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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 study examines the relationships between collaboration capability (CC) and supply chain risk management (SCRM) and the mediating role of supply chain alignment (SCA) between CC and SCRM. It also investigates the moderating role of data-driven culture (DDC) on the path joining CC and SCA.

A survey was conducted via a structured questionnaire among the 297 managers of Business-to-business (B2B) firms. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

The result found a positive and significant relationship between CC and SCRM, CC and SCA, and SCA and SCRM. The research found a significant mediating role of SCA between CC and SCRM. The study also found a significant moderating role of DBC between CC and SCA.

The outcomes demonstrate the management and societal relevance of the study from the viewpoint of businesses in developing nations. To cope with dynamic shifts, managers and decision makers need to take initiative for collaboration among the supplier, to align with their supply chain operations and enhance preparedness of DDC to overcome supply chain-related risks in the future.

The results of this empirical study have the significant potential to provide valuable guidance and insights about the B2B firms’ CC to develop SCA to enhance SCRM as risk management for the supply chain can aid in loss prevention and provide an edge over competitors. To the best of the authors’ knowledge, these relationships based on the dynamic capability view (DCV) add to existing studies on B2B firms’ supply chains in a novel way.

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 investigate the behaviour determinants towards cash waqf for productive purposes between two different classes of Muslims: the upper-middle class and the lower-middle class.

Under the Theory of Planned Behavior framework, this study modified previous literature to investigate the determinants of two Muslim classes’ behaviour towards cash waqf for productive purposes. A structural equation model was applied to test the hypothesis, and an in-depth interview was conducted to explain the findings further.

The behaviour of participating in cash waqf for productive purposes differs between the two Muslim segments. Upper-middle-class Muslims’ intentions will not necessarily consider subjective norms, even though they will consider religiosity as their deciding factor. Meanwhile, this study found different results on the influence of attitude, religiosity and subjective norms to intention in the lower-middle-income group. Other attributes such as perceived behaviour control, knowledge, trust and perceived benefits show positive and significant effects on the intention for both income classes of Muslims.

The current findings may not accurately reflect ideal conditions due to the low level of waqf literacy and actual participation of Muslims in cash waqf for productive purposes. Researchers can conduct further studies based on other criteria, such as gender, age, education level or area of residence, using experimental or simulation methods to complement the research.

This study’s findings can support policymakers and related waqf stakeholders to set strategies for cash waqf literacy and participation by providing more detailed information about the differences in Muslims characteristics based on the income classes.

This study specifically modifies the behavioural framework to investigate differences in the behaviour of two classes of Muslims towards their participation in cash waqf for productive purposes in Indonesia.

This study seeks to investigate the interrelationships among sector reputation, purchasing stock intention, sector engagement and attitude toward the sector. Moreover, it aims to explore the moderating role of sector knowledge in the indirect relationship between sector reputation and purchasing stock intention, mediated by sector engagement and/or attitude toward the sector.

Drawing upon the theory of planned behavior, the research framework is empirically tested. A survey involving 300 potential and actual investors was conducted, representing individuals investing in tourism brands within the Egyptian stock market. The validity and reliability of the constructs were assessed using AMOS, while Hayes’s PROCESS macro was employed to examine the mediation and moderated mediation effects.

The findings reveal that sector reputation significantly influences sector engagement, attitude toward the sector and purchasing stock intention. Furthermore, the attitude toward the sector serves as an explanatory factor for investors’ propensity to purchase stocks of tourism brands. The study confirms the serial mediation effect of sector engagement and attitude toward the sector, respectively, in the relationship between sector reputation and purchasing stock intention. Additionally, it confirms the moderated mediation role of sector knowledge in the relationship between sector reputation and purchasing stock intention, mediated by attitude toward the sector.

The research outcomes suggest that executives in the tourism industry should identify key determinants to enhance purchasing stock intention by fostering greater sector engagement and fostering positive attitudes toward the tourism sector.

This study contributes to the existing literature by shedding light on the importance of maintaining a positive brand reputation and emphasizing the influential role of investors’ knowledge, engagement and attitude in shaping investment decisions in the stock market. These insights contribute to the understanding of investor behavior and have practical implications for organizations in managing their brand reputation and fostering positive customer–brand interactions in the stock market context, thus the current study was conducted.

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.

This study aims to explore the mediating role of digital technologies-based supply chain integrating (SCI) strategies on the agri-supply chain performance (SCP) and firm performance (FP). This research has introduced recently emerged digital technologies such as Internet of Things (IoT). Further, based on theoretical support and an extensive literature review, this research has proposed some hypotheses, which have been quantitatively validated for their significance.

A conceptual model was formulated based on an extensive literature review. Data for this research were gathered from a survey completed by 119 respondents from different departments of agri-firms. Further, partial least square (PLS)-based structured equation modelling (SEM) was used to test the proposed hypothetical model.

The results confirm that IoT-based digital technologies and supply chain processes (organization integration [OI], information sharing and customer integration [CI]) have a significant positive correlation. Furthermore, supply chain practices are positively associated with SCP. Finally, it has been found that FP is positively impacted by SCP.

This research is used to analyse the mediating impacts of digital supply chain processes as a linking strategy for SCP and FP. For practical purposes, this research provides investment decisions for implementing digital technologies in SC strategies. The findings have proposed implications for managers and practitioners in agri-firms based on existing theories: contingency theory (CT) and relational view theory. Also, this study suggests the deployment of smarter electronically based tags and readers, which improve the data analytics capabilities based on auto-captured data. Thus, the availability of quality information improves the data-driven decisional capabilities of managers at company level.

This is a unique and original study exploring the relationship between digitalization, resilient agri-food supply chain (AFSC) management practices and firm performance. This research may be extended to other industries in view of the results from SCP and impact of digitalization.

This study aims to conduct a systematic literature review on consumer behavior (CB) in Islamic banking (IB), encompassing an overview of researched contexts and topics, identifying literature gaps and proposing a comprehensive future research agenda.

By using bibliometric citation and content analysis, this study investigates 135 documents sourced from Scopus indexed publications.

This study delves into the growing field of CB in IB, offering a comprehensive understanding that encompasses influential journals, theories, research context, characteristics and methods used in IB research.

To the best of the authors’ knowledge, this study is the first to provide a comprehensive review of CB studies in the IB domain detailing research topics, prevailing theories, research settings, important variables and research methods.

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.

The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.

The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.

This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.