these newly developed standards to harmonize the investigative process in forensic audits. Additionally, the findings may encourage regulators, researchers, accounting bodies and their members to adopt and conduct further FAIS studies that can advance financial crime prevention, detection and investigation knowledge.

This paper substantially contributes to the literature as it is the first to examine the usefulness and fairness of “Forensic Accounting and Investigation Standards” in the context of forensic audits and investigations, which has not been previously explored.

To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity.

The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA). Next, the conceptual work method was used.

A research gap in the topic of CoE in HE has been confirmed. The CoE's own definition has been proposed, as well as a set of seven dimensions that comprise it, such as: Clear vision, mission and goals for excellence; Leadership oriented to excellence; Employee engagement; Human resources management; Meeting and exceeding student and staff expectations; Continuous improvement of processes through innovation and excellent practices; and Partnership and teamwork for improvement.

The study research was limited to open-access articles. Therefore, in the future, the search can be broadened to include monographs or doctoral dissertations, and other peer-reviewed studies. The research implications are related to the originality of our work and the proposals of two concepts – a CoE model and a CoE maturity assessment tool.

Leaders at universities, e.g. rectors and deans, can take into account the identified dimensions and progressively provide them as conditions conducive to achieving above-average levels.

This is the first literature review on CoE in HEIs, which can be considered an original contribution to science and practice. The original contribution of the paper is also the proposal of a CoE conceptual model and a CoE maturity assessment tool.

This study examines the roles of cross-sectional dependence, asymmetric structure and country-to-country policy variations in the inflation-poverty reduction causal nexus in selected sub-Saharan African (SSA) countries from 1981 to 2019.

To account for cross-sectional dependence, heterogeneity and policy variations across countries in the inflation-poverty reduction causal nexus, this study uses robust Hatemi-J data decomposition procedures and a battery of second-generation techniques. These techniques include cross-sectional dependency tests, panel unit root tests, slope homogeneity tests and the Dumitrescu-Hurlin panel Granger non-causality approach.

Unlike existing studies, the panel and country-specific findings exhibit several dimensions of asymmetric causality in the inflation-poverty nexus. Positive inflationary shocks Granger-causes poverty reduction through investment and employment opportunities that benefit the impoverished in SSA. These findings align with country-specific analyses of Botswana, Cameroon, Gabon, Mauritania, South Africa and Togo. Also, a decline in poverty causes inflation to increase in the Congo Republic, Madagascar, Nigeria, Senegal and Togo. All panel and country-specific analyses reveal at least one dimension of asymmetric causality or another.

All stakeholders and policymakers must pay adequate attention to issues of asymmetric structures, nonlinearities and country-to-country policy variations to address country-specific issues and the socioeconomic problems in the probable causal nexus between the high incidence of extreme poverty and double-digit inflation rates in most SSA countries.

Studies on the inflation-poverty nexus are not uncommon in economic literature. Most existing studies focus on inflation’s effect on poverty. Existing studies that examine the inflation-poverty causal relationship covertly assume no asymmetric structure and nonlinearity. Also, the issues of cross-sectional dependence and heterogeneity are unexplored in the causal link in existing studies. All panel studies covertly impose homogeneous policies on countries in the causality. This study relaxes this supposition by allowing policies to vary across countries in the panel framework. Thus, this study makes three-dimensional contributions to increasing understanding of the inflation-poverty nexus.