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This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.

The authors empirically investigate the impact of the existence of a stand-alone risk committee (RC) and its characteristics on the likelihood of stock price crash risk in listed financial firms on the Bursa Malaysia. The authors also test whether the effect of RC on crash risk is attenuating or amplifying by the level of institutional ownership.

The authors use a principal components analysis (PCA) to aggregate and derive a factor score for risk committee characteristics (i.e. independence, qualification, and size) as a proxy for the effectiveness of RC. The study also employs two distinct stock price crash risk measurements to corroborate the findings and partition institutional ownership into dedicated and transient to examine the potential impact of institutional shareholding on RC-stock price crash risk association.

Regression analysis reveals that only RC qualification has a significant negative impact on stock price crash risk. However, when RC characteristics are aggregated into one composite factor, the authors find that firms with effective RCs exhibit lower risk of stock price crash. The authors also find that firms with high level of institutional shareholdings and effective RCs are less likely to experience crash risk likelihood. The additional analyses indicate that the complementary moderating effect of institutional ownership on RC-crash risk nexus is likely to be driven by dedicated institutional ownership. The results are robust across two measures of stock price crash risk and regression specifications for a longer run window.

The study, to the best of the researchers' knowledge, is the first to provide evidence in an emerging market financial sector companies' perspective suggesting that effective RCs are individually and aggregately associated with lower stock price crash risk, which is further strengthened by dedicated institutional investors. These findings are unique and contribute to a small but growing body of literature documenting the need for effective RCs and specific institutional investors and their consequences of improvements in stock price crash risk environment. Results of our research in this area provide important insights to financial and capital market participants, investors, regulators, and policymakers in Malaysia.

The purpose of this study is to investigate Libyan journalists’ perspectives regarding the media laws Articles 37,132, 38 and 46, which address media freedom in the new Libyan Constitution of 2017.

Focus group discussions were done with 35 Libyan journalists, 12 of them from the Constitution Committee, while 23 of them reported the update of the constitution in the Libyan Parliament.

The results of the study indicated that there were media laws articles that did not conform to the international laws and United Nations treaties, which the Libyan Parliament committee approved. Another finding from the journalists was the Constitution should provide and guarantee press freedom, while media laws articles approved to put a paragraph about “censorship” in the press and media as a tool to silence government opposition. In addition, journalists indicated future constitution should redraft Article 38 to conform with Article 19 of the “International Covenant on Civil and Political Rights,” to support the “principles of freedom of expression and information” without control. Moreover, Article 46 needs to be changed and linked to the “provisions of international law on the right of information access” to improve the access and dissemination of information in the media.

Redrafting the constitution articles in the future can be summarised as follows: First, the Libyan Constitution should provide and guarantee press freedom without any censorship and include clear articles to protect journalists in conflict zones. Second, Articles 37,132 and 38, about “freedom of information and publication,” need to be redrafted to link with Article 19 of the “International Covenant on Civil and Political Rights,” to support the principles of freedom of expression and information, and the use of this right must not be subject to prior control. Third, Article 46 needs to be changed and linked to the provisions of “International law on the Right of Access to Information” to improve access and dissemination of information in the media to protect confidentiality sources. The most important articles should be implemented (freedom of information and personal information act) because after the Arab Spring revolutions, there was a transitional period in societies and a change in the constitutions of Tunisia and Egypt. They developed legal articles about media freedom so that Libya resembles other Arab countries. From that point, the journalists recommended that all information should be protected from government interference to ensure transparency, combat corruption and protect independent journalists. These articles will open the way to add more development articles to media freedom rules in the Journalists’ Syndicate. Fourth, there are also various types of threats encountered by journalists in their work. In pursuit of their right and freedom of expression, they recommended that Libya must establish an independent self-regulatory media that are free from political and economic influence. Fifth, journalists need licenses for them to work through the syndicate. The new syndicate should play an active role to safeguard the rights of journalists, activists and media entities to carry out their work and end the self-censorship. Sixth, the constitution should also add articles to end the impunity and change the articles in the penal code. Overall, the journalists covering the conflict and war are encountering threats, violence and imprisonment. As a result, Libyan journalists must seek new legislation to defend independent journalism and freedom of expression in their deeply divided country. In addition, they need to have a strong central authority to defend journalists and journalism in wartime, where journalists are regularly threatened, abducted and sometimes killed. Also, the Libyan Journalists Syndicate should stress the importance of the media’s self-regulation to guarantee their rights to freedom of expression, grant their readers’ respect and minimise government’s interference. Finally, they need to develop new laws to grant media freedom from regulations and restrictions, as well as defend and promote democracy, the citizens’ right to be informed, as well as their right to discuss and disseminate information. There is also the need to implement articles in the constitution, articles about the protection of political speech, which would be specific enough to differentiate between what is legally permitted and what may be ethically offensive.

This study will help the new Libyan parliament after the legislative elections on 24 December 2021 to amend the media laws articles in the constitution.

The purpose of this study is to investigate the extent to which Arab Governments limited freedom of expression and access to information for journalists while they reported on COVID-19-related issues.

Focus group discussions were conducted with 20 journalists from Egypt, Jordan, Libya and Tunisia.

The results of the study indicated that journalists in these countries experience violence in many forms as follows: torture, imprisonment, closure of their websites and censorship of content. In the four countries investigated, the results revealed that there is severe censorship (self-censoring and the governments) of the content presented to the public, an element that is inconsistent with the Arab Constitution, as well as international law, thus violating human rights laws. In addition, governments publish COVID-19 misinformation and at the same time, do little to support an independent media environment.

Arab societies are in dire need of freedom of expression and the right to access information to give journalists an opportunity to cover the news during the pandemic.

This study is important because it investigates the political changes that occurred after the Arab Spring revolutions in three countries, Egypt, Tunisia and Libya and the freedom of expression and rights is still restricted. In the same way, Jordan is a royal government that is trying to achieve democracy under a dictatorial regime. This study attempts to suggest practical solutions for journalists through various stakeholders by highlighting the importance of access to information and freedom of expression, particularly during the fight against the COVID-19 pandemic. These freedoms are critical for journalists to provide health officials with information, improve the efficacy of public health interventions through feedback and prevent the spread of misinformation.

Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new concept of lean human resources management (LHRM). This entails the implementation of several practices. However, the LHRM–performance paradigm remains underexplored in the literature. Hence, this study aims to examine the interrelationships between LHRM practices and the impacts of those practices on firm performance (FP).

Using two equal-sized samples (n = 250 each) of manufacturing firms in Jordan and Germany, this study proposes two structural equation models (i.e. a Jordanian and a German models) depicting the interrelationships between LHRM practices and the impacts of those practices on FP. After testing these models, a comparison between them is conducted, producing findings with theoretical and practical implications.

The main findings of this study indicate that the average implementation of LHRM practices among German manufacturing firms is at a higher level than the average implementation among Jordanian firms. The findings also support the proposed interrelationships between LHRM practices and the impact of those practices on FP for both the Jordanian and German models.

To the best of the authors’ knowledge, this study is among the first to highlight the proposed relationships, both in general and in the context of comparing developed and developing countries. Its findings have important implications that can enable manufacturing managers to benefit from the implementation of LHRM practices to enhance FP in different contexts. These findings provide valuable insights for human resource managers and decision-makers and open several avenues for future research.

The purpose of this chapter is to review the risks Islamic financial institutions face in an emerging market context, including risk sharing in Islamic financing and Shari’ah (Islamic law) compliance risk. We explore current risk management practices and establish the link between risk management and the financial performance of banks and the efficiency and effectiveness of financial sectors in emerging markets. Because of their distinctive risk profile, Islamic finance institutions face challenges in risk management. We show that Islamic banking is riskier in emerging markets because of the presence of immature money markets, limitations in the availability of lender of last resort facilities, and deficiencies in market infrastructure. There is also no evidence that Islamic banks have developed effective solutions for managing the risks conventional banks face as well as their own unique risks. We suggest that the countries that do this best are those that prioritize the structure of risk management knowledge and capabilities in a single financial regulator.

The purpose of this study is to explore measures taken by local authorities in curbing poor compliance among renovated terrace houses in the state of Selangor, Malaysia.

A qualitative methodology was selected in the data collection and analysis of the study. Seven local authority officers from seven selected local authorities were invited to participate in a face-to-face interview session to share their experience. A focus group was conducted for the purpose of confirming the validity of the data collected during the interview session. The focus group consisted of 32 officers in charge of building control enforcement invited from 11 local authorities within Selangor State.

The results show that collecting revenue rather than ensuring compliance is the main objective among the authorities responsible for enforcing the regulations. There are four common tools adopted to penalize the offenders, which are compounds, demolition, prosecution and court orders, with a mix of opinions on their objective achievement. Major obstacles identified in the implementation of the enforcement task are low staffing capacity in monitoring and inspection, difficulties in preparing investigation paper and problems carrying out the demolition of illegal extensions.

The study uncovers obstacles to enforcing regulations on home renovations. The findings contribute toward improving the enforcement practices of local building control authorities.

The study aims to assess the efficiency of nanocomposite to improve the properties of gap-filling materials for pottery artifacts.

Five different pastes were used in the laboratory studies. The pastes consist mainly of pottery powder (grog), dental plaster, microballoons and an adhesive of Primal AC33, nano-silica and nano kaolinite in various concentrations. The prepared samples were subjected to accelerated heat and light aging. Besides, some investigations were used to evaluate the efficacy of the additive nanomaterials, such as TEM, digital and scanning electron microscopy microscopes. Contact angle, color change, shrinkage degree, physical properties and compressive strength tests were also conducted.

The results indicated that using Nano-silica considerably improves the mechanical strength and decreases the shrinkage of gap-filling materials. According to the results, a mixture of grog, microballoons and Primal AC33/Nano-silica Nanocomposites is the optimal gap-filling paste for archaeological pottery. Moreover, this paste showed a higher contact angle (120°), lower color change (ΔE = 2.62), lower shrinkage (3.3%), lower water absorption (3.36%), lower porosity (5.05%) and higher compressive strength (5124 N/mm²).

This paper attains to develop an economic polymer-nanocomposite that can be used with gap-filling materials for pottery artifacts.

This research study focusses on the succession challenges in small-medium outboard marine businesses of Malaysian Chinese family ownership. The founder-owners face challenges in convincing the next-generation members to establish their careers within the family business and to ensure successions are in place to safeguard the family's wealth. A gap exists in the research literatures concerning such family business owners; and their experiences would provide valuable information to other Malaysian Chinese family businesses planning to start the succession journey.

An exploratory case study methodology to research five Malaysian Chinese family businesses cases in Klang Valley, Selangor, Malaysia, is used in this study. The primary qualitative data were obtained through in-depth, semi-structured interviews and observations. The research data lead to the identification of the following themes: generational change affects the survival of small-medium Malaysian Chinese family-owned businesses; the founder-owners' intention and desire for business to pass to the next generation give rise to the imperative of succession; the founder-owners' motive and goals, family context and the business nature would determine a large part to how the succession plans are carried out and the upbringing, expectation and obligations would determine how the next generations of children would view the prospect of taking over the family business. From this, a succession model that detailed an inclusive approach to succession planning process between the two generations is established.

A small purposive sample is included, and it is recommended that a larger and more diverse sample be collected in future studies. This study follows a nuclear family structure of parents and children. If more Chinese family businesses are selected based on a wider set of family members such as uncles and cousins, the findings may differ.

This research study could also facilitate other Malaysian family businesses to rethink and refocus on the importance of undertaking an inclusive approach to succession planning and also help potential next-generation successors in understanding and working towards attaining the qualities that family firms look for in future leaders.

The researcher summarizes the study findings into a management succession model. An inclusive succession approach is needed to overcome these challenges and would enable sustainability, continuity and longevity of the family business. This would help the family business to understand that succession is not a single event but a process that needs to be planned together with the next-generation family members over a certain period of time.

This study aims to validate a potential synergistic venture between cash waqf (Islamic endowment) institutions (CWIs) and financial cooperatives (FCs) in the provision of affordable Islamic home financing (IHF) in Malaysia.

The study adopted semi-structured interviews with ten experts to validate the cash waqf-financial-cooperative-mushārakah mutanāqiṣah (CWFCMM) model. Thematic analysis technique was used to analyse the verbatim texts.

The findings show that the majority of the informants have positive perceptions of the potential of the CWFCMM model to provide financially affordable IHF products in Malaysia. Nevertheless, this study sheds light on the varying degrees of latent issues and challenges that might arise in the implementation of this model. For example, FCs need to practice the correct business model, implement good governance structures and employ the right people. Meanwhile, CWIs need to work on their accountability issues by publishing their audited accounts in mainstream newspapers, much like what is being done by non-governmental organisations such as the widely recognised Malaysian Medical Relief Society (MERCY Malaysia).

This study interviewed a small, industry-specific number of informants in generating its findings. Time and budget constraints are some of the limiting factors in carrying out the study. Because of these factors, the generalisation of the study’s findings will be limited.

First, the CWFCMM model offers an alternative, financially affordable IHF instrument to low- and middle-income households in Malaysia. Second, the involvement of third-sector institutions such as FCs and CWIs in the provision of IHF will reduce the burden of the government in its spending on home financing solutions for civil servants. Third, this model will harness the potential of waqf-based financing beyond the contemporary limited applications to mosques, graveyards and taḥfīẓ (Qurʾan memorization) schools.

This study presents an alternative IHF model that transcends the current institutional framework that is heavily dominated by Islamic commercial banks and government-owned home financing institutions. The study does not focus on a single third-sector institution but on an integration of at least two of them, CWIs and FCs, in implementing the IHF model.