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This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

COVID-19 pandemic interrupted global supply chains (SCs) affecting both developed and developing countries. In context of the COVID-19 pandemic, numerous studies were conducted on sustainable supply chain (SSC) in emerging markets (EMs). However, the contributions of these studies require to be systematically reviewed to provide a platform of knowledge. The purpose of this review is to systematically explore the relevant literature on SSC management during the COVID-19 pandemic in EMs.

The authors applied Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to perform a systematic literature review. Scopus database was used to extract the relevant literature, and 51 journal articles along with 5 conference proceedings were included in the study.

This study identified the major contents along with four different themes, which are the impacts of COVID-19 on the SC, recovery strategies to alleviate the adverse impacts of COVID-19, sustainable practices to improve SC performance and resilience activities to assure firms' survivability. Furthermore, the research reveals that interview/survey/case study–based research and review articles focusing on various industries have dominated the field of SSC management in the context of EMs.

This research enriches the literature by providing an overall scenario of SSC during the COVID-19 pandemic in the context of emerging economies.

One important aspect of a quality work environment is its ability to protect workers from potential hazards while providing comfort, especially during long hours. This study aims to improve the properties of the polyester fabric used for uniforms by enhancing its ultraviolet (UV) protection factor (UPF), reducing electrostatic charge and increasing comfort.

Six different samples of polyester woven fabric were manufactured using a yarn count of 150/144 denier for the warp and 300/96 denier for the weft. Honeycomb and Bedford cord structures were performed with three different weft densities, 36, 45 and 55 weft/cm. The napping process was conducted on one side for all fabrics, and several tests were conducted before and after napping, including thickness, weight, tensile strength, elongation, air and water permeability, UPF and electrostatic charges.

The results were collected, tabulated and statistically analysed. Three different tools were used, given as follows: Column chart to define the behaviour of produced fabrics at each property; ANOVA test with p-value = 0.05 to indicate the significant and non-significant effects of different parameters; and Radar chart area to rank fabrics and demonstrate the preferable performance.

According to the investigated study, the produced fabrics were affected by the parameters, where despite the nap process increasing the fluffy surface and promoting airflow, UV protection and electrostatic charge, it aids in deteriorating mechanical properties and relatively reducing absorbency. Additionally, the weft densities are striking in various fabric characteristics and performances relating to the fancy weave structure.

This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context.

The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses.

The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt.

The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders.

This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.

This study examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses and earnings decreases.

Empirical tests use the Ohlson (1995) Price model to assess the extent to which accounting information explains variation in stock prices for the period 2012–2021. Moreover, the study applies the Burgstahler and Dichev (1997) approach to analyze earnings management strategies used by listed Moroccan companies.

The findings suggest a positive and significant relationship between the book value, net earnings and the market value of stocks. Additionally, profitability is identified as a crucial factor significantly influencing the relevance of accounting figures. Moreover, the analysis of the distribution of earnings reveals that listed Moroccan companies engage in earnings management to avoid losses and decreases in earnings.

The findings hold practical significance for investors, corporate leaders, accountants and stakeholders relying on accounting information for decisions. They also offer insights for Moroccan stock market regulators to improve accounting quality and market efficiency.

The study shows the extent to which stock prices reflect the accounting information from an emerging country perspective, contributing to a predominantly unexplored area of literature regarding economies in transition. Moreover, the study offers crucial insights into the influence of profitability on the market value of listed Moroccan companies and sheds light on the utilized earnings management strategies.

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject to a flourishing academic debate. This field offers first profound findings from observational studies. However, the discussion of CEO activism lacks a thorough theoretical grounding, such as a shared concept accounting for the heterogeneity of sociopolitical incidents. Thus, the aim of this paper is to provide an archetypal framework for CEO activism.

The authors used a multiple case study approach on 145 activism cases stated by CEOs and found seven distinct statement archetypes.

The study identifies four main structural design elements accounting for the heterogeneity of activism, i.e. the addressed meta-category of the statement, the targeted outcome, the used tonality and the orientation of the CEOs’ positions. Further, the authors found seven distinguishable archetypes of CEO activism statements: “Climate Alerts”, “Economy Visions”, “Political Comments”, “Self-reflections and Social Concerns”, “Tech Designs”, “Unclouded Evaluations” and “Descriptive Explanations”.

This typology classifies the heterogeneity of CEO activism. It will enable the analysis of interrelationships, mechanisms and motivations on a differentiated level and raise the comprehensibility of research-results.

The framework supports executives in understanding the heterogeneity of CEO activism and to analyse personality-fits.

To the authors’ knowledge, this marks the first conceptualisation of activism developed cross-thematically. The work supports further theory-building on CEO activism.

This study aims to bridge a gap in literature by exploring the impact of art and culture projects on primary internal stakeholders (i.e. employees), focusing on the micro-foundations of corporate social responsibility (CSR).

The analysis uses a qualitative approach, using a single-case study and semi-structured interviews. The single-case study focuses on art and culture projects developed by companies participating in the public contest promoted by Parma City of Culture 2020. The analysis relies on the information gathered from interviews with the employees who were involved in the projects of seven of the winning companies.

The results suggest that employees positively assess their participation in CSR activities based on art and culture projects. Specifically, through their direct involvement in the competition employees manage to experience meaningfulness and they attribute intrinsic motives to these types of activities.

This study analyses the effectiveness of a publicly endorsed CSR initiative oriented towards internal social enhancement based on art and culture projects, leveraging the unique case of Parma City of Culture 2020. The findings might be beneficial to both companies and regulators aiming to achieve internal social enhancement. This study contributes to existing literature on the social dimension of CSR by emphasising the key role of art and culture projects in the organisational context and by opening new avenues for future research.