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The present study aims to examine and explain cultural heritage destination by applying multiple dimension image model (cognitive–affective–conative aspects).

A total of 233 international heritage-based tourists were surveyed on-site at some of the most prominent historical attractions in Malacca, one of the first cities in Malaysia declared as a UNESCO World Heritage Site. The covariance-based structural equation modelling was applied to examine the hypotheses.

The structural equation modelling validated that cognitive image aspects such as living culture, intangible and tangible are affected positively. The effects are statistically significant for conative and affective images. On the other hand, cognitive tangible image is an aspect that impacted affective image to a lesser degree than conative image. Whereas affective image attributes were found to have significant and positive influence on conative image.

This study enriches the limited empirical research study on heritage image conceptualisation by expanding into tri-component model. The destination image has garnered a great deal of attention, particularly due to its significant and impactful influence on the decision-making and the sustainable behaviour of tourists, and it has since become the subject of many studies in the tourism and hospitality literatures. But most research concerning heritage image for destinations has considered the construct uni-dimensionally.

Through a systematic literature review, this paper aims to endeavor to present a thorough historical perspective on the evolution of employee-based brand equity (EBBE), offering a comprehensive understanding of its development. The study explores the general model, causes and effects of EBBE, as well as the role of culture, leadership and brand management in building EBBE. The paper proposes an integrative framework to understand the interrelationships between the various dimensions of EBBE and offers practical guidelines for future research and the business world.

The paper uses a systematic literature review approach to analyze and synthesize 30 studies on EBBE retrieved from SCOPUS and Web of Science. The analysis involves a thematic and content-based examination of the literature, which is organized into three thematic groups.

The review highlights the importance of EBBE as a driver of organizational performance and success. The paper identifies the evolution of the major themes, trends and debates in the literature and suggests areas for future research. It underscores the need for more qualitative, multi-level and longitudinal research on EBBE, as well as the exploration of the links between EBBE and other forms of brand equity.

This paper is one of the first systematic literature reviews of EBBE, offering a comprehensive and integrated view of the existing literature since the beginning of this concept. The paper’s originality lies in its proposed integrative framework that captures the interrelationships between the various dimensions of EBBE and provides practical guidelines for future research and the business world.

This study aims to conduct a review and analysis of the literature on Shariah audit compliance by examining the difference between internal and external auditors, the scope of internal Shariah audits and the qualification of Shariah auditors.

The current study used content analysis and the descriptive approach to achieve the main objective of the study. To ensure that Islamic Financial Institutions’ (IFIs) practices preserve Shariah principles and values when providing Shariah-compliant products and services, this audit will be used to supervise and monitor the operations of IFIs. The main goal of Shariah compliance auditing is to protect the interests of IFIs stakeholders, including account holders, shareholders, creditors, management and employees, as well as the general public while ensuring that the mechanisms of checks and balances in place are appropriate and tailored to the goals and missions of its establishment following the Maqasid Al-Shariah.

The findings of this study attempt to contribute to the body of knowledge surrounding Shariah audit compliance by advising IFIs on the value of Shariah compliance auditing in addressing the needs of its stakeholders. As a result, the benefits of Shariah compliance audits will be maximized, and future legislative changes will be implemented to reduce or completely remove the risk of Shariah’s failure to comply.

This research advises IFIs on the usefulness of Shariah compliance auditing in addressing the demands of its stakeholders to add to the body of knowledge on Shariah audit compliance. Moreover, all parties involved to take action to reduce the gap that will significantly affect stakeholders’ confidence, particularly concerning the Shariah compliance of the IFIs’ products and services on their operations and activities.

The advantages of Shariah compliance audits will thus be maximized, and future regulatory improvements will be made to lessen or eliminate the danger of Shariah noncompliance.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

Green consumption behaviour (GCB) has been advocated to mitigate the environmental consequences of traditional consumption patterns. Besides the current circumstances, Generation Z college students are a sizable consumer group who are likely to be concerned about the future. Thus, this study aims to examine the factors affecting the college students’ GCB and the moderating effect of government support to provide new evidence from college students in China.

In addition to environmental knowledge and social media influence as the variables, government support was used as a moderator to develop the extended theory of planned behaviour (TPB) model. Purposive sampling was used to obtain 328 valid responses from Chinese college students. The collected data were analysed using partial least squares structural equation modelling.

The findings indicated that subjective norms, perceived behavioural control, environmental knowledge and social media influence substantially affect students’ GCB. Notably, the moderation analysis suggested that government support greatly strengthens the relationship between subjective norms and social media influence on the GCB of Chinese college students.

The study provides several significant practical implications as the findings could be referred by stakeholders, such as government and businesses entities, in formulating policies and strategies to encourage the consumers’ GCB in mitigating ecological consequences.

The extended TPB model that integrated environmental knowledge and social media influence with the government support as the moderator contributes to the extant literature with the evidence derived from Generation Z in China.

The current study investigates perceptions of street harassment from a linguistic perspective. With regard to the theory of speech acts, some may deem street remarks as compliments instead of catcalls. There is a lack of linguistic research regarding the issue conducted with a Bruneian demographic. This study recognises the difference in the use of language by men and women and aims to find whether there is a difference in their perceptions of street remarks.

A method of triangulation between questionnaire surveys and focus group interviews was carried out to actualise these aims. Thirty-two female and thirty-two male respondents from the survey were used to conclude quantitative findings, whereas three male and three female participants were recruited for the focus group interview. Data were analysed through a t-test and discourse analysis consecutively.

Quantitative data (p = 0.398) reveal that both men and women perceive street remarks almost equally as a form of street harassment. However, qualitative data reveal that male language and behaviour portray a more positive and tolerant attitude.

This study provides evidence of the difference in perceptions between men and women towards street harassment.

This study explores a relatively unexplored area, that is investigating street remarks in a non-Western context, where the demographic could have different perceptions towards street remarks.

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for their higher quality, financial stability, stakeholder acceptance and overall growth compared to non-accredited educational institutions. Given these positive outcomes, this study aims to explore the role of accreditation in fostering financial innovation and business sustainability.

The study used a qualitative design to understand this relationship, engaging 36 leaders from Advance Collegiate Schools of Business-accredited business schools in the Gulf Cooperation Council region as participants to collect data. Semi-structured interviews were conducted to gain an in-depth understanding of the topic. Data were analysed using the content analysis method.

That accreditation significantly influences the business sustainability of these schools. In addition, although the direct impact of accreditation on financial innovation may not be immediately apparent, it was observed that financial inflows experienced remarkable growth after obtaining accreditation.

While the effects of accreditation have been thoroughly researched, its influence on financial innovation and business sustainability remains unexplored. This study aims to discern if accredited educational institutions excel in financial innovation and maintaining sustainable business practices. These findings have important implications as they guide university administrators to maximise the benefits of accrediting their business schools.

Given their interrelationship, international market selection (IMS) and entry mode selection (EMS) must be considered jointly if an optimal entry strategy is to be realized. However, researchers in the field of international construction have the tendency to consider IMS and EMS independently or sequentially. Therefore, this paper aims to explore a holistic framework that can accommodate IMS and EMS concurrently and test it using empirical data.

his study includes theoretical and empirical research. In theoretical part, an integrated decision model of IMS and EMS is proposed adopting literature review and theoretical derivation, then hypotheses are developed for the impact of decision-making factors. In the latter part, the IMS and EMS of 54 Chinese contractors in 67 countries were investigated, empirical data are collected according to hypotheses, an ordinal logistic regression model is established for statistics analysis. Finally, findings are drawn by comparing literature-based hypotheses with data-based analysis results.

Results show that empirical data fit theoretical model well. Findings are: IMS and EMS can be integrated into a holistic decision-making framework when be properly sequenced. When IMS and EMS are determined simultaneously, the decision can benefit from a sharing of common information. And the roles of at least 13 common factors are empirically demonstrated in this study.

The integrated decision sequence proposed in this study is applicable for a specific market, and cannot compare multiple alternative markets directly. The decision-making factors identified in this paper do not cover the enterprise strategic objectives and some other factors. Empirical data and some theoretical assumptions are based on the international market entry strategy of Chinese contractors. Therefore, the conclusions may not be completely applicable to global contractors though have certain reference value.

Based on the idea of holistic decision-making of IMS and EMS, this study proposes an international market entry strategy (IMES) sequence and an explicit model for determinants, then tests them with empirical data. This paper provides a new idea to manage IMS and EMS concurrently, which can improve the efficiency of IMES decision-making and avoid missing optimal alternatives. This study paves the way for a practical model and provides reference for contractors' international market entry strategy.

This paper presents a qualitative study of penetration testing, the practice of attacking information systems to find security vulnerabilities and fixing them. The purpose of this paper is to understand whether and to what extent penetration testing can reveal various socio-organisational factors of information security in organisations. In doing so, the paper innovates theory by using Routine Activity Theory together with phenomenology of information systems concepts.

The articulation of Routine Activity Theory and phenomenology emerged inductively from the data analysis. The data consists of 24 qualitative interviews conducted with penetration testers, analysed with thematic analysis.

The starting assumption is that penetration testers are akin to offenders in a crime situation, dealing with targets and the absence of capable guardians. A key finding is that penetration testers described their targets as an installed base, highlighting how vulnerabilities, which make a target suitable, often emerge from properties of the existing built digital environments. This includes systems that are forgotten or lack ongoing maintenance. Moreover, penetration testers highlighted that although the testing is often predicated on planned methodologies, often they resort to serendipitous practices such as improvisation.

This paper contributes to theory, showing how Routine Activity Theory and phenomenological concepts can work together in the study of socio-organisational factors of information security. This contribution stems from considering that much research on information security focuses on the internal actions of organisations. The study of penetration testing as a proxy of real attacks allows novel insights into socio-organisational factors of information security in organisations.

The choice between different financing sources is governed by a number of finance theories, particularly, trade-off theory and pecking order theory. However, the special characteristics of Islamic finance, which forces the exclusion of conventional bonds, leave Islamic banks with limited number of alternatives. Tier 1 sukuk are distinguished type of sukuk that combines the features of conventional bonds and stocks. This paper aims to answer the following question: Does the issuance of Tier 1 sukuk positively affect Islamic banks’ profitability or is their impact concentrated on enhancing Islamic banks’ capital adequacy ratios?

The data set used in this study consists of all United Arab Emirates (UAE) Islamic banks that issued Tier 1 sukuk over the period 2010–2020. Pooled and fixed effects panel regressions of Tier 1 sukuk and other control variables on three proxies of Islamic banks’ profitability were run. The selection of fixed-effect model is based on Hausman test, redundant fixed effects and likelihood ratio test.

This study reveals novel findings. Tier 1 sukuk increases both earnings per share (EPS) and capital adequacy ratios. That is, this study finds that there is a positive significant impact of Tier 1 sukuk on EPS, which indicates that issuing more Tier 1 sukuk will generate more return to shareholders in terms of higher EPS because of the lower cost of Tier 1 sukuk compared to equity. However, this study finds that there is an insignificant impact of Tier on sukuk on both return on assets and return on equity. Hence, it is concluded that Tier 1 sukuk does not increase the risk appetite of UAE Islamic banks.

Tier 1 sukuk is a niche instrument that has been recently used by Islamic banks. Hence, there are a limited number of Islamic banks that have issued this type of sukuk and consequently limited number of observations. Therefore, with the increased use of this instrument, a larger set of data will be available for examination. In addition, future research could examine the relationship between issuing Tier 1 sukuk and profitability in other countries where such sukuk have loss absorption feature. The impact of other types of sukuk, such as liability sukuk, on Islamic banks’ profitability could also be an interesting field of study.

This study recommends Islamic banks to issue more Tier 1 sukuk to enhance their profitability indicators while meeting Basel III accord. This study also recommends investors to purchase the stocks of Islamic banks that issue Tier 1 sukuk because they are able to offer them higher EPS. The authors advise the UAE regulators to allow Islamic banks to issue Tier 1 sukuk with loss absorption feature to enable Islamic banks engage in more risky activities that usually provide larger profits. This study also suggests that the Islamic Financial Services Board (IFSB) reclassifies Tier 1 sukuk, with loss absorption feature, within the highest quality of capital, common equity Tier 1, to encourage Islamic banks to issue this type of sukuk, especially Basel III accord and IFSB 15 require higher ratios of common equity Tier 1 to risk-weighted assets.

This research contributes to the existing literature in two ways. First, it adds to the existing literature on the impact of sukuk on Islamic banks profitability. That is, contrary to prior studies that merely investigate the impact of issuing ordinary sukuk on profitability, this study explores a distinguished type of sukuk, that is Tier 1 sukuk, that has been surprisingly ignored so far. Second, this study shows that it is not only capital adequacy ratios that have improved as a result of issuing Tier 1 sukuk but also Tier 1 sukuk reduce the cost of capital of UAE Islamic banks which has been reflected in a higher profitability proxied by EPS. Hence, these sukuk serve a dual function for Islamic banks by improving both capital adequacy and profitability ratios.