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This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies.

Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance.

The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance.

Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality.

To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

The purpose of this study is to showcase how entrepreneurial opportunities can be contextually formed differently for women entrepreneurs concerning their relationship with religion. This article reveals the multi-level and nuanced relationship between religiosity and entrepreneurship through a contextual lens by studying the interaction in a specific national country, Turkiye.

The study uses the life stories of 10 Turkish women entrepreneurs operating in Turkiye. Data were selected purposefully to conduct an in-depth analysis. Thematic content analysis with a discursive approach and deductive and inductive coding methods were performed.

The findings suggest that the relationship between religiosity and entrepreneurial opportunities is highly contextual and nuanced. Religiosity brings trust and provides access to religious networks which can lead to entrepreneurial opportunities, while leaving people outside of this network bereft of these benefits. The creation of a closed circle for its beneficiaries is a feature of a social network, yet the results show that contextual forces of politics and gender can lead women entrepreneurs outside of this religious network to limit their possibilities of accessing public funding and facilities based on their perceptions as well as negative experiences. It is also seen that religiosity at a certain level is necessary to operate in conservative settings and traditionally masculine business environments with patriarchal practices and norms, as well as due to the religious affinity of the ruling political party. However, because of perceptions and discursive meanings attached to religion and religiosity in the country, women entrepreneurs need to be cautious in expressing their religiosity and find a balance so that they are not seen as unprofessional, incompetent and unqualified as well as do not jeopardise their business due to a controversial religious affiliation.

This paper is of value as it studies religiosity from a contextual perspective enabling and constraining women entrepreneurs in their entrepreneurship in relation to gendered and political structures. In this way, it displays the multiple ways of limitation and support that religiosity can bring for them concerning entrepreneurial opportunities. Turkiye provides a rich context with its mixed religious and secular societal norms and values and neo-liberal institutions and policies to examine the so-far underexplored issue of religiosity in the field of entrepreneurship.

This study aims at discovering the antecedent of halal cosmetics’ purchase intention by conducting development on planned behavioral theory through adding the constructs of word of mouth and religiosity. Attitude plays the role as mediation variable which correlates word of mouth and religiosity toward purchase intention and mediation variable between religiosity and halal cosmetics’ purchase intention.

The sample of this study was 196 Muslim women living in Indonesia. This research was conducted using online survey via google form. The collected data were analyzed using partial least square.

Based on the research findings, word of mouth did not directly influence halal cosmetics’ purchase intention. Religiosity variable also did not directly influence halal cosmetics’ purchase intention. Attitude played the role as the mediation between word of mouth and halal cosmetics’ purchase intention. Attitude was also able to become the mediation between religiosity and halal cosmetics’ purchase intention. Behavioral control and attitude directly influenced halal cosmetics’ purchase intention.

This research findings supported business owners to make sure the cosmetics’ safety for the sake of the users. Halal label is a guarantee that the cosmetics’ process has been through the raw materials selection, the standardized product processing and also the hygienic distribution process.

The literature development of halal products, especially cosmetics, is pretty much needed, as cosmetics users tend to increase throughout the world. Business owners can elevate halal cosmetics’ position through users’ recommendation to increase the economic potential value of halal cosmetics.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

Higher education institutions (HEIs) play a pivotal role in fostering economic development by cultivating skilled workforce and generating knowledge and innovation. However, HEIs may pose a potential risk to sustainable economic development due to the generation of food waste inside their campus canteens. Therefore, this study aims to examine the influence of attitude, subjective norm (SN), perceived behavior control (PBC), religiosity and pro-social behavior among State Islamic Religious College (SIRC) students on their intention to avoid food waste behavior. This study also focused on the mediating role of the three original theory of planned behavior (TPB) variables and pro-social behavior in the relationship between religiosity and the intention to reduce food waste.

Questionnaires were used to collect data from 443 students at SIRC. The collected data were processed and analyzed using structural equation modelling to test direct, indirect and mediating effects.

The empirical results indicated that the eagerness of students at SIRC to reduce their behavior of leaving food behind can be driven by their negative attitudes or views toward food waste, the practice of religious teachings in their lives, the belief that they can avoid food waste and their concern for the environment. The empirical results reveal that even though religiosity influences SN, it is unable to strengthen the relationship between religiosity and the desire to be anti-food waste.

In addition to contributing to the food waste literature in the context of eating behavior, the results of this study have theoretical and practical implications.

To assess SIRC students’ behavioral intentions to avoid food waste behavior, this study used a contemporary setting to measure attitude, SN, PBC, religiosity and pro-social behavior, so strengthening the TPB’s empirical underpinning.

Considering the speedy growth of Islamic finance and limited research work on Muslim behavior regarding Islamic Banking, this study aims to investigate to comprehend the stimulus of religiosity on customer’s behavior.

A conceptual model is developed on existing literature. The key dimensions of religiosity in the model include practice, knowledge, experience and consequences to capture the whole religiosity of customers. Model of the study investigates the impact of customer’s religiosity on their behavior in decision-making about selection of Islamic bank. Analysis of the study is based on the sample of 370 customers of Islamic banks from District Nowshera Khyber Pakhtunkhwa, Pakistan. The data for the study collected through random sampling by a comprehensive survey questionnaire. Binary logistic model is used to test the data for statistical analysis.

The key findings of the study suggest that religiosity influence customer behavior positively in decision-making regarding Islamic finance. Service standards of Islamic banking has also significant impact on customer perception, while the financial education of the customers has insignificant impact on customer behavior.

This study mainly focused on the curiosity of the customer religious commitment, so religiosity is a vast phenomenon; there are deep sections in each dimension of religiosity, so further study is suggested for the comprehensive capture of each dimension of religiosity.

The results of the study have a great importance for the managers of Islamic finance industry to identify and detect the potential customers and divide the target market of banking industry on the base of religiosity. Furthermore, the study may bring significant managerial suggestions for marketing planners and can help them in market segmentation strategies.

The study examined the association between Muslim religiosity and Islamic banking customer’s selection behavior. This study spread the understanding of religiosity and its impact on Islamic banking customer’s behavior. Furthermore, the study is valuable to discover the level to which religiosity determines the inclinations of customers. This study helps marketing practitioners and researchers to grow their knowledge about customer’s motives in terms of religious commitment.

Purpose – Religion is an important driving force behind many lifestyle decisions. Therefore, it is surprising that research on cultural consumption and stratification has linked religion and religiosity with consumption patterns only to a limited degree. In this chapter, we outline several theoretical directions that can be used for studying the link between religion, religiosity, and cultural consumption and the consequences of this link for cultural stratification.

Design/Methodology/Approach – Our empirical analysis is based on data from the International Social Survey Programme (ISSP), conducted in 2007 and pertaining to samples from 33 countries.

Findings – We present cross-national evidence illustrating that, first, there is a positive correlation between religiosity and cultural consumption in many countries and, second, there is little evidence that religion is significantly linked to cultural consumption. Furthermore, we find that the effect of religiosity on cultural consumption is comparable to that of important socioeconomic factors such as education and socioeconomic status. We offer three possible explanations to the findings. First, that religious individuals tend to be active individuals; therefore, they go more often to religious services and they are active also in cultural participation. Second, a certain level of religiosity affects cultural consumption by setting standards for the intensity of social ties. Third, religiosity plays a central role in marking boundaries of cultural distinction. In the last part of the chapter, we delineate motivations for further research interest in the link between religion and cultural consumption and discuss possible avenues for the development of such research.

Purpose – This chapter proposes a new model to explain how increased religiosity among children leads to higher eventual educational attainment; it does so by focusing upon the unique role that parental religiosity plays in this process – this intergenerational dimension has been neglected in previous research on the topic.

Design/Methodology/Approach – Using NLSY97 data, employing regression techniques, and incorporating information on parental religious behaviors, this chapter tests whether parental religiosity only matters because it transmits religiosity to children, and once children become religious themselves, parental religiosity becomes a redundant resource – or it has a powerful independent effect net of this socialization process.

Finding – Results generally support the parental religiosity theory, where parental religious service attendance uniquely produces positive educational effects, even net of religious socialization ones. Religious affiliation differences are generally minor. Additional models also provide evidence that parental religiosity and adolescent education are not related via some omitted variable.

Research limitations/Implications – Under this new perspective, children's educational attainment can rise, even if children are not religious themselves, because parental religiosity can promote parental behaviors conducive to children's schooling.

Originality/Value – Overall, parental religiosity deserves renewed attention as a cultural basis for inequality in the United States today.

This study set out to examine whether personal religiosity was in any way associated with adolescents’ propensity to seek out formal mental health care.

Using the National Longitudinal Study of Adolescent Health (Add Health), this study uses logistic regression models to test for an association between personal religiosity and mental health services use net of depressive symptomology and demographic controls.

Results showed a negative, statistically significant relationship between personal religiosity and mental health services use. Highly religious adolescents had lower odds of having seen a mental health professional compared to their less religious counterparts even after controlling for depressive symptomology.

Data restrictions required that we limit our analysis to one specific form of mental health services: talk therapy. Nevertheless, this study suggests that religiosity represents a potentially important consideration in addressing the mental health needs of adolescents.

To our knowledge, this is the first study in which a nationally representative sample of adolescents is used to examine the relationship between personal religiosity and mental health services use.

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.