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This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

This study uses the time-varying parameter vector autoregressive (TVP-VAR) frequency connectedness approach to examine the interconnectedness between artificial intelligence (AI)-related financial assets and Islamic banking indices in financial markets. It reveals linkages across different market segments and their influence on spillovers between segments at different investment horizons.

The research methodology involves using the TVP-VAR model. This model allows the authors to analyze return spillovers across different time frames by capturing the dynamic nature of the relationships between variables. The authors also consider various global factors in the regression analysis for rigor (Chatziantoniou et al., 2023).

This research shows that short-term changes impact extreme risk interconnectedness more than medium- or long-term changes. Well-established market indices like AI-related stocks (MSFT, GOOG and NVDA) and Islamic banks (Saudi Arabia, UAE) consistently contribute to or transmit returns. In contrast, most AI-related tokens and Asian Islamic banks tend to receive shocks. Two indices related to gold and the uncertainty of the US dollar demonstrate potential for hedging and predictability in interconnectedness.

The results emphasize the vital role of short-term changes in diversifying a portfolio and managing risks, providing valuable insights for financial analysts and professionals in AI-related finance, Islamic banking and portfolio management.

The rising importance of AI-related stocks and tokens in investing has raised concerns about their compatibility with traditional financial instruments, especially in Islamic finance (Rabbani et al., 2023; Darehshiri et al., 2022; Yousaf et al., 2022). This paper examines the connections among AI-related stocks, AI-related tokens and Islamic banking indices to shed light on their correlations and potential impacts on the financial landscape.

This study aims to develop an interrelation model between critical parameters for assessing the construction readiness (CR) of abandoned housing projects, using Malaysia as a case study. To achieve that aim, the study objectives are to (1) identify critical parameters for assessing the CR of abandoned housing projects; (2) develop underlying constructs to categorize interrelated critical parameters and (3) assess the influence of the underlying constructs on the CR of abandoned housing projects.

This study identifies potential parameters for assessing the CR of abandoned housing projects by reviewing existing literature and interviewing industry professionals. Then, the list was used to develop a questionnaire survey. The collected survey data were analyzed using normalized mean analysis to identify the critical parameters. Exploratory factor analysis (EFA) was used to develop underlying constructs to categorize interrelated critical parameters. Finally, the influence of the underlying constructs on the CR of abandoned housing projects was examined through partial least squares structural equation modeling (PLS-SEM).

The analyses suggest that 21 critical parameters are affecting the CR of abandoned housing projects. The critical parameters can be categorized into four underlying constructs: construction site evaluation, management verification, uncertainties mitigation and document approval. Finally, the analyses confirmed that all four constructs affect the CR of abandoned housing projects.

This study is a pioneering effort to quantitatively analyze the parameters for assessing the CR of abandoned housing projects. The findings significantly benefit researchers and industry professionals by providing a list of critical parameters associated with the CR of abandoned housing projects.

The study principally aims to investigate the relationship among work–life balance (WLB), job satisfaction (JS) and employee commitment (EC) among the railway staff by integrating the social exchange theory (SET). The study also explores JS as a mediator in the context of the new normal.

A mixed-method sequential explanatory design was utilized for this study. The research instrument was administered to 533 railway employees, using purposive sampling to ensure reliability and validity. Structural equation modeling (SEM) was employed to analyze the quantitative data and measure mediation effects. Additionally, 15 interviews were conducted with employees from three job positioning groups (A, B and C) to gain further insights into commitment-related concerns.

The study found that WLB and JS positively influenced EC, with JS acting as a mediator between WLB and EC. Furthermore, factors such as fostering friendships among colleagues, effectively managing work–life integration and recognizing the importance of job roles were identified as crucial in enhancing the relationship between WLB and EC.

The study includes SET to examine the social exchange process while considering WLB benefits as a reward from the employer and EC as the outcome of this reward. This study contributes by examining the effects of COVID-19 on the railway industry and EC. The mixed-methods sequential explanatory design gave a comprehensive understanding of the relationships between WLB, JS and EC. The study’s implications highlight the importance of implementing supportive policies, such as flexible work schedules and a supportive organizational culture, to enhance employee commitment and reduce attrition rates. The study emphasizes the significance of prioritizing employee well-being to achieve organizational goals and enhance organizational commitment.

The main issue is whether customers prefer convenience over Shariah compliance or the opposite when they decide their Islamic banking needs. The purpose of this paper is to explore why customers adopt Islamic banking products and services: Shariah compliance or convenience?

Using convenience sampling, 310 respondents’ data were collected through online survey. For testing the fit and hypotheses of the proposed model, AMOS 25 software and Smart-PLS 4.0 software have been used.

Attitude, Islamic value and convenience have significant determinants of Islamic banking products and services. Shariah compliance has no direct or indirect influence on neither intention nor actual behaviour to adopt Islamic banking services. Furthermore, gender has no such differential effect on the adoption.

Managers and marketers of Islamic banks may benefit from the findings of this study, which demonstrate fresh insights regarding the factors which help in strategy formulations to promote Islamic banking services.

The growth of Islamic banks, branches and windows is remarkable in both Muslim-majority and Muslim-minority countries in the world. This paper postulates the behavioural finance studies in Islamic banking and finance research stream by extending the theory of planned behaviour of Ajzen (1985) as all the three new constructs (Islamic value, convenienc and Shariah compliance) are statistically fit for further studies. However, only Islamic value and convenience are the two significant factors which drive customers to take decision in the proposed model. This study gives insights to the bankers and authority about the consumer behaviour.