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This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.

The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.

This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.

This paper aims to investigate the effect of product offering and other service quality (SQ) dimensions on the satisfaction of the customers of both Islamic and conventional banks, using evidence from an oil-based economy that is based on a prolonged SERVQUAL model with 11 dimensions and other statistical analysis methods.

The data were collected from 461 Islamic and conventional bank customers in Qatar via a survey and several tests were used to test certain hypotheses. Component analysis, factor analysis and gap and ascendency analysis were used in this study. Afterward, a correlation analysis and regression model were used to examine the hypotheses and validate the instruments used.

The results show that regardless of the type of bank, customers always have greater expectations of the services than they had perceived. A customer’s expectation of the product on offer is the only dimension that is significantly different in relation to the two types of banks. However, reliability, competence, responsiveness, credibility and empathy dimensions are significantly different of the two types of banks in customers’ perception of quality. In addition, the results suggest that both types of banks need to concentrate their efforts on the product offering, competence and courtesy dimensions.

The size of our sample of Islamic and conventional banks is unequally balanced. Future studies might therefore choose an equally balanced sample.

Bank managers in both types of banks need to continue improving the quality of their service including product offering and to adopt advanced methods to enhance customer satisfaction (CS) and reduce the gaps in quality in the dimensions used. Furthermore, managers in both types of banks need to put more emphasis on product offering, competence, courtesy and communication if they wish to improve SQ. Moreover, Islamic banks must guarantee that they possess competent, highly trained personnel who are familiar with Islamic finance products, so as to enhance the quality of service and attract customers.

To the best of the author’s knowledge, this is the first study to investigate the effect of product offering and other dimensions of SQ on CS in both Islamic and conventional banks by using 11 dimensions of SQ. In addition, it provides evidence of gaps in SQ, at the dimensions level, for both types of banks in an oil-based economy. The results of this study are valuable in helping decision-makers and bank managers who wish to raise the level of SQ and improve CS and in validating the results from other countries with a dual financial system.

This study aims to investigate stakeholders' perception of the most prevalent unethical practices in the Ghanaian construction industry.

Data used for this study came from a cross-sectional survey (questionnaire), which was administered to 273 stakeholders in the construction industry using convenience sampling technique. The data were analyzed using statistical software package SPSSv17 to determine the most prevalent unethical practices. The ranking factor was calculated based on relative importance index (RII) value.

The results of this study reveal that corruption was perceived by major stakeholders as the most prevalent unethical behavior (RII = 0.82) followed by bribery (RII = 0.79). Political interference and kickback came third (RII = 0.77) and fourth (RII = 0.74), respectively. However, the least prevalent unethical behaviors were extortion (RII = 0.56), workplace violence (RII = 0.57), alcohol abuse (RII = 0.59) and harassment (RII = 0.59). The findings suggest that when the various groupings were taken into consideration separately, the differences in their perceptions were obvious.

Data for this study were collected from construction stakeholders in Ghana who were conveniently sampled. As a result, in reference to the sampling framework which focused on major stakeholders in only two regions of Ghana does not sufficiently ensure full generalization of the results.

The findings of the study provide significant information for construction organizations and practitioners regarding unethical practices, which are most prevalent in the Ghanaian construction industry. Construction organizations and practitioners seeking to mitigate the negative effect of unethical practices on their performance should focus on educating construction workers on how to avoid corrupt practices and report same to the authorities. Also, ethics training programs must be instituted for staff coupled with constant and random inspection and checking of ethical compliance, verbal promotion and praise for ethical conduct and in some cases increase in employees pay.

This paper is one of the first to have accessed the views of broader stakeholders, i.e. consultants, contractors, professionals, suppliers, regulators, clients and construction workers in the construction industry regarding the most prevalent unethical practices in the Ghanaian construction industry in one study. This study, therefore, enriches the current literature by providing additional dimension to the understanding of unethical practices in the Ghanaian construction industry.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

In recent years, researchers and practitioners have paid a great deal of attention to the circular economy (CE) due to its potential social and environmental benefits. However, limited attention has been devoted in the literature to studying the barriers to CE implementation in the apparel retail industry in emerging and developing nations besides China. Consequently, the purpose of this paper is to analyse the barriers to implementing CE in the Indian garment retail market.

This exploratory study uses a comprehensive literature analysis to identify the micro-level impediments to CE adoption in India's garment retail industry. The study aims to identify these barriers using a Delphi process, consisting of three stages. The first stage involves literature reviews and expert opinions, while the second and third stages involve survey methods with 14 industry professionals and academics. The use of the two primary data sources allows for triangulation of the data, which improves the validity of the findings and enables broader conclusions to be drawn from the results.

This study indicates that the top three challenges to implementing CE principles in the Indian apparel retail industry are “standards and regulation barriers” (84%), “strategic barriers” (82%) and “supply chain management and technology barriers” (79%). Strategies for overcoming these obstacles include gaining top management support, coordinating supply chain components, training and employee motivation.

This study considers only Indian apparel retail industry, and the practical implications could potentially limit the study to emerging Asian economies.

To the best of the authors’ knowledge, this is the first research of its type to explore CE obstacles at the organizational level in the Indian garment retail business. Thus, it contributes to a greater understanding of the topic and enables practitioners to develop effective policies and business strategies for CE and sustainability.

This study explores how titanium oxide (TiO₂) filler influences the specific wear rate (SWR) in flax fiber-reinforced epoxy composites (FFRCs) through a Taguchi approach. It aims to boost abrasive wear resistance by incorporating TiO₂ filler, promoting sustainable and eco-friendly materials.

This study fabricates epoxy/flax composites with TiO₂ particles (0–8 wt%) using hand layup. Composites were tested for wear following American Society for Testing and Materials (ASTM) G99-05. Statistical analysis used Taguchi design of experiments (DOE), with ANOVA identifying key factors affecting SWR in abrasive sliding conditions.

The study illuminates how integrating TiO2 filler particles into epoxy/flax composites enhances abrasive wear properties. Statistical analysis of SWR highlights abrasive grit size (grit) as the most influential factor, followed by normal load, wt% of TiO₂ and sliding distance. Grit size has the highest effect at 43.78%, and wt% TiO₂ filler contributes 15.61% to SWR according to ANOVA. Notably, the Taguchi predictive model closely aligns with experimental results, validating its reliability.

This paper integrates TiO₂ filler and flax fibers to form a novel hybrid composite with enhanced tribological properties in epoxy composites. The use of Taguchi DOE and ANOVA offers valuable insights for optimizing control variables, particularly in natural fiber-reinforced composites (NFRCs).

The study aims to identify Green Lean Six Sigma (GLSS) barriers in the context of Higher Education Institutions (HEIs) and prioritize them for executing the GLSS approach.

A systematic literature review (SLR) was used to identify a total of 14 barriers, which were then verified for greater relevance by the professional judgments of industrial personnel. Moreover, many removal measures strategies are also recommended in this study. Furthermore, this work also utilizes Gray Relational Analysis (GRA) to prioritize the identified GLSS barriers.

The study reveals that training and education, continuous assessment of SDG, organizational culture, resources and skills to facilitate implementation, and assessment of satisfaction and welfare of the employee are the most significant barriers to implementing this approach.

The present study provides an impetus for practitioners and managers to embrace the GLSS strategy through a wide-ranging understanding and exploring these barriers. In this case, the outcomes of this research, and in particular the GRA technique presented by this work, can be used by managers and professionals to rank the GLSS barriers and take appropriate action to eliminate them.

The ranking of GLSS barriers gives top officials of HEIs a very clear view to effectively and efficiently implementing GLSS initiatives. The outcomes also show training and education, sustainable development goals and organizational culture as critical barriers. The findings of this study provide an impetus for managers, policymakers and consultants to embrace the GLSS strategy through a wide-ranging understanding and exploring these barriers.

The GLSS barriers in HEIs may significantly affect the society. HEIs can lessen their environmental effect by using GLSS practices, which can support sustainability initiatives and foster social responsibility. Taking steps to reduce environmental effect can benefit society as a whole. GLSS techniques in HEIs can also result in increased operational effectiveness and cost savings, which can free up resources to be employed in other areas, like boosting student services and improving educational programs. However, failing to implement GLSS procedures in HEIs could have societal repercussions as well. As a result, it is critical for HEIs to identify and remove GLSS barriers in order to advance sustainability, social responsibility and operational effectiveness.

GLSS is a comprehensive methodology that facilitates the optimum utilization of resources, reduces waste and provides the pathway for sustainable development so, the novelty of this study stands in the inclusion of its barriers and HEIs to prioritize them for effective implementation.

This paper aims to report the effect of titanium oxide (TiO₂) particles on the specific wear rate (SWR) of alkaline treated bamboo and flax fiber-reinforced composites (FRCs) under dry sliding condition by using a robust statistical method.

In this research, the epoxy/bamboo and epoxy/flax composites filled with 0–8 Wt.% TiO₂ particles have been fabricated using simple hand layup techniques, and wear testing of the composite was done in accordance with the ASTM G99-05 standard. The Taguchi design of experiments (DOE) was used to conduct a statistical analysis of experimental wear results. An analysis of variance (ANOVA) was conducted to identify significant control factors affecting SWR under dry sliding conditions. Taguchi prediction model is also developed to verify the correlation between the test parameters and performance output.

The research study reveals that TiO₂ filler particles in the epoxy/bamboo and epoxy/flax composite will improve the tribological properties of the developed composites. Statistical analysis of SWR concludes that normal load is the most influencing factor, followed by sliding distance, Wt.% TiO2 filler and sliding velocity. ANOVA concludes that normal load has the maximum effect of 31.92% and 35.77% and Wt.% of TiO2 filler has the effect of 17.33% and 16.98%, respectively, on the SWR of bamboo and flax FRCs. A fairly good agreement between the Taguchi predictive model and experimental results is obtained.

This research paper attempts to include both TiO₂ filler and bamboo/flax fibers to develop a novel hybrid composite material. TiO₂ micro and nanoparticles are promising filler materials, it helps to enhance the mechanical and tribological properties of the epoxy composites. Taguchi DOE and ANOVA used for statistical analysis serve as guidelines for academicians and practitioners on how to best optimize the control variable with particular reference to natural FRCs.