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Despite the existence of laws, regulations and sanctions, financial crime remains widespread. The Panama leaks have proven that people from all over the world are participating in money laundering and other financial crimes. This study aims to investigate the influence of national culture on financial crimes across 78 countries.

This study uses Hofstede’s cultural framework as a basis for its hypotheses on financial crime. It also uses the Basel anti-money laundering index as a proxy for measuring the incidence of financial crime across the countries under review.

The findings show that countries whose cultural profiles are characterized by low uncertainty avoidance, low individualism, high masculinity and low long-term orientation have high rates of financial crime. The finding also shows that countries whose cultural profiles are characterized by individualism or positive collectivism, uncertainty avoidance and long-term orientation have low rates of financial crime.

Laws, regulations and sanctions are not the only factors that can help deter the crime; governments should also take a holistic approach that includes the cultural factors that encourage deterrence.

This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time.

This study uses a comprehensive bibliometric analysis approach (performance analysis and science mapping) using software packages, including Biblioshiny and VOSviewer. Multiple analyses are conducted, including authors, sources, keywords, co-citations, thematic evolution and trend topic analysis.

This study reveals that the intellectual structure of using BDA in investigating FRQ encompasses three clusters. These clusters include applying data mining to detect financial reporting fraud (FRF), using machine learning (ML) to examine FRQ and detecting earnings management as a measure of FRQ. Additionally, the results demonstrate that ML and DM algorithms are the most effective techniques for investigating FRQ by providing various prediction and detection models of FRF and EM. Moreover, BDA offers text mining techniques to detect managerial fraud in narrative reports. The findings indicate that artificial intelligence, deep learning and ML are currently trending methods and are expected to continue in the coming years.

To the best of the authors’ knowledge, this study is the first to provide a comprehensive analysis of the current state of the use of BDA in investigating FRQ.

This study aims to clarify current thinking about Islamic leadership by returning to the original texts of Islam, the Qur'an and the hadith. These are analysed to identify foundational Islamic leadership prototypes, concepts and ideas. In so doing, the article provides original analysis of the foundations of Islamic leadership, so as to inform current debates about leadership in Islamic regions and communities.

The study consists of content analysis of the Qur'an and the hadith, to identify key concepts within these texts, concerning the nature of leadership. The methodological aim is to develop characterisations of Islamic leadership prototypes that are recognisable to practising Muslims today. In order to ensure this, the content analyses have been presented to academic seminar groups and conferences and refined through subsequent discussions.

Islamic leadership does not rely for its legitimacy upon traditional authority, but rather on rational-legal systems based on unity of purpose, acknowledgement of the one God, and the foundational example of Prophet Muhammad, whose referent and charismatic authority lives on in discussions of the sunnah and the hadith. It is thus vital to refine external or “etic” characterisations of Islamic leadership with an appreciation of leadership prototypes in the Qur'an, the sunnah and hadith.

The scope of this study is limited by the subject matter, the investigation of leadership prototypes in the Qur'an and the hadith. This means that the consideration of historically more recent Islamic thinking about leadership has been left to subsequent study.

Implications for subsequent researchers are the need for critical clarity in discussions of “Islamic” or “Muslim” leadership. Another significant implication comes with the recognition of the overwhelming importance of the Prophet Muhammad's life and sayings in laying the parameters for the subsequent Muslim discussions of leadership.

This is the first use of content analysis to examine the foundational leadership prototypes and concepts embedded in the Qur'an and the hadith, and thus to analyse the Prophet Muhammad as a referent and charismatic leader, whose life set the parameters for the subsequent understanding of Islamic leadership.

Tremendous measure of data lakes with the exponential mounting rate is produced by the present healthcare sector. The information from differing sources like electronic wellbeing record, clinical information, streaming information from sensors, biomedical image data, biomedical signal information, lab data, and so on brand it substantial as well as mind-boggling as far as changing information positions, which have stressed the abilities of prevailing regular database frameworks in terms of scalability, storage of unstructured data, concurrency, and cost. Big data solutions step in the picture by harnessing these colossal, assorted, and multipart data indexes to accomplish progressively important and learned patterns. The reconciliation of multimodal information seeking after removing the relationship among the unstructured information types is a hotly debated issue these days. Big data energizes in triumphing the bits of knowledge from these immense expanses of information. Big data is a term which is required to take care of the issues of volume, velocity, and variety generally seated in the medicinal services data. This work plans to exhibit a survey of the writing of big data arrangements in the medicinal services part, the potential changes, challenges, and accessible stages and philosophies to execute enormous information investigation in the healthcare sector. The work categories the big healthcare data (BHD) applications in five broad categories, followed by a prolific review of each sphere, and also offers some practical available real-life applications of BHD solutions.

This paper aims to resolve issues of the traditional artificial potential field method, such as falling into local minima, low success rate and lack of ability to sense the obstacle shapes in the planning process.

In this paper, an improved artificial potential field method is proposed, where the object can leave the local minima point, where the algorithm falls into, while it avoids the obstacle, following a shorter feasible path along the repulsive equipotential surface, which is locally optimized. The whole obstacle avoidance process is based on the improved artificial potential field method, applied during the mechanical arm path planning action, along the motion from the starting point to the target point.

Simulation results show that the algorithm in this paper can effectively perceive the obstacle shape in all the selected cases and can effectively shorten the distance of the planned path by 13%–41% with significantly higher planning efficiency compared with the improved artificial potential field method based on rapidly-exploring random tree. The experimental results show that the improved artificial potential field method can effectively plan a smooth collision-free path for the object, based on an algorithm with good environmental adaptability.

An improved artificial potential field method is proposed for optimized obstacle avoidance path planning of a mechanical arm in three-dimensional space. This new approach aims to resolve issues of the traditional artificial potential field method, such as falling into local minima, low success rate and lack of ability to sense the obstacle shapes in the planning process.

This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and market performance in an emerging market context – Malaysia.

The authors construct a comprehensive CSR index toward the economy, environment and society (EES) and apply both Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS) instrumental variables (IV) approaches to test the hypotheses of the study.

The authors find that EES-based CSR generally enhances firms' market performance; however, the level of product market competition undermines the market performance of socially and economically responsible firms. In addition, the study results indicate that mature-stage firm life cycle with more involvement in CSR activities shows better market performance. However, the endogeneity check of CSR suggests that both CSR and mature-stage firms are mutually exclusive in influencing market performance. The study findings are robust to alternative measures and different identifications of high and low default risk situations of sample firms.

This study carries practical policy implications for the listed firms, regulators and stakeholders in general. For example, regulatory bodies may promote greater involvement in CSR activities by listed companies in the Malaysian stock market. Investors and other market participants should be aware of factors influencing socially responsible firms' market performance such as the corporate life cycle and the level of competition in product markets.

This research work responds to the call of regulatory bodies in Malaysia at a time when the Malaysian economy is under threat of environmental distraction practices by the palm oil industry and import ban by the largest export market, i.e. the European Union by 2030. The study also contributes to the theoretical literature by refining the moderating role of product market competition and mature-stage life cycle on the relationship between CSR and market performance from the perspectives of resource-based and stakeholder theories in emerging economy settings.

In an environment where business uncertainty is the norm, developing innovation capability in an organisation is increasingly important. The purpose of this paper is to investigate the effects that innovation capabilities have on the business performance of small- and medium-sized enterprises (SMEs) within the context of a regional developing and emerging economy of Mexico, in this case, Aguascalientes.

The approach of this study is quantitative. Four research hypotheses were formulated and tested using structural equation modelling (SEM). Data were collected through a questionnaire survey responded by 308 SMEs located in the Aguascalientes state of Mexico.

The results obtained show that innovation in products, processes, marketing and management has a positive and significant effect on the business return of Mexican SMEs.

The paper complements the limited body of knowledge currently existent in the SMEs innovation literature, particularly when compared to that of large organisations. Similar works in other settings have provided mixed results in regards to the effects that innovation capabilities have on the business performance of SMEs. Thus, this paper offers a refined understanding and validation of the relationship between innovation capabilities and business performance, especially within the context of SMEs, and insights into some of the innovation aspects that managers may consider when formulating the strategies of their organisations. Finally, it enables such relationship to be understood within a particular situation, contributing in this manner to expand the body of knowledge in the innovation field.

The construction industry is considered one of the most dangerous industries especially in developing countries such as Egypt. Although safety in Egypt is regulated by mainly four pivotal legislations, namely, Law No. 12 (2003) and Ministerial Decrees No. 211, 126 and 134, construction accident records in Egypt are high. Accordingly, this paper aims to develop a framework to activate the health and safety regulations in the Egyptian construction industry.

To achieve this aim, a research methodology consisting of a literature review and a survey questionnaire was developed to accomplish three objectives. First, a literature review was used to identify the causes of site accidents and strategies adopted in different countries to improve and enforce safety, safety roles of stakeholders. Second, a survey questionnaire was conducted with a representative sample of large- and medium-sized construction firms in Egypt to examine their perception of the causes of site accidents. Finally, a framework was developed to activate the health and safety regulations in the Egyptian construction industry.

The research identified 16 causes of construction site accidents. These causes were classified into three categories based on the party responsible for the occurrence of site accidents, namely, workers, organization management and government. Results of data analysis showed that “lack of housekeeping” and “lack of governmental inspection for safety” were ranked the highest causes of site accidents in the Egyptian construction industry, whereas “inefficiency of old safety equipment or no safety equipment at all” and “reluctance to input resources for safety” were ranked the least causes.

This research provides valuable information about the nature of the construction industry with a particular focus on site accidents, causes and impacts of construction site accidents. The study highlighted the safety roles of the Egyptian Governmental bodies in Egypt to improve and enforce safety. The research tackled a topic that received scant attention in construction literature especially in the Egypt context. The framework presented in this paper represents a synthesis that is important and adds value to the knowledge in a manner that has not previously occurred in the Egyptian construction industry.

This study aims to empirically investigate the impact of adopting big data and data analytics (BD&A) on audit quality (AQ).

A questionnaire was distributed among audit practitioners working at audit firms in Egypt and 205 responses were collected. Partial least square structural equation modeling (PLS-SEM) was used to analyze and test research hypotheses.

The results reveal that BD&A has a direct significant positive effect on the audit process (AP) and auditor competence (AC). However, an insignificant impact of BD&A is found on audit fees (AF). In addition, the results indicate that BD&A has significant positive direct and indirect impacts on AQ.

The results of this study will benefit several auditing stakeholders, such as audit firms, audit regulators, novice financial auditors and academic scholars.

This research is one of the earliest to empirically address the role of BD&A in enhancing AQ. It incorporates AP, AC and AF as mediators into a single model to explain the impact of BD&A on AQ. Also, it attempts to provide empirical evidence from a developing country with a less-regulated audit environment.

This study aims to examine the impacts of Shariah-compliant products, value-added benefits, mortgage repayment policy and well-versed bankers on the consumer acceptance of Islamic home financing. These variables, thereafter, are called the “critical success factors” (the CSFs) for Islamic home financing.

Guided by the Islamic theory of consumer behaviour (ITCB), this study intends to propose the specific CSFs that ensure consumer acceptance of Islamic home financing a success. The term success refers to consumers’ willingness to take up the facility. A questionnaire survey was conducted to elicit responses pertinent to the level of agreement/disagreement of the CSFs. A total of 460 respondents usable responses were obtained and analysed accordingly.

The results obtained indicate that Shariah-compliant products, value-added benefits, mortgage repayment policy and well-versed bankers are instrumental to influence the consumer acceptance of Islamic home financing.

Like other works, this study has confined its context to capture only a limited geographical area, and the study’s contributions are restrained to the variables analysed to a specific context of Islamic home financing in Malaysia.

The results obtained can become as a yardstick to measure the consumer acceptance of Islamic home financing.

New proposed CSFs can help to address the new demand of Islamic home financing accordingly, where a new area of improvement is brought into play. This study also extends the applicability of the ITCB to include Islamic home financing products.