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This study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small and medium enterprises (SMEs), a limited skill set, poor quality of data, political uncertainty and a community-based business culture.

The study considers the audit market in Palestine using a sequential mixed-methods approach combining a questionnaire survey and a series of in-depth interviews. A total of 129 Big-4 and non-Big-4 auditors were surveyed.

The use of APs is driven by the auditor size (Big-4 vs non-Big-4) and the client size (large vs SMEs). Even though the use of APs has increased over the past decade, audit objectives, know-how, and personal, family and social connections among auditors and clients influence the quality of the audit process.

Small firms take advantage of the lack of audit governance in Palestine. Our findings suggest that the regulators should help bridge the knowledge-sharing programmes between the small and large audit firms to help improve audit quality.

Studies on audit quality, particularly using APs, in the context of politically unstable cases such as Palestine are limited. The study has implications for the use of APs in the case of SMEs to prepare for the technological revolution that will modernise audit procedures and quality soon.

Existing theories on the determining factors of corporate investment decisions raise the importance of financial market imperfections in explaining investment behavior. Many factors have been proposed as drivers of investment, mainly in developed economies, while emerging countries have almost been neglected. The main purpose of this study is to examine the effect of financing constraints on the investment behavior of a small context, namely, Jordan, with an imperfect environment.

This study considers panel data regressions from the industrial companies traded at the Amman Stock Exchange with a total of 1,058 firm-year observations.

The results are able to demonstrate that business size, tangibility, market-to-book ratio, profitability, financial slack and leverage are major drivers of investment choices. The results support the importance of information asymmetry in explaining the investment behavior of firms. Nonetheless, the Q-theory is in place, as is firm agility.

Policies to reduce information asymmetry are immediately needed to help firms increase investments by providing them with access to training, technology and market information. They also should enhance the firms’ opportunities for growth. Moreover, they should make it easier for businesses to access financial slack, such as by improving access to credit and financial institutions. They also can work to improve the financial infrastructure to meet the financing needs of businesses. Finally, smaller businesses should be assisted by improving their ability to invest and grow.

To the best of the authors’ knowledge, this is one of the first studies, if any, to investigate this issue in a distinct environment. Despite the unique characteristics of Jordan, the findings are applicable to other countries that experience comparable political and economic circumstances because Jordan has traits common to many emerging nations.

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate of publications on IB indicates that this subject has attracted a substantial amount of scholarly attention. It has also been a prioritized topic for many banking and financial scholars in Bangladesh. This paper aims to conduct a bibliometric analysis to assess the research on IB in Bangladesh.

The method used in this study is a bibliometric analysis of the sample literature collected in January 2022 from the SCOPUS database. The sample size of the study is 120 articles published between 1999 and 2021 which meet the specific selection criteria. To analyze the data, software such as Rstudio (Rshiny), Microsoft Excel and VOSviewer have been used. The analyses were performed in three broad categories: overall performance indicators, citation analysis and cross-dimensional keyword analysis, followed by a brief content analysis that identifies research streams.

This paper shows a notable increase in the number of publications between 2012 and 2021 with Alam M.K. being the highest contributor to this momentum publishing 12 articles. The findings also highlight the most contributing countries, organizations, publications, articles, sources and subjects. Out of 120 articles, this study has identified 14 research streams that have already been investigated by previous authors. The research streams include the growth of IB in Bangladesh; corporate social responsibility; Islamic human resource management; comparative study; customer satisfaction; development issues; efficiency of Islamic banks; green banking; Islami Bank Bangladesh Limited; IB industry; Islamic finance; Islamic microfinance; Shariah governance; and theoretical aspects of IB in Bangladesh. This study further identified future research agenda with specific research questions.

This research is limited to journal articles published in English in Scopus-indexed publications. Further research could include various databases, such as the Web of Science, and increase studied units. While this study focused only on bibliometric analysis and research streams, future studies may center on the systematic review of articles published on specific topics.

Although IB is a rising sector in the financial system of Bangladesh, to the best of the authors’ knowledge, this is the first bibliometric analysis of IB in Bangladesh. The 14 research streams identified in this study also uniquely provide 10 future research agendas with 39 specific research questions.

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.

This study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date.

Two methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap between theory and practice of ethical principles and business practice in the Islamic banking and financial industry, the latter quantified the intensity of the gap identified.

The findings indicate that global ethical practices were found to be above medial, and the South East Asian region stood out with a relatively better performance along with the subpar performance of the African region. Among the ethical parameters, the praxis of marketing ethics was found to be distinctly aligned with the principles, and the organizational ethical decision-making behaviour was held to be least harmonized with the norms.

The findings of this study help researchers and regulators to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice.

In spite of the vast literature, comprehension of the overarching ethical standing of IFIs is still equivocal. This study contributes to the growing literature of ethical and/or Islamic finance primarily in two ways. Firstly, it provides a comprehensive depiction of the ethical standings of the IFIs all around the globe, which can be treated as a guiding document for regulators and industry practitioners to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Secondly, it helps researchers identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.

The paper aims to examine whether the daily conventional money market overnight rate influences the monthly investment rate of Islamic deposits in Malaysia. The traditional approach, which averages the high-frequency data to match the low-frequency data, results in information loss for the high-frequency data.

The paper uses the mixed data sampling (MIDAS) model to study the relationship between Islamic banking and conventional banking. The Malaysian data are used for the analysis as Malaysia has one of the most developed Islamic financial industries in the world, and it is well-known for its dual banking system.

The evidence shows that the conventional overnight rate has a positive effect on the Islamic deposit rate. The results are consistent for Islamic deposit rates with different maturities. The positive aggregate effect holds when the lag length of the daily conventional overnight rate goes up to 90 days. Additional evidence shows that the daily conventional overnight rate has a similar effect on the conventional deposit rate.

This paper documents that the relationship between Islamic banking and conventional banking is not monotonous. When high-frequency data is averaged with low-frequency data, the non-linear relationship will be masked. It highlights the importance of using high-frequency data to get a detailed picture.

This study aims to review to what extent Islamic banks carry conventional monetary policy impulses. Hence, the authors focus to review on the presence or absence of an Islamic financing channel.

A systematic approach to the literature review was adopted. The search criterion is confined to empirical studies that examined the transmission of interest-based monetary policy through Islamic banks’ financing, particularly empirical studies that check the existence of an Islamic bank financing channel of conventional monetary policy. By adopting a systematic approach, over 40 empirical papers published in Scopus and Google Scholar were selected for review and analysis to suggest prospects for future analysis in this field.

The existence of Islamic banks may raise concerns for local central banks, particularly in terms of implementing monetary policies that rely on interest rates. Indeed, the specific nature of the business model of Islamic banks based on the sharing of losses and profits as an alternative to interest rate–based remuneration suggests a priori the non-transmission of monetary policy through these free-interest banks. Despite this, the actual asset structure of Islamic banks may facilitate the transmission of monetary impulses to the economy. Currently, there are limited and inconclusive empirical studies on how Islamic bank financing contributes to the transmission of monetary policy. Additional research is required to fully comprehend the response of Islamic banks to fluctuations in monetary policy interest rates, as well as the factors that impact their reactions.

This literature review is incredibly important as it thoroughly examines a critical issue from both academic and practical perspectives. Analyzing how monetary policy actions can be transmitted through Islamic bank financing is an important task that can provide insights for future research. A straightforward response to this inquiry could assist central banks in formulating effective monetary policy.

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced magnetic field and temperature have been determined using parametric analysis.

Ternary hybrid nanofluids has outstanding hydrothermal performance compared to classical mono nanofluids and hybrid nanofluids owing to the presence of triple tiny metallic particles. Ternary hybrid nanofluids are considered as most promising candidates in solar energy, heat exchangers, electronics cooling, automotive cooling, nuclear reactors, automobile, aerospace, biomedical devices, food processing etc. In this work, a ternary hybrid nanofluid flow that contains metallic nanoparticles over a wedge under the prevalence of solar radiating heat, induced magnetic field and the shape factor of nanoparticles is considered. A ternary hybrid nanofluid is synthesized by dispersing iron oxide (Fe3O4), silver (Ag) and magnesium oxide (MgO) nanoparticles in a water (H₂O) base fluid. By employing similarity transformations, we can convert the governing equations into ordinary differential equations and then solve numerically by using the Runge–Kutta–Fehlberg approach.

There is no fund for the research work.

This kind of study may be used to improve the performance of solar collectors, solar energy and solar cells.

This investigation unfolds the hydrothermal changes of radiative water-based Fe₃O₄-Ag-MgO-H₂O ternary hybrid nanofluidic transport past a static and moving wedge in the presence of solar radiating heating and induced magnetic fields. The shape factor of nanoparticles has been considered in this study.