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The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key audit committee attributes, namely audit committee independence, audit committee expertise, audit committee size, audit committee meeting along with big four impact on firm performance. The authors hope to gain a better understanding of the function of audit committees in enhancing firm performance and to uncover potential discrepancies in prior findings due to varying economic levels or performance metrics.

This study uses the Hunter–Schmidt method to conduct a meta-analysis of 39 previous studies published between 2012 and 2022 to investigate the relationship between audit committee characteristics and firm performance.

The results indicate that audit committee independence, expertise, size and affiliation with the big four have a significant and positive effect on firm performance, while audit committee meetings have a non-significant effect. Furthermore, findings suggest that companies should carefully consider the contextual factors that may impact the effectiveness of their corporate governance structures, such as economic level, when designing and implementing governance mechanisms.

This study is significant as it is the first to combine and analyze previous research on this topic and highlights the importance of certain audit committee characteristics in enhancing financial reporting quality and corporate governance.

This study investigates how to motivate behavioral intentions toward green investment (BIGI) with the moderating effect of social media platforms usage (SMPU) among individual investors in Egypt.

The study used partial least squares structural equation modeling (PLS-SEM) to analyze the data and test hypotheses based on a sample of 550 individual investors with investment experience.

The results show that attitude, subjective norm (SN), and perceived behavioral control (PBC) have a significant relationship with investors' behavioral intention toward green investment. The moderating effect of (SMPU) supported the relationship between (SN), (PBC), and (BIGI), but (SMPU) does not support the relationship between attitude and (BIGI).

This study provides some implications for investment providers, service providers, and policymakers.

Despite the increasing global interest in climate change and its consequent opportunities and challenges for business, previous studies did not strongly emphasize green investment. So, based on the theory of planned behavior (TPB), this study sheds light on the motivational factors that may push investors' behavioral intentions toward green investment. With the increasing interest in digital transformation, the study also examined how digital platforms support (BIGI), especially in Egypt as a developing country.

This research examines the effect of water conscientiousness (WC) on consumers' purchase intentions and behaviours towards sustainable apparel. Through this exploration, the research aims to show how consumers' awareness of water conservation connects with their purchase choices for sustainable apparel.

Drawing on the norm activation theory, this research developed a theoretical framework and tested it using structural equation modelling and mediation analysis. This research focuses on the unique context of Jordan, a region grappling with severe water scarcity. Data were collected using an online survey with 222 completed questionnaires retained for data analysis.

The results indicate that WC does not have a significant direct effect on purchase intentions of sustainable apparel (PISA). This finding challenges the assumption that conscientiousness towards water scarcity would drive prosocial behaviours such as purchasing sustainable apparel. However, the findings reveal a full mediation effect of perceived environmental apparel knowledge (PEAK) and perceived environmental concern (PEC) on the relationship between WC and PISA. Such a finding raises awareness of the need to develop consumers' PEAK and PEC by educating them on the importance of WC and the effect of the apparel industry on water preservation. A significant relationship exists between PISA and purchase behaviour of sustainable apparel (PBSA), affirming the role of intentions in driving sustainable purchase behaviours of consumers.

This study provides novel insights into the role of WC in facilitating PISA and PBSA by testing a theoretical model that incorporates various environmental factors. Likewise, it extends the geographical scope of sustainability research and underscores the importance of considering diverse environmental conditions when studying consumer behaviour. The findings provide insights for marketers and policymakers in water-scarce regions, enabling them to develop strategies to promote sustainable apparel consumption.

Based on the intellectual capital (IC) theory and the resource-based view (RBV), the paper seeks to elucidate the direct and indirect relationships between IC and competitive advantage in small and medium enterprises (SMEs). Therewithal, besides examining the mediating role of innovation capabilities in the IC-competitiveness link, it scrutinizes the moderating effect of entrepreneurial orientation in causing IC to boost competitiveness in SMEs through flourishing innovation capabilities.

Data were collected from 206 participants working in SMEs operating in the Kingdom of Saudi Arabia with the help of a structured questionnaire distributed through LinkedIn. Partial least square (PLS)-based structural equation modeling (SEM) using SmartPLS 4.0 has been performed to calibrate the auxiliary and structural models.

Based on the empirical analysis, IC significantly and directly enhances the competitive advantages of SMEs. Additionally, innovative capability has been found to be a complementary partial mediating condition in enabling IC to foster competitiveness in SMEs. Furthermore, the moderated mediation analysis reveals that innovation capabilities strongly mediate the association between IC and competitiveness in SMEs, characterizing higher entrepreneurial orientation.

The study provides significant insights to academicians and practitioners seeking to comprehend or configure interactions among IC, innovation capabilities, and entrepreneurial orientation in maturing competitiveness among SMEs, especially in emerging economies. Furthermore, the study provides a valuable integrative perspective on SMEs’ competitiveness by involving three voguish constituents of contemporary scholarly discourse grounded into the leading underpinning theoretical perspectives, such as IC theory, RBV, and entrepreneurship theory.

The uniqueness of this model lies in its rich theory-laden conceptualization and explanation that could extend theoretical debate and managerial action to the next levels.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).

From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.

This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.

The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.

This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.

This paper aims to develop a conceptual framework that jointly considers Environmental, Social and Governance (ESG) factors and organisational resilience (OR) components to ameliorate organisations' understanding of sustainability’s overall requirements and related decision-making processes.

This paper combines ESG and OR through a 3x3 conceptual matrix, where ESG factors are listed along the vertical axis and OR components along the horizontal axis. This results in nine quadrants, which have been read according to two arrangements: (1) static, looking at the specific characteristics of each single quadrant, and (2) dynamic, investigating the relationships between the different quadrants according to the system theory (ST) lens.

The integration between ESG and OR results in nine organisational typologies, each characterised by a specific focus: (1) green visioning, (2) eco ethos, (3) climate guard, (4) inclusive strategy, (5) empathy ethos, (6) community shield, (7) ethical blueprint, (8) integrity ethos and (9) compliance guard. These typologies and related focuses determine the different strategic options of organisations, the decision-making emphasis concerning ESG factors and OR components and the organisation’s behaviour concerning its internal and external environment. According to ST, the nine typologies interact with each other, emphasising the existence of interconnectedness, interdependence and cascading effects between ESG and OR.

The paper represents a unique attempt to interrelate ESG factors and OR components according to a ST lens, emphasising the dynamic nature of their interactions and organisations’ need for continuous adaptation and learning to make decisions that create sustainable long-term value.

The coronavirus disease 2019 (COVID-19) pandemic adversely affected small and medium-sized enterprises (SMEs) in India. Amongst the challenges faced were the adjustments required in leadership skills to address pandemic-induced technological changes and the necessity for employee skill upgrading. This study examined the factors that influenced organisational performance in Indian SMEs, particularly in the context of the digital transformations that were brought about by the pandemic.

The study employed a cross-sectional design to investigate a set of hypotheses that were formulated to understand the relationships amongst digital leadership, digital training, empowerment and organisational performance. The data were collected during the pandemic from 487 employees who were working in various SMEs in India. Questionnaires were distributed through email and social media platforms, and electronic consent was obtained from each participant.

The study's findings indicated positive associations amongst digital leadership, digital training, empowerment and organisational performance. They also highlighted the mediating role of empowerment in these relationships. Furthermore, organisational resilience was found to positively moderate the relationship between empowerment and performance.

The study stands amongst the pioneers in exploring the role of digital leadership and digital training during the pandemic and their impact on employee empowerment amongst SMEs in a developing country.

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.

This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.

The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.

This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.

This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.

Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.

This study aims to identify the dimensions of satisfaction in the halal tourism literature by analyzing the identified antecedents and outcomes. The study aims to synthesize the current empirical findings in halal tourism. Additionally, this study provides a comprehensive understanding of the factors that lead to halal traveller satisfaction.

Using a meta-analysis approach, this paper synthesizes the fragmented and conflicting findings of 56 quantitative studies focusing on satisfaction and its antecedents and consequences in the halal tourism context. Data from 145 relationships representing an aggregate sample size of 21,173 were used. Additionally, this study extends the analysis by incorporating contemporary factors such as the impact of COVID-19, sample size and gender as moderators.

The findings indicate that both physical characteristics and psychological aspects are positively related to satisfaction. Further, this study reported that endorsement and revisit intention are the significant consequences of satisfaction. Lastly, this study identifies the significant moderating effect of the COVID-19 pandemic, sample size and gender on the relationship between satisfaction and its antecedents/consequences.

Global halal tourism industry caters to Muslim and non-Muslim tourists across the globe; this article identifies the contributing factors of satisfaction in the halal tourism context. Policymakers can adapt according to their needs and preferences.

This study provides cumulative evidence to the literature regarding the relationship between satisfaction and its antecedents/consequences in halal tourism. This is the first meta-analysis study on the mentioned topic, making significant theoretical, managerial and methodological contributions to halal tourism research.