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The study aims to identify a gap within the extant literature on the inadequacy of earlier extension of the theory of reasoned action (TRA) and theory of planned behavior (TPB) to accommodate the peculiarity of Muslims majority countries that experiencing poverty growth in modeling the factors influencing the acceptability of Islamic financial products and services. To address this gap, this study expands the aforementioned theories through the integration of customer financial condition through the analyzes of both direct and indirect effects.

The quantitative research design was deployed through data, which was collected from samples of microentrepreneurs within the agricultural sector of northwestern Nigeria. The data from this sample was analyzed through hierarchical regression analysis.

The findings confirmed significant direct effects of all the original TPB variables; attitude, subjective norms and perceived behavioral control on acceptance intention of Islamic microfinance. More pioneering, the study established a significant direct negative effect of customer financial condition on the acceptance of Islamic microfinance among agribusiness customers. It further established the indirect (moderating) effects of customer financial condition on the influence of subject norms and perceived behavioral control on acceptance intention of Islamic microfinance, however, such indirect effect was not established in relation to the influence of attitude.

The findings implied that the providers of Islamic financial products and services should target Nigeria’s frontier market as a potential avenue for expanding their existing market share. More specifically, the agricultural sector of northwestern Nigeria could be given focus in such a marketing strategy. In terms of social impact, providing necessary finances to the agricultural sector will further enhance employment creation and reduce poverty in the northwestern region.

Despite several extensions of TRA and TPB in various settings, this could the first study which examined both direct and indirect effects of customer financial condition not only in relation to the acceptance of Islamic microfinance but also all other Islamic financial products and services.

This study aims to define the concepts and determine the extent to which trade misinvoicing influences money laundering activities in developing countries.

A qualitative research methodology was adopted using a descriptive synthesis of secondary data due to the heterogeneous nature of data sources (empirical evidence and content analysis).

Analysis revealed that in recent times trade misinvoicing accounts for over 20% of international trade value between developing and developed countries, and trade misinvoicing has been identified as a trade-based money laundering mechanism.

Unavailability of homogenous data relating to trade misinvoicing among developing countries, different methods for measuring trade misinvoicing and inadequate high-quality research papers that led to the use of reports from reputable organisations.

To the best of the author’s knowledge, this study is among the few research works to assess the effects of trade misinvoicing and how it influences money laundering activities in developing countries.

This study aims to determine how integrity influences money laundering combatting.

A qualitative approach using methodological triangulation was used to answer the question to describe and understand the phenomena from the participants’ perspective. Data was gathered with a semi-structured questionnaire, observation and field notes.

Analysis revealed that 93% of law enforcement investigators believe integrity is required to combat money laundering. They also observed that integrity is needed for the political environment, institutions and their personnel or officers.

There is a need for integrity in the economy’s public and private sectors to combat money laundering effectively. Integrity must be present in the political environment, institutions and personnel. Hence, a recommendation is to appoint chief integrity officers in all stakeholder organisations.

This study is among the few research that covers the area of integrity and its influence on combatting money laundering from law enforcement investigators’ perspective.

The purpose of this study is to determine the extent illicit flows affect the oil and gas revenue generation in Nigeria specifically the activities concerning oil theft.

A qualitative approach using a systematic quantitative assessment technique was used to select peer-reviewed articles and reports that discussed crude oil theft in Nigeria. This was followed by the use of empirical evidence and content analysis.

Crude oil theft in Nigeria accounts for 10% of illicit financial flows (IFFs) from Africa annually and this amounts to US$6bn annually.

Oil theft is a new subject area of public policy and academic research; data, secondary literature and peer-reviewed journal articles are limited. This paper was from the public sector perspective only.

This study is one of the few works to highlight the connection between crude oil theft and IFFs.

This paper aims to critically review the strategies for prevention of illicit financial flows to and from developing countries with a view of ascertaining the most effective strategies to be selected and implemented by developing countries to stem the scourge.

The peer-reviewed journal articles were studied; those that discussed illicit financial flows were selected and reviewed critically using the systematic quantitative assessment techniques together with an output table.

The critical review deduced that enacting effective trade laws, trade regulations, creating a beneficial ownership registry, multinational companies disclosing information on business, automatic exchange of information on tax issues, the Financial Action Task Force 40 guidelines on anti-money laundering and countering financing of terrorism and domestic and international cooperation are the most reliable strategies that should be implemented by developing countries.

The wide geographic scope of developing countries, use of only high-quality databases that restricted the use of other articles and use of public sector perspective are the limitations for this paper.

This study is amongst the limited works to discuss the most reliable and effective strategies to prevent illicit financial flows in developing countries.

This paper is focused on determining the asymmetric effects of exchange rate on money demand function in Nigeria.

It employs the empirical model of Baumol–Tobin. Baumol (1952), which was founded on the opportunity and transaction cost of holding money. Monetary aggregates, M1, M2 and M3, are used for the real money balances based on the nonlinear Autoregressive Distributed Lag bound testing procedure.

The results indicate that the positive and negative partial sum of exchange rate changes differ in magnitude and size, supporting the hypothesis of asymmetric effects of exchange rate changes on the demand for money in Nigeria.

This is the first paper to consider the new broad money aggregate (M3).

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

The authors manually generated unbalanced panel data from 78 commercial banks operating in twelve (12) countries whose annual reports were published on the website of African Financials between 2010 and 2020.

The results indicate that AC size has an insignificant positive association with bank performance (return on equity and Tobin’s Q). AC independence has a significant positive association with bank performance. However, AC gender diversity has a significant negative association with bank performance. Besides, AC financial expertise has a significant positive and negative association with return on equity and Tobin’s Q, respectively.

The study considered only 78 banks that operate in twelve (12) African countries. Besides, the authors consider only four (4) AC attributes.

The findings suggest the need to maintain a smaller AC, appoint more independent members to AC, reduce the number of women appointed to AC and ensure most AC members have financial expertise. These measures could improve bank performance in Africa.

Unlike previous African studies that are mostly restricted to a country level, the study examined how AC attributes influence the performance of banks that operate in Africa.

Hisbah is one of the distinguished institutions that had emerged since the early days of the Islamic empire. Based on its cardinal duty to enjoin good and prohibit evil, over time, its functions gradually expanded, and its responsibilities increasingly grew. In light of the contemporary trend in establishing institutional framework for consumer protection, entrusting an agency with multifarious tasks may not be the best and effective way in handling consumer protection issues. Thus, this chapter attempts to explore the new paradigm of hisbah as a consumer protection institution in Malaysia with a special reference to the Islamic consumer credit industry. While utilising the doctrinal legal research methodology, relevant sources of law have been examined and analysed. This research finds that the classical hisbah institution provides a good reference point in establishing regulatory agency and dispute management body. Nevertheless, some modifications are required to remain relevant especially in terms of specialisation of role and function. Likewise, it is viewed that adjustment of the hisbah institution is also necessary regarding the characteristic of the muhtasib (ombudsman).

This study examines the adoption of information and communication technologies (ICT) for e-recruitment and its impacts on public value outcomes.

A survey was conducted with 213 public sector employees in the federal civil service using a questionnaire to test a conceptual model integrating the Technology Acceptance Model, Media Richness Theory and Public Value Theory using PLS-SEM analysis.

Results validate significant positive relationships between ICT adoption, social media use for e-recruitment and public value creation. Internet self-efficacy positively moderates public value outcomes.

While this study makes valuable contributions, avenues remain to further expand generalizability, strengthen validity and incorporate additional institutional factors in the framework.

The study provides insights to guide policies and interventions aimed at improving ICT adoption success and public value gains from e-government investments in developing countries.

The research makes key contributions by operationalizing and empirically assessing the public value impacts of e-government innovations and examining adoption issues in an understudied developing country context.

This paper aims to synthesize a novel series of monoazo disperse dyes based on N-(1-phthalimidyl)-naphthalimides by coupling with substitute anilines, naphthylamines and naphthol derivatives.

The purification of the intermediates and the dyes was carried out by recrystallization. The structures of the synthesized intermediates and the dyes were elucidated by spectroscopic techniques. The absorption maxima, molar extinction coefficient and halochromic properties of the dyes were determined spectrophotometrically using solvents of different polarity.

The dyes were applied on polyester using a high-temperature high-pressure dyeing machine, and the dyeing performance parameters such as colour build-up on fabrics, wash fastness, perspiration fastness and light fastness were evaluated. The colour build-up was found to be very good and the wash fastness (4–5) and perspiration fastness (4–5) were excellent, whereas the light fastness was found to vary from moderate to very good (3–6).

It is not possible to investigate the structure of the synthesized dyes by nuclear magnetic resonance spectroscopic analysis due to the low solubility of dyes in deuterated solvents.

A novel method for the synthesis of a new category of monoazo disperse dyes based on N-(1-phthalimidyl)-naphthalimides was developed. These dyestuffs could be used in textile printing of polyester fabrics.