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This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

Despite an exponential rise in the frequency of online payments in India, the cause of consumer resistance towards the WhatsApp payment system (WPS) remains unexplored. This research is aimed at exploring the barriers to the adoption of WPS.

A research model was proposed using stimulus-organism-response framework and innovation resistance theory. Data were collected from 392 users of the WhatsApp application using the mall intercept technique, which also utilizes digital payment platforms. A co-variance based structural equation modelling was employed to test proposed relationships in this cross-sectional study.

The study findings indicate that personal innovativeness as a personal stimulus negatively influences the usage and value barrier, while negative word of mouth (NWOM) increases the intensity of tradition and the image barrier. Additionally, value barrier, usage barrier, risk barrier and tradition barrier were found to have a negative influence on the intention to adopt the WhatsApp payment system.

This research is an initial endeavour that sheds light on the consumer cognition resisting the adoption of the WPS.

This study aims to explore the structure and dynamics of Qatar’s crowdfunding ecosystem to support economic diversification and enhance entrepreneurial activities. This research focuses on analyzing the development of the industry, its regulatory environment and the collaborative dynamics among stakeholders.

This study used network analysis and Monte Carlo simulations to examine the interplay between various stakeholders, including entrepreneurs, to understand their roles and interconnections. This study also simulated different economic scenarios to evaluate the potential impact of crowdfunding under various market conditions and regulatory frameworks.

The analysis reveals a moderate level of crowdfunding activity characterized by conservative fundraising outcomes. The key factors identified include the pivotal role of a supportive regulatory framework and the necessity of robust stakeholder collaboration and infrastructure to ensure the industry’s resilience and growth.

The findings are constrained by the simulated scenarios and the current state of the crowdfunding market in Qatar, suggesting that further research could explore emerging trends as the market evolves.

This study provides actionable recommendations for policymakers and regulatory authorities to boost a conducive environment for crowdfunding platforms. This includes enhancing connectivity among stakeholders and building robust infrastructure to support industry growth.

This study underlines the significant social benefits of crowdfunding, including promoting innovation, supporting economic growth and facilitating entrepreneurship. These elements are vital to Qatar’s broader economic diversification strategy.

This study provides original insights into the crowdfunding landscape in Qatar, particularly in terms of strategic planning and risk management, using advanced simulation techniques to predict the outcomes of different regulatory and economic scenarios.

Mobile edge computing (MEC) services have long been used by private enterprises in Saudi Arabia with considerable success; however, there has been a stark lack of insight into how these services can be used to improve mobile government (M-Government) services for KSA citizens. This study aims to bridge this gap by integrating MEC with an enhanced version of the technology acceptance model (TAM) and examining its effects on user behavior and acceptance.

A closed-ended survey was administered to 1,500 people, and the responses were analyzed using sophisticated advanced statistical techniques to test an expanded TAM, using a quantitative method that uses structural equation modeling to validate the proposed model and hypotheses.

This study reveals that MEC significantly influences users’ intentions about using M-Government services and their tolerance for new technology adoption. Specifically, service cost and social influence are positively linked with end users’ intention to adopt M-Government services.

The novelty and contribution of this paper to existing literature are in highlighting the pivotal role of MEC in transforming public sector service delivery through technology. This study not only supports the adoption of M-Government services to enhance social welfare but also demonstrates and concludes some practical and theoretical ramifications of MEC service adoption.

This study aims to discuss literature of zakat collection, particularly to compare what Scopus and Web of Science (WoS), as the two most popular databases, provide to complete the pattern and the direction of future research of zakat collection using bibliometric analysis.

This study collected 266 manuscripts from the Scopus database and 106 manuscripts from the WoS database covering more than three decades from 1987 to the beginning of 2023.

This study identifies a wider horizon of future research of zakat collection literature. Where Scopus database mostly discusses the connection between the state, government and zakat, meanwhile the WoS database discusses smaller scope of zakat collection, which includes zakat institution and its governance along with behavioural and commitment of zakat payers.

The results imply that future research agenda may include the discussion of state-government-zakat collection policy connection and behavioural and commitment of zakat payers.

The results also imply to widening and deepening the zakat collection. Further, it also implies to administratively to zakat agencies/zakat institution.

To the best of the authors’ knowledge, this study is among the first study (or the first) that compare Scopus and WoS database in the zakat collection literature.

On the premise of verifying whether the platformization organization of DEEs is born, this work aims to explore the evolutionary process of the organizational structure of digital entrepreneurial enterprises (DEEs) and to further reveal the drivers of organizational structure evolution from the perspective of data resources.

The authors use a longitudinal two-case approach to analyze rich archival and interview data from two DEEs in China.

The findings reveal that the organizational structure of DEEs evolves from hierarchy, network and flatlization to platformization, that the drivers of evolution include building data flow channels, removing barriers of data flow and forming data rules. Meanwhile, the coordination devices in this process have gradually evolved from hierarchy to standard operating procedures, shared culture, norms, etc. to achieve a balance between commercial and creative success.

This work develops a framework for the evolution of organizational structure of DEEs from organization design theory lens and provide some management insights into the development of DEEs.

This study aims to analyse the potential impacts of free trade agreement (FTA) between Indonesia and Organisation of Islamic Cooperation (OIC) countries by eliminating import tariffs in the halal food sector on welfare, gross domestic product (GDP) and trade balance. OIC countries as the second-largest organisation after the United Nations are the potential markets for the halal food industry.

This study used the Global Trade Analysis Project database version 10 by adopting a computable general equilibrium (CGE) model for two scenarios. The first scenario stated that Indonesia should conduct an FTA with ten potential OIC countries as export destination, while the second one stated that it should be conducted with all OIC countries.

Indonesia is predicted to get the highest increase in welfare by making an FTA with all OIC countries. Scenario 2 showed that Indonesia had much higher changes in real GDP with a positive change of 0.0018%. Even though it is projected to experience a surplus in the trade balance in both scenarios, Indonesia is predicted to experience a decline in exports for the particular halal food sector. The findings contribute some new insights to the existing literature, revealing an alignment between economic integration and the concept of international trade in Islam.

The limitation of this study is the available data that cannot describe the population of all OIC countries. Only 31 countries out of a total of 56 OIC countries can be used in research. The scope of research is limited to analysing FTAs between Indonesia and OIC countries in the form of abolishing import tariffs and does not include non-tariff barrier issues such as halal certification.

The preferential trade agreement is considered relevant as Indonesia’s initial commitment to conduct a bilateral trade with ten selected OIC countries. The Indonesia Government, however, still needs to make several mitigation efforts in various sectors experiencing losses as a result of economic integration, such as by creating a more conducive business climate, supporting the sources of capital, facilitating bureaucratic affairs, as well as providing tax incentives.

This paper contributes to the literature by focusing on the critical aspects of the FTA’s impacts on halal food sectors by optimizing the reduction of import tariffs of OIC countries. Different from previous studies, this study applied a static CGE model to examine the impacts of FTA on macroeconomic indicators.

Social disclosure is a vital tool that can help organizations in developing economies, including Nigeria, measure and manage their social impacts and performances. This could help in achieving sustainable development goals and enhancing social and economic security. This paper aims to conceptualize the influence of social reporting and sustainable development on Nigeria’s socioeconomic security. It is vital for its recommendations to the government and stakeholders on the way forward on sustainable development and national security.

A dissection through content analyses using the frustration-aggression and social contract theories was made on the influence of voluntary social reporting and sustainable development on socioeconomic security in Nigeria. An examination and assessment of the implementation of social disclosure by organizations and its effectiveness in promoting sustainable development with insights into the challenges and opportunities in a developing economy like the Nigerian context was done.

The results showed an increasingly negative trend in social and economic circles brought about by business organizations’ nonmandatory disclosure of social and environmental information. Therefore, it is suggested that governments should have a strong will to implement mandatory reporting to avoid future political catastrophes.

Implications emerged from this study inform policymakers, businesses and other stakeholders on the ways to enhance mandatory social sustainability in Nigeria.

This report is unique in the sense that it considers the interplay between sustainable development and socioeconomic security moderated by voluntary social disclosure as a virgin area in studies that involve developing economies.

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.

This study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.

A total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.

The majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.

This study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.