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This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).

Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper considers generalized least squares (GLS) estimation for panel data models.

The findings of this study confirm expectations concerning the impact of audit committee attributes on the IRQ. Indeed, audit committee independence and meetings have a significant positive impact on IRQ. However, no significant association is found between financial expertise and IRQ.

The findings of this paper have significant implications for policymakers, who, through proper legislation, should encourage the formation of larger audit committees and ones with a higher percentage of independent members. They should also establish a minimum number of audit committee meetings per year. These regulations, which aim to increase the efficacy of audit committees’ supervisory and monitoring tasks, would promote corporate transparency and improve IRQ.

This study supports the existing literature. First, it expands the scientific debate on IRQ. Second, unlike previous studies, which used more subjective methods to measure the degree of integrated reporting (IR), this study relied on the CGVS variable from the DataStream ASSET 4 Database. Third, the research is novel because it indicates the crucial role of internal assurance mechanisms in wide managerial reporting practices in European companies. The sample consisted of European firms only, whereas previous studies used a global sample. Finally, this study is based on recent data (2010–2021), while other studies covered the period between 2008 and 2013.

This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific Islamic legal maxim (ILM).

This paper gathered findings using qualitative approach where a single case study was selected. The study began with a preliminary study to assist the selection of the case study and later two phases of interviews done at the institution selected as the case study.

This paper has provided insights into the internal Shariah audit practices change using sociology of translation that incorporated ILM as the basis to strengthen the Islamic banking operations by achieving maqasid al-Shariah (MS). The findings of this paper provide distinguished insight on internal Shariah audit change process and ILM. The significance of this study is that a new contribution through exploring the viewpoints of the perception that satisfying the minimum legal requirements of Shariah compliance may not be sufficient for proper Shariah audit in IBIs. Therefore, the existence of ILM within a change process serves as a basis for best practices to be able to achieve MS through the means (wasa’il) used in realising IBIs’ objectives.

The application of ILM to internal Shariah audit change process that would guide Muslim auditors to be in line with Islamic principles. This paper focuses on the application of ILM to the Shariah audit practices changes as ILM embodied ethical value to the general concept of maslahah (well-being) under MS in the period of post-COVID-19.

This study aims to develop and test a research model that explores the empirical relationship between consumer religiosity, brand love and consumer forgiveness. Its objective was to enhance our understanding of the mechanisms that can influence consumers to extend forgiveness to brands in the context of Islamic banking in Tanzania.

The study used a quantitative cross-sectional survey design to gather data from 399 respondents in the Dodoma and Dar-es-salaam regions of Tanzania. A structured questionnaire was used to collect the data, which were subsequently analyzed using structural equation modeling (SEM) with AMOS 21.

The study’s findings revealed that consumer forgiveness is influenced by the level of brand love at an individual level. Additionally, the findings indicate that in the context of Islamic banking, brand love is an emotional behavior that is influenced by the strength of religious beliefs, that is, consumer religiosity. Consequently, the findings highlighted the mediating role of brand love in the proposed relationship between consumer religiosity and consumer forgiveness.

The fact that Islamic banking is guided by Islamic laws (Sharia) and Islamic values means that competitiveness in this sector can be established by serving consumers who are well-versed in Islamic teachings and doctrines. Furthermore, customers who possess a strong understanding of Islamic teachings and doctrines can be an asset to Islamic banks, as they are less likely to switch banks due to service delivery issues.

This empirical study is one of the few attempts to explore the relationship between consumer religiosity, consumer forgiveness and brand love. It expands our understanding of consumer forgiveness by examining the influence of deontological norms (applying norms to assess Islamic banking practices) and teleological evaluation (evaluating Islamic banking practices based on the overall balance of right and wrong expected to occur).

This paper aims to examine the influence of supply chain management by assessing the relationship between internal and external integration and small and medium enterprises (SMEs) owners’ Islamic practices in enhancing halal supply chain integrity (HSCI) and SMEs’ performance.

A total of 176 SMEs were surveyed using a self-administered questionnaire. The sample was selected using convenience sampling from two major halal exhibition events in Malaysia. Structural equation modeling (SEM) was used to analyze the data and test the hypotheses.

The findings showed that supply chain integration (SCI), Islamic human capital and HSCI have a significant relationship with SMEs’ performance. It was also found that HSCI mediated the relationship between both SCI and Islamic human capital and SMEs’ performance.

SME owners or managers should be committed to developing the internal processes within the organization and strategizing to link these processes with the external processes to obtain the full benefits of integration. Furthermore, as the upper management, owners and managers must understand the supply chain challenges, priorities and practices thoroughly, as they are responsible for Islamic business ethics. They should work to provide support to increase religious orientation in the SMEs, as this would likely enhance all other factors.

This is one of the few types of research to use HSCI as a mediator in halal food studies in addition to improving SMEs’ performance.

This study aims to explore the strengths, weaknesses, opportunities and threats (SWOT) of the Muslim-friendly homestay business in Malaysia to help identify and recommend practical strategies to capitalize on the strengths and potentials while overcoming the current shortcomings and threats.

The Muslim-friendly business owner and operators in Sabah, Malaysia, were the subject of a series of focus groups and expert opinion interviews. The data was transcribed, and then the variables were categorized into the four SWOT categories using content and thematic analysis. Meanwhile, threats, opportunities, weaknesses and strengths (TOWS) analysis is used to identify the best strategy alternatives.

The SWOT analysis identifies several strengths (e.g. diverse and unique Islamic culture and heritage [S1], iconic Islamic landmarks [S2], rich natural beauty [S3], well-established halal tourism industry [S4]); weaknesses (e.g. limited awareness [W1], limited infrastructure and facilities [W2], limited human resources and trained personnel [W3], lack of Islamic tourism products and experiences [W4]); opportunities (e.g. growing demand for Islamic tourism [O1], increasing disposable income [O2], potential for collaborations [O3], potential for partnerships [O4], potential for expanding Sabah’s halal tourism offerings [O5]); and threats (e.g. competition [T1], political instability [T2], economic downturns [T3] and environmental and social challenges [T4]).

This paper could serve as a guideline and supplementary information for stakeholders in the homestay industry to grasp their business environment better.

To the best of the authors’ knowledge, this is the first study of its type to blend SWOT and TOWS analysis with the sector of Muslim-friendly homestays. Hence, the findings might expand understanding of the Muslim-friendly homestays industry and aid businesses in penetrating this growing market.

Exploring the current phenomenon of the cash waqf-linked sukuk (CWLS) program issuance that involves Islamic banks in Indonesia, this paper aims to investigate the key barriers and intentional behaviors in realizing wealthy Muslims’ contribution to the program using the intermediary function of Islamic banks. Moreover, this study provides a conceptual framework to set effective marketing strategies to encourage wealthy Muslims to become cash waqf founders and sustain their contribution.

This qualitative study used a literature review and in-depth interviews to generate insights for developing a model of wealthy Muslims’ behavior toward cash waqf programs held by Islamic banks.

The study identified low trust, literacy and transparency as the biggest barriers to cash waqf contributions, but suggests that a greater role for Islamic banks, personal engagement and innovative product offerings can help to overcome these barriers. The study also identified three new behavioral dimensions that are important for understanding wealthy Muslims’ contributions to cash waqf: personal financial planning, accountability and political issues. Based on these findings, the study proposes 10 strategies for all stakeholders to pursue in the short and medium term to promote cash waqf contributions from wealthy Muslims.

This study only involved respondents from three major cities in Indonesia: Jakarta, Bandung and Surabaya because these cities have a large number of wealthy Muslims. Future research can collect more samples from all major cities in Indonesia or other Muslim majority countries, and use other qualitative methodology such as phenomenological, ethnographic, grounded theory, case study or action research. The findings of this study can be the starting point for further research and the proposed conceptual framework requires empirical testing in the future.

The findings of this study can be a basis for policymakers and the Islamic financial industry in formulating marketing, education and socialization strategies for innovative cash waqf programs.

The findings of this study will support the acceleration of cash waqf collection for cash waqf initiatives through Islamic banks. Moreover, with a better understanding of the factors impeding and motivating the most potential Muslim groups to contribute to the innovative cash waqf program, the ultimate goal of higher national socio-economic development becomes more attainable.

To the best of the authors’ knowledge, this study is the first to investigate wealthy Muslims’ behavioral factors for contributing to innovative cash waqf held by Islamic banks, from various stakeholder perspectives. It fills a research gap in the literature on innovative cash waqf and behavior.

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

Rapid urbanization and the shortcomings of traditional construction methods motivate construction professionals to explore faster and more sustainable approaches such as off-site construction (OSC). Thus, the purpose of this paper is to identify the drivers influencing OSC adoption and to explore the key drivers of its widespread adoption in Egypt.

A comprehensive global literature review was performed initially to develop an up-to-date list of OSC adoption drivers, which was confirmed in the Egyptian context through a pilot study. Then, social network analysis (SNA) was utilized to determine the most influential drivers as well as shortlist them to construct the final questionnaire survey. A total of 57 stakeholders in the Egyptian construction industry responded. Lastly, the relative importance index (RII) was calculated to rank the drivers, revealing the key drivers.

The results revealed that higher productivity, improving project quality control, shortening construction time, improving product quality and improving supervision and inspection are the top five drivers. On the contrary, government policies and regulations is the least significant driver.

This research contributes to the body of knowledge by introducing a comprehensive, up-to-date list of drivers, which helps the stakeholders gain a better understanding of the driving enablers of adopting OSC generally and helps Egyptian stakeholders make more informed decisions about its implementation specifically.

This study aims to conduct a comprehensive analysis of the existing literature pertaining to the governance of Islamic social finances (ISF). The primary aim is to identify and highlight global research patterns and deliver noteworthy insights that can be gleaned by ISF institutions worldwide.

This study uses a hybrid approach, incorporating both bibliometric and content analysis methodologies. The authors curated a data set comprising 73 scholarly documents (articles) obtained from the Scopus database, covering the period from 2010 to 2023. The data collection process was conducted in March 2023. VOSviewer and content analysis were used to analyze the collected data.

The authors unveiled six distinct categories derived from the available literature on governance in ISF. These categories encompassed accountability, governance practice, performance, efficiency, Islamic accounting and governance awareness. Extensive deliberations have taken place regarding these six categories to enhance their prominence among ISF institutions. Furthermore, the findings of this study provided valuable directions for future research in this domain.

The use of English articles obtained from the Scopus database in this study ensured that the selected papers were of a significant standard of excellence within the specific realm of knowledge under examination.

Enhancing governance practice within ISF institutions could enhance their overall performance, thereby playing a crucial role in optimizing their contributions to societal and economic contexts.

This endeavor served as a means to enlighten numerous stakeholders regarding social finance institutions, fostering an environment of informed decision-making and effective governance that aligns with the principles of Islamic economics.

This study represents a pioneering bibliometric publication on the governance of ISF, providing academics with a robust basis for comprehending the evolving landscape of literature within this specific area of research.