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The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence in appearance during the discharge of their duties.

Data were gathered through semi-structured interviews with 13 Shari'ah committee members from 13 different Islamic financial institutions (IFIs).

Based on the Islamic worldview and agency theory, the findings suggest that safeguard measures within the context of the Shari'ah committee are strengthened by the following factors: presence of competencies, personal characteristics of the Shari'ah committee members, board engagement, role of the chairman in the Shari'ah committee and accountability to God. Based on the agency theory, it can be suggested that the characteristics of the Shari'ah committee and the presence of an effective governance structure are able to minimise threats to the independence of the Shari'ah committee and enhance its effectiveness.

The insights from this study highlight that proper and fit criteria need to be enhanced to ensure the independence of the Shari'ah committee members when performing their roles for IFIs. Moreover, it shows that board engagement and chairman involvement in overseeing the Shari'ah committee in the discharge of its duties is able to improve the independence of the Shari'ah committee both in fact and in appearance.

This study contributes to the evidence on safeguard measures in the Malaysian context, which is highly regulated in relation to the Shari'ah governance practices in IFIs. This evidence could be considered by other Shari'ah committees in different contexts.

This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.

The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021. The study considers 172 IAF articles, 111 IE articles and 191 IBM articles.

The results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers. The findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories. Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders' theory, ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives of Islamic law) and waʿd (unilateral promise). The gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references. It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) and critical orientation (6%).

This paper considers only ABS ranking journal articles. Future research may consider other journal articles from different ranking groups such as Scopus or Thomson & Reuters.

The paper sheds light on how Islamic educational institutions can develop strategies for the Integration of Knowledge (IOK) in their curriculum.

This paper helps to shape the Muslims' way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.

This paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.

This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct.

This study uses panel data set to analyse 286 non-financial listed companies on Bursa Malaysia for the years 2010-2012. Tax disclosure was gathered from the financial statements, particularly in the consolidated of tax expenses. Tax disclosure was measured using modified effective tax rate reconciling items. Multivariate statistical analyses were run on the sample data.

This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure. On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure. This means that company-specific characteristics are important factors affecting corporate tax disclosure.

This study extends the work of previous studies by suggesting that the signalling theory and the agency theory are the main theories concerned with tax disclosure and corporate governance. The authors add an additional appreciation of the contribution of corporate governance from the interested parties’ tax disclosure evaluation in the Malaysian environment.

The evidence found by this study has important policy and practical knowledge implications for the authorities, researchers, decisionmakers and firm managers. The findings provide them with some relevant insights on the importance of corporate governance practices from the companies’ perspectives and contribute to the discussion of who verifies and deduces from tax disclosure directed by companies.

To the best of the authors’ knowledge, this study is the first attempt to examine the influence of the corporate governance internal mechanisms on tax disclosure in a developing nation like Malaysia. Although this paper focuses on a single country, it contributes significantly to the debate about tax disclosure in relation to “comply or explain”, as suggested in the Code of Corporate Governance. This study shows that companies are trying to avoid as far as possible disclosing tax-related information.

This study aims to construct comprehensive index of Tahfiz empowerment taking into account various factors such as social, intellectual, physical and religious, as well as economical. According to Maqasid Shariah, Malaysia has to establish a Tahfiz Empowerment Index (TEI) for the implementation of National Tahfiz Education Policy (NTEP) to ensure that Tahfiz institutions assist students’ development in a productive and meaningful way consistent with Islamic values and national educational objectives.

This study proposes the TEI using Maqasid Shariah to offer an organized framework for evaluating and improving the quality and social relevance of Tahfiz institutions. The TEI weaves the five fundamental aims of Maqasid Shariah – preserving religion, protecting life, fostering intellect, preserving lineage and ensuring economic sustainability – into measurable indicators. Comprehensive review of the literature supports the TEI and its using experts, and the TEI assigns equal weightage to each dimension and has provisions to address biases.

The TEI consists of five fundamental aspects: preservation of religion, life, intellect, lineage and economic sustainability. The results imply that systematic way of evaluating and enhancing performance of Tahfiz institution is crucial as the study proves the institution’s importance in the development of its students.

The TEI provides a systematic framework to be used in future empirical research that searches for the operation of Tahfiz institutions and their outcome. Moreover, it serves as a theoretical basis for further research on Islamic education and its alignment with Maqasid Shariah. It also propounds a holistic and inclusive approach encompassing improvement in educational possibilities.

The TEI has useful managerial and policy implications for the improvement of Tahfiz institutions. It can be used as a benchmark whenever the policymaker is in doubt about the quality, safety and equitable distribution of resources in education to achieve Malaysia’s NTEP objectives. The TEI also provides practical, tangible performance indicators for evaluation and benchmarking, resource allocation and strategy planning. It integrates Maqasid Shariah principles, focusing on areas like spiritual and intellectual development, economic sustainability and community engagement.

The TEI as part of Sustainable Development Goals 2030 contributes to social benefits: integrating the principles of Islamic education and human dignity and social welfare. It erases the existing gaps by providing the necessary means through such practices as offering vocational training to underprivileged students, contributes to social responsibility by enhancing mental health and encouraging services to the community, and ultimately improves community involvement through volunteerism and collaborations. Also, TEI directs the distribution of funds toward programs that should benefit underprivileged learners, thus maintain sustainable fund allocation as well as promoting social responsibility as per NTEP objectives.

This study presents a novel index grounded on Maqasid Shariah which is useful for assessing and improving the Tahfiz institutions. It gives a definite and systematic method of evaluating these institutions’ degrees of empowerments to meet all the diverse roles they play in the society.

Artificial intelligence (AI)-driven marketing has transformed the landscape of consumer interactions, but it also raises ethical concerns regarding perceived manipulation and subsequent unethical young consumer behavior. This study aims to investigate the direct and indirect effects of AI-driven marketing on unethical young consumer behavior, with digital literacy as a moderating variable. The authors introduce and conceptualize a digital literacy construct that influences how young consumers perceive and react to manipulative AI-driven marketing tactics.

Using the Elaboration Likelihood Model (ELM) and the Persuasion Knowledge Model (PKM), this research explores how digital literacy influences the reception of AI-driven marketing and moderates the effects of perceived manipulative tactics. This study adopts a three-wave, time-lagged survey method among young consumers in urban Pakistan, integrating measures of AI-driven marketing techniques, perceived manipulation, digital literacy and unethical consumer behavior.

The results reveal that perceived manipulation mediates the relationship between AI-driven marketing and unethical young consumer behavior. Digital literacy significantly moderates this effect, indicating that higher digital literacy levels can mitigate the negative impacts of perceived manipulation. Conversely, lower digital literacy amplifies the negative impacts of perceived manipulation.

The findings underscore the need for marketers to foster transparency and ethical practices in AI-driven strategies. Enhancing consumer digital literacy can serve as a protective factor against unethical marketing practices.

This study contributes to the understanding of digital literacy’s protective role against unethical AI-driven marketing practices. It extends existing models of persuasion and consumer response by demonstrating how digital literacy reshapes traditional consumer response frameworks in the context of AI-driven environments.

Inter-organizational trust has a vital role in any external trade relationship. However, there are not many studies relating to growth strategies and inter-organizational trust in firms in emerging markets. The purpose of this paper is to identify and compare the effect of external growth strategies on the organizational performance of companies and to examine the mediating role of inter-organizational trust between growth strategies and organizational performance.

Data were collected from 240 senior managers from public listed companies (PLCs) in Malaysia and were analyzed using analysis of a moment structures.

The findings indicate that growth strategies have a significant effect on organizational performance. Strategic alliances and acquisitions also have significant effects on organizational performance. Moreover, inter-organizational trust fully mediates the effect of growth strategies on organizational performance.

As purposive sampling was used, selecting only managers with experience of the issues concerned, any common findings are likely to be generalizable to managers in similar situations.

Building inter-organizational trust among companies and relying on strategic alliance and acquisition, rather than merger, will sharpen their competitiveness and enable them to survive and thrive.

The increase in organizational performance of PLCs will have a significant effect on employment and on gross domestic product (GDP), which will have a beneficial effect on citizens.

Studies that are related to these variables in emerging economies are still in their infancy. This study compared the effect of external growth strategies and contributed to the literature in the area of trust and external growth strategies.

This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the impact of customer data theft on the organization.

A case study approach was taken to investigate and analyze internal control system weaknesses. One organization that involved investor and treasury services was selected as a case study in this research. A mixed method of data collection, specifically survey questionnaires and observations, was used.

This study revealed that employees are aware of the policy to protect customer data in their organization. Ironically, customer data theft still occurred despite the company having an internal control system. The main concern was the attitude of the employees to adhere to the policies in place, which becomes the major cause of internal control violation. Employees tend to ignore policies and standard operating procedures, providing opportunities for data theft and fraud to occur, although they realize this will result in a severe impact on the reputation of a company.

The results provide further confirmation of the fraud triangle theory, i.e. opportunity on the possible causes of the data theft and fraud, supporting prior empirical research and surveys conducted by researchers and global professional firms on fraud. This study, however, was conducted on only one organization with limited participation from employees because of the sensitivity of the nature of the topic.

This study provided recommendations that can be a reference for companies and regulatory bodies in preventing customer data theft cases, such as regular training and awareness campaigns to the staff, stringent recruitment policies, close monitoring on the accessibility of customer data and continuous use of advanced technology to prevent a data breach.

This study is original, as it focuses on an organization that operates in the financial services industry, which is one of the most attacked sectors for data theft and cybercrime activity globally. Furthermore, this kind of research is rare in fraud literature, particularly in developing markets such as Malaysia. The findings of this study are inferred from the direct observation of the organizational and employee work environments, activities and behaviors, which are private and confidential and difficult to access by researchers for publication in academic journals.

This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance, social cohesion, quality of life, equality and diversity. It emphasizes the need for appropriate frameworks that incorporate DT strategies in organizational practices to improve social sustainability.

A systematic literature review was carried out through Web of Science and Scopus databases to identify the distinctive papers that explored the impact of DT on social sustainability. It analyzes how various digital technologies, like Internet of Things, cloud computing and mobile computing, can be strategically embedded in organizational practices to optimize social sustainability outcomes.

This study reveals that although DT significantly enhances operational capabilities and consumer experiences, its integration into social sustainability practices is often overlooked. It proposes a novel framework that aligns digital capabilities with sustainability goals, aiming to enrich organizational performance and societal welfare. This paper identifies dynamic capabilities as crucial for sustaining competitive advantage in a digitally transformed business landscape.

The primary limitation is the reliance on secondary data, which may not fully capture the rapid advancements in DT. Future research should focus on empirical studies to validate the proposed framework and explore the dynamic capabilities required for integrating DT in social sustainability practices.

This study extends the discourse on DT by linking it explicitly with social sustainability, presenting a structured analysis that highlights the need for strategic integration of digital technologies within organizational sustainability practices. It fills a gap in the literature by proposing a comprehensive framework for organizations to follow, thereby contributing to the theoretical and practical understanding of DT’s role in enhancing social sustainability.