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Open Access
Article
Publication date: 18 May 2023

Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail and Faozi A. Almaqtari

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ…

1863

Abstract

Purpose

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

Design/methodology/approach

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

Findings

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

Research limitations/implications

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

Practical implications

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

Originality/value

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 3 July 2023

Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez and Caterina Farao

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational…

1377

Abstract

Purpose

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational performance highlighting the role of employee relations climate as an underlying mechanism.

Design/methodology/approach

Data were collected from 239 employees working in diverse sectors in the state of Qatar. Structural equation modeling of partial least squares was used to analyze the data of the study.

Findings

The results suggest that IWEs positively impact organizational performance and employee relations climate. Furthermore, employee relations climate demonstrated to play a mediating role in the IWEs-organizational performance link.

Practical implications

The study can be used by administrators pertaining to the importance of IWE and employee relations climate to cultivate higher organizational outcomes such as organizational performance.

Originality/value

This research is distinctive as it examines the connection between IWEs and organizational performance in Qatar, a country where the influence of Islamic values and beliefs on work ethics is profound. In addition, the research sheds light on a topic that has received little attention in the literature: the significance of the workplace climate in determining how IWEs affect organizational performance. Finally, the research integrates two important theoretical frameworks, the RBV and the theory of other orientation, to create a comprehensive model that explains the complex relationship between IWEs, employee relations climate and organizational performance.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 2 June 2020

Kamaruzzaman Yunus, M.A. Zuraidah and Akbar John

This study aims to examine the metal pollution in coastal sediment in the Peninsular Malaysia.

10603

Abstract

Purpose

This study aims to examine the metal pollution in coastal sediment in the Peninsular Malaysia.

Design/methodology/approach

Approximately 141 published studies were screened from 1,285 documents and reviewed to determine the existing pollution status in the coastal areas of Peninsular Malaysia and the metals under review were Pb, Hg, Cd, Ar, Cu, Zn, Cr and Ni. Sources of pollutants and their effect on biological systems, marine organisms and human health were addressed in this review as well as recommendation of heavy metal removal or remedies in short. Emphasis is placed on marine pollution, particularly on the toxic metal accumulation in biota.

Findings

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

Originality/value

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

Details

Ecofeminism and Climate Change, vol. 1 no. 1
Type: Research Article
ISSN: 2633-4062

Keywords

Open Access
Article
Publication date: 4 July 2023

Bahaa Awwad, Mohammad Anaewah, Bahaa Razia and Muhammed Salameh

This study investigates whether there are relationships between the characteristics of the boards of trustees of universities in the Arab region, higher education quality…

Abstract

Purpose

This study investigates whether there are relationships between the characteristics of the boards of trustees of universities in the Arab region, higher education quality assurance and the output of scientific research.

Design/methodology/approach

The descriptive analytical approach was used in this study. The study was conducted on the universities of the Arab region that are included in the classification of the British Institution for the Arab Region: QS Arab Region University.

Findings

The findings show that there is an effect of the characteristics of the trustees combined in the universities of the Arab region on ensuring the quality of higher education, other than the output of scientific research. The findings also indicate when measuring the characteristics individually that the trustee system is not effective in the Arab region and it is only formal for nominal purposes.

Research limitations/implications

Most universities in the Arab region do not disclose the data of boards of trustees, their roles, committees, rules of procedure and the nature of their work. A large number of universities also do not operate under the trustee system because the regulations and instructions do not allow this in the country.

Practical implications

This study seeks to improve practitioners knowledge, including boards of trustees, in ensuring the quality of higher education and the output of scientific research.

Originality/value

The research projected the governance model through the characteristics of the boards of directors of for-profit companies on the boards of trustees of universities in the Arab region. The study examines the nature of the characteristics of the boards of trustees that are compatible with its responsibilities, the most important of which is the supervision of the strategy to ensure the quality of higher education research.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 13 April 2018

Siti Salbiah Zainal Abidin and Mohd Heikal Husin

Document management system is an essential approach that should be managed well to ensure an effective and faster overall working process in an organization. Hardcopy documents…

4999

Abstract

Document management system is an essential approach that should be managed well to ensure an effective and faster overall working process in an organization. Hardcopy documents has been one of the items that most organizations need to manage in a safe and secure manner due to the high dependency on most of their working procedure especially in government organizations. Hence, we proposed a new framework to improve the weaknesses of the existing document management procedures in government organizations. Our proposed framework integrates the implementation of an NFC system in this research due to its secure short - range communication, and the peer-to-peer communication capability in most mobile devices. Besides that, most existing government organizations within Malaysia could easily implement such technology for their internal usage as this technology is cost effective due to its availability on existing mobile devices on most Android based devices.

Details

Applied Computing and Informatics, vol. 16 no. 1/2
Type: Research Article
ISSN: 2634-1964

Keywords

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