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This study reports the results of the empirical investigation of the Shari'ah legal framework which serves as a basis of the crowd humanitarian fund and poverty reduction among members of Organization of Islamic Cooperation (OIC) for improving living conditions of less privileged people in the society.

Quantitative design was employed in this study and the population comprised middle and high-skilled workers among members of the OIC.

The results demonstrated that the majority of middle- and high-skilled workers were from the middle east and others were from Saudi Arabia, Asia and Africa respectively.

Most studies on crowd humanitarian funds were theoretical in nature, this study has empirically investigated.

By making crowd humanitarian funds to be grounded within the framework of Shari'ah, it will enable majority of people in predominant Muslim countries to partake in mutual or crowd funding in order to help the less-privileged individuals among OIC members in the society.

It is an important contribution for financial inclusion and economic growth for improving social and living conditions of the less privileged people in the society.

Most studies on crowd humanitarian funds were theoretical in nature; this study has empirically provided a substantial direction for activating the mindset of the empirical investigation of different financial concepts.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2022-0773.

The purpose of the study is to show that divergent perceptions among regulators, the regulated and the associated regulatory bodies across multiple jurisdictions regarding the nature and functionality of cryptocurrencies hamper the development of a more comprehensive and coherent regulatory framework in curbing crimes and other related risks associated with cryptocurrencies.

The study has used a descriptive doctrinal legal research method to investigate and understand the insights of existing laws and regulations in four selected jurisdictions concerning cryptocurrencies and how these laws could be further improved and developed to reduce crypto-related crimes. Furthermore, the study has also used a comparative research method to conceptualize the contours of the new legal discourse emerging from cryptocurrencies to adopt and implement a sound regulatory framework.

The study illustrated that divergent regulatory treatment among different jurisdictions might suffocate novel digital innovations such as cryptocurrency. These fragmented regulatory approaches by various jurisdictions question the sustainability of the present national legislation adopted to regulate cryptocurrencies. Looking into other jurisdictional developments in regulating cryptocurrencies, it is apparent that a concerted regulatory approach is needed to minimize the abuse of this innovation.

The study has implications for regulators and policymakers to review the current regulatory framework for regulating cryptocurrencies to prevent regulatory arbitrage. The divergent legislative measures concerning cryptocurrency among different jurisdictions question the sustainability of these legislative initiatives, considering the evolving and borderless nature of cryptocurrency. Therefore, this paper will help regulators to consider the present legislative gaps in establishing a common global regulatory approach in the crypto sphere.

The study contributes to the existing body of literature by examining the regulatory frameworks of four jurisdictions, namely, the USA, Canada, China and the EU, related to cryptocurrencies, with a discussion on the development of cryptocurrencies-related laws among these four jurisdictions and their sustainability in curbing crimes in the Darknet.

The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated.

The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models.

The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs’ annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables.

The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies.

The transition from Industry 3.0 to the fourth industrial revolution was a big jump that created a vacuum in many developing countries. Drawing upon institutional theory and resource-based view theory, the current study proposes a theoretical model linking the institutional pressures and resources (workforce skills) in context to the apparel industry of Bangladesh.

This study adopts a qualitative approach involving 20 semi-structured interviews, followed by thematic analysis using NVivo 12 software. The researchers impose both deductive and inductive thematic analysis to generate themes. The data analysis involves various stages applying the phenomenological approaches.

Institutional pressures (coercive) positively influences the workforce skills (technical and managerial) in the fourth industrial revolution in Bangladesh apparel manufacturing industry; institutional pressures (normative) is positively related to the workforce skills (technical and managerial) in 4IR in Bangladesh apparel manufacturing industry; institutional pressures (mimetic) has shown a positive association with the workforce skills (technical and managerial) in 4IR in Bangladesh apparel manufacturing industry; workforce skills (technical and managerial) are positively influencing the development of human resource capabilities in fourth industrial revolution in Bangladesh apparel manufacturing industry.

This paper is the first of its kind to offer a thematic analysis on human resource development 4.0 in the apparel industry of Bangladesh. The study provides an understanding of the role of institutional pressure on workforce skill development and the adoption of 4IR technology.