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This study aims to intend toward the measurement of corporate governance to identify its maturity levels within Omani public listed companies and also propose to identify whether corporate governance maturity (CGM) levels vary significantly between sectors or not. CGM is an innovation in the field of corporate governance, which assists organizations in achieving their objectives and satisfying shareholders.

This study used descriptive cross-sectional survey design. Data are collected by the internet-based tool and analyzed via SPSS.

This study found that corporate governance is measurable and can be measured to the levels of maturity. Moreover, this study identified that CGM does not differ among different sectors. From a total of 107 organizations, none of the organizations falls under the forming level and mature level. However, majority of organizations falls under normalized level followed by developing and established levels of maturity.

This study integrates significant empirical research and literature to broaden the potentials of CGM. This study provides a framework along with a calculation tool, which can be used by organizations, regulators and policymakers.

To the best of the authors’ knowledge, the maturity levels of Omani organizations are never being measured before. Moreover, past studies demonstrate single constituent relationship with CGM and not all four. Therefore, this study is distinctive from others by testing all four major components or constituents toward CGM.

The purpose of this paper is the measurement of forensic accounting’s (FA) impact on sustainable corporate governance (SCG) within Omani public listed companies. Beyond merely cataloging the latest criminal innovations and SCG problems, this paper offers a path forward to overcome the myriad threats that can harm the organization and society. FA and SCG can achieve, anticipate and prevent tomorrow’s fraud today before organizations reach the point of no return.

For this study, FA is an independent variable and SCG is the dependent variable. This study used a descriptive cross-sectional survey design. Data are collected by internet-based tool and analyzed via partial least squares structural equation modeling and Statistical Package for Social Sciences.

Result suggests that FA has a significant direct impact over SCG; moreover, FA can become the part of governance management toward the elimination of fraud and achievement of SCG.

This study can assist regulators, professional bodies and organizations in amending their codes of corporate governance and organizational policies by introducing the SCG clauses and making FA as a compulsory part of governance system.

Up to the best of the knowledge of researchers, there is no study conducted before which verifies the FA impact on SCG; moreover, previous relevant studies verify only one constituent for SCG, whereas this study is identifying three constituents necessary for SCG.

This paper aims to examine the effect of job motivation and commitment on organizational citizenship behavior (OCB) of Indonesian and Malaysian employees. Organizational and national cultures are introduced as moderators and OCB as a mediator to investigate their relationships in the context of job performance.

The sample was drawn from employees using a purposive sampling method. A total of 264 valid questionnaires were obtained from employees. The data were analyzed using regression analysis.

The results show that job commitment and job motivation positively affect OCB in Indonesia but not Malaysia. The results also reveal that job motivation affects OCB in both countries. In Indonesia, organizational culture and national culture partially moderate the influence of job commitment and motivation on OCB, except the commitment to the organization's culture. However, roles of these moderators in job commitment and motivation are not evident in Malaysia. The result of this study also shows that OCB affects performance in Malaysia but not Indonesia.

The results of this study can be used to explore Indonesian and Malaysian employees. Although the culture of these two countries is originated from the same roots which cause many similarities among them, there are differences in terms of OCB and employee’s performance that can affect organizational performance and also ways in dealing business with Indonesian and Malaysian companies.

This study is one of the first studies to examine cross-cultural dimensions in two Southeast Asian countries. The findings contribute to the current OCB literature by confirming the roles of OCB and culture in the effects of job motivation and commitment on job performance.

The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time.

The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study.

Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research.

The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization.

Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design.

Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.

Currently, one of the most important dilemmas facing mankind is environmental degradation and natural resource shortage. The adoption of Green Banking practices has been identified as a solution to the growing environmental problems all over the world. However, an important issue being faced by both the conventional and Islamic banking industry is the creation of stakeholder engagement in Green Banking practices. The purpose of this paper is to propose the use of Islamic principles in developing an emotional attachment between Green Banking practices and the Muslim consumer market to facilitate Green Banking adoption.

Based on the theory of self-congruity, the authors have proposed a framework to analyze the congruity between Islamic principles and Green Banking. The argument is built on secondary data by identifying the Environmental, Social and Governance (ESG) dimensions of Green Banking and proving its congruence with teachings of the Holy Qur’an and Sunnah.

It is observed that the doctrine of Islam established for mankind 1,400 years ago consists of the same principles that are now being implemented in the shape of Green Banking. The dimensions of Green Banking are in line with Islamic teachings and, thus, can easily be adopted and marketed by banks, especially Islamic banks, targeting the Muslim consumers. The congruence of Green Banking with Islamic principles can play a major role in fostering the growth of this imperative ideology for the Green Muslim consumers. Islamic banks can market green products and services on the basis of religious congruity to the Muslim consumer market and create greater acceptability and loyalty.

The proposed model has not been empirically tested.

Limited research exists in the area of Green Banking adoption, especially in Muslim countries. Up until now, academic research has not been conducted on the congruity between the principles of Islam and Green Banking dimensions. This paper attempts to add to the unsaturated research area of Green Banking adoption by Islamic banks and how Islamic banks can gain a competitive advantage by building on the congruity between Green Banking and Islam.

The purpose of this paper is to investigate the determinants of Muslims’ attitude and intention towards Murabaha financing by considering religiosity as a moderator.

The data were collected through a survey of 373 Muslims in Afghanistan and were analysed using the partial least squares technique.

The results showed that social influence and religious obligation have a positive effect on attitude towards Murabaha financing. Furthermore, social influence and attitude have a positive effect on the intention to use Murabaha financing. Religiosity moderates negatively the impact of social influence on attitude towards Murabaha financing.

Managers and marketers of Islamic banks may benefit from the findings of this study, which provide insight into the factors that should be considered to promote Murabaha financing.

The findings contribute to the literature on Islamic financing products by demonstrating the drivers of attitude towards and intention to use Murabaha financing. The study also extends the literature by testing the moderating role of religiosity. Furthermore, the study extends the theory of reasoned action in the context of Islamic financing by introducing religious obligation as a potential driver of attitude and religiosity as a moderator.

The purpose of this study is to propose Green Banking best practices for the adoption of this business construct based on the dimensions of environment, social and governance (ESG). This paper proposes a number of green practices under the ESG dimensions that can be adopted by individual banks at any stage of Green Banking adoption. It provides tactics for implementing this business construct that can serve as a tool for regulatory authorities forming Green Banking guidelines or policies for adoption. Such research has not been undertaken up until now.

The Green Banking adoption model is based on the concept of human ecology in which the inter-dependency and inter-connectivity of the variables impacting the phenomenon of environmental sustainability. These influencing variables are, in turn, connected with the natural environment. In the proposed model, the variables of ESG are inter-connected and impacting the natural environment as well. The proposed best practices have been derived from the Green Banking practices of the global industry leaders and Green Banking regulations of developed and developing countries. It can be beneficial to the stakeholders, as it proposes a step-by-step guide to Green Banking adoption that can be followed either sequentially or in parallel by the banks.

Green Banking adoption can be achieved by banks through implementing certain practices in either sequential or parallel manner. The adoption process depends on the various external and internal environmental dependencies. The Green Banking adoption practices can be broken down in three areas, i.e. ESG, allowing the construct optimal depth of coverage and complexity.

The literature on Green Banking is steadily increasing but a lack of research exists in the area of Green Banking adoption. Currently, limited literature exists that can provide the banking industry or the regulatory authorities with a framework or guideline to adopt Green Banking.

The purpose of this study is to empirically examine the determinants and outcomes of Green Banking adoption and the moderating influence of top management commitment under the corporate environmental ethics ideology. External stakeholder pressures are analyzed as determinants of Green Banking adoption. Brand image and operational efficiency are examined as outcomes of this business ideology. Green Banking adoption is adapted as a second-order construct with four first-order reflective constructs to ensure in-depth conceptualization of the construct.

Green Banking adoption is studied at the bank branch level in a developing country, i.e. Pakistan. The data is collected from the branch managers of 212 bank branches from five major cities of Pakistan through mails. Self-administered survey was used for the data collection. The data was analyzed through the application of partial least square-structured equation modeling in SMART PLS 3.2.9. The measurement model and the structural model of the research framework were analyzed through the two-stage approach of the second-order analysis.

The results indicate a positive relationship between customer and competitor pressure and Green Banking adoption among bank branches in Pakistan depicting an influence of various environmental ethical pressures on bank’s adoption practices. Community pressure was shown to have no significant influence on Green Banking adoption at the branch level. The moderator of top management commitment caused a positive influence on the relationship between all the studied stakeholder pressures and Green Banking adoption. Branch managers reported branch image and operational efficiency to be enhanced due to Green Banking adoption.

This study attempts to fill in the significant gap in Green Banking adoption literature through an empirical analysis of Green Banking’s second-order construct. Currently, limited literature exists on the various aspects of Green Banking adoption, and an empirical study has not been conducted at the bank branch level. The study contributes significant practical, theoretical and methodological contributions to the area of Green Banking.

The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan. The research framework examines the influence of stakeholder’s pressure on ICSR adoption. It also analyses the relationship between ICSR adoption and intangible outcomes achieved by the Islamic bank branch.

A total of 400 questionnaires were distributed through a mail survey to Islamic bank branches in Pakistan. The respondents of the study were the branch manager of Islamic bank branches in Pakistan. A simple random sampling technique was used and resulted in the collection of 293 usable questionnaires. SMART PLS was used to statistically analyse the data using partial least squares structural equation modelling approach. The measurement and structural models were analysed.

The results indicate a significant and positive relationship between Shariah supervisory board pressure, competitor pressure and ICSR adoption in Islamic bank branches. A moderate strength positive relationship was found out between top management pressure and ICSR adoption. Results reveal that customer pressure and community pressure have an insignificant influence on ICSR adoption. Data analysis shows that the adoption of ICSR practices have a significant and positive influence on an Islamic bank branch’s Intangible outcomes.

The sample size was relatively small because of the limited time duration.

The construct of ICSR has not been extensively researched upon especially through empirical studies. Limited research exists in the area of factors than can influence Islamic bank branches to adopt ICSR practices and currently no empirical research has focussed on the intangible outcomes that can be achieved through ICSR adoption by an Islamic bank branch. The limited study exists in the Pakistan context as well, which is a rapidly growing Islamic banking industry.