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The purpose of this paper is to examine how the board of directors effectiveness (BODE), financial determinants, Takaful-specific determinants and the Takaful firms’ financial stability are related to the Shari’ah Supervisory Board’s quality (SCQ).

Using hierarchical regression analysis, the authors examine the determinants of financial stability of Takaful insurance and the authors test the moderator role of SCQ over 2016–2022 on a sample of 19 listed Takaful firms in 10 countries in the Middle East and South Asia region.

The findings reveal that SCQ negatively moderates the positive relationship between BODE, the Takaful model, diversification strategy, solvency, liquidity and Takaful financial stability. Shari’ah governance plays a crucial role in improving the financial soundness and the Shari’ah compliance of Takaful insurance.

This paper includes two main limitations. The results are restricted to the Middle East region and South Asia and may not be generalized to other areas. The study presents data from only 19 Takaful firms.

This kind of investigation is of immense relevance to enhance the understanding of governance and soundness of Takaful companies. Furthermore, it serves as a guide to the recruitment of Shari’ah board members, the choice of Takaful model and appropriate strategy to increase its financial stability.

This research studies the financial stability of Takaful insurance and the moderating role of SCQ, unlike the majority of other works that focus on financial performance.

The recent trends of managing how to achieve communication in a safe cyberspace have attracted the particular attention from scholars worldwide. The strategic initiative of having an active organization of communication pathways is required for further scholarly elaboration to enable a subsisting safe community in cyberspace. An example of the challenges is the issue of trust in information or questionable issues denoting lack of detail and clarity. Thus, this obviously refers to a dubious circumstance that needs to explain the situation on addressing the critical issue of trust-based quality information. To respond to such an apparent situation, this paper aims to critically explore the insightful value of trust in information as essential element of quality assurance. Such arranged strategy would enable individual capacity and accountability in achieving the efficient communication management for a safe cyberspace.

The study attempted a critical review of recent literature by analysing peer-reviewed articles from journals, books, proceedings and book chapters related to theme of communication management for safe cyberspace.

The finding reveals that the strategic approach of enabling effective communication management for safe cyberspace is actualized through advancing trust-based quality information.

This paper aims to contribute towards enhancing communication management for safe cyberspace by addressing issues relating to trust that would lead to the quality of information.

The efficiency-enhancing and performance-boosting benefits of lean six sigma (LSS) practices have been advocated in both academia and industry. However, their mediating and moderating effects remain unclear and the impact of LSS practices is underdeveloped in the Chinese context. Therefore, by focusing on publicly listed companies in China, this study aims to investigate whether, how and when LSS practices link to organizations’ innovation and financial performance.

Data from 66 Chinese publically listed companies spanning a period of 25 years (2000–2024) was analyzed using the difference-in-difference method which compared the changes in outcomes over time between a treatment group and a control group.

This research found that LSS practices are positively related to firm-level outcomes including innovation and financial performance. The authors also confirm the mediating effect of operational capability on these relationships. Moreover, the empirical evidence suggests that implementing the quality management systems (QMS) standard, ISO 9001, moderates the relationships between LSS practices and innovation and financial performance such that these relationships are stronger for firms in organizations with higher maturity levels in implementing the standard.

This study sheds light on LSS theory and offers valuable recommendations for lean managers on how to leverage LSS practices to improve their innovation and performance capabilities.

This research provides novel insights into the influence of LSS practices on firm-level outcomes such as the level of innovation and financial performance. To the best of the authors’ knowledge, this study is the first to theoretically propose and empirically validate how and when LSS practices influence firm outcomes by introducing the mediating mechanism of operational capability and the boundary condition of QMS standards.

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation performance and climate resilience of organizations across diverse sectors in Sri Lanka.

A survey was conducted among 327 respondents, including senior accounting professionals, operations managers and functional heads to gather company-level data in various industries in Sri Lanka. A disjoint two-stage approach validated the measurement model, and the partial least squares structural equation model (SEM) was used to test the proposed hypotheses.

The analysis evidences the mediating role of stakeholders' sustainability awareness on the relationship between ESGR and sustainability culture. Furthermore, it emphasizes the role of sustainability culture in driving climate resilience. Innovation performance acts as a moderator, strengthening the relationship between the use of AI and sustainability culture.

The study suggests that organizations should strategically use ESGR, integrate AI and prioritize stakeholder engagement to strengthen their commitment to sustainability. These provide insight for decision-making in organizations seeking to align with sustainable business practices.

It explores the use of AI to enhance ESGR and sustainability culture, providing a broader understanding of how organizations manage AI and stakeholders in sustainability issues.

The study investigated the effect of female leadership on financial reporting timeliness and further ascertained how the presence of women on boards impacts the relationship.

Secondary data from the audited annual reports of 29 firms listed on the Ghana Stock Exchange (GSE) for the period 2000–2022 was used to achieve the study’s objectives. For empirical results, the fixed effect estimator was employed.

Under female leadership (female CEO and female board chairperson), a longer audit report lag is observed. However, in the presence of gender-inclusive boards, shorter audit report lag is observed as female leadership is inversely associated with audit report lag.

The study focused on gendered leadership and audit report lag in Ghana, with analysis focusing on data of 29 firms listed on the GSE.

The study reemphasizes the need for corporate entities to ensure their boards are more gender-diversified since it can produce desirable outcomes such as shorter audit report lags for the firms.

This study, for the first time from a developing economy context, Ghana, provides empirical evidence that although there is a positive effect of female leadership on audit report lag, a more gender-inclusive board can ensure shorter audit report lag (timely reporting of financial results) in the presence of woman leadership.

The practices of sustainable and responsible investment (SRI) among Islamic financial institutions (IFIs) nowadays still rely on the existing environmental, social and governance (ESG) criteria. However, based on observation, some of the existing criteria listed by the reports of certain authorities and organizations do not seem to be aligned with Shariah principles. Therefore, this study aims to investigate those criteria to help develop Islamic-SRI (i-SRI) criteria based on the ESG concept.

This study adopted the qualitative method via content analysis of documents and interviews with experts.

Based on the analysis, a set of i-SRI criteria is developed based on the ESG concept, of which 33 elements are environmental, 50 elements are social and 26 elements are governance issues. Overall, this study finds that there is no obvious contradiction with the Islamic philosophy in the existing ESG criteria, with the exception of four criteria, i.e. promoting human rights, freedom of expression, freedom of censorship and freedom of association under social criteria. These four existing criteria are not aligned with Islamic teaching and not appropriate with Islamic ESG criteria.

The creation of Islamic ESG criteria can assist relevant authorities to improve the current ESG criteria and to embed an Islamic perspective within it.

This study developed a set of i-SRI criteria, which may be suitable as a source of reference to relevant parties.