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This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural equation modelling (PLS-SEM) approach.

An extensive literature review is conducted to develop a conceptual framework. The variables identified from the literature review are included in a cross-sectional survey which gathered a total of 203 valid feedback. The variables for challenges are grouped under their relevant construct using exploratory factor analysis. Then, a hypothesized model is developed for PLS-SEM analysis using Smart PLS software. Later, the outcome of the model is further validated by nine construction experts using a semi-structured questionnaire survey.

The results rationalized the relationships between the COVID-19 H&S measures, challenges in implementing COVID-19 H&S measures on construction sites and the innovative technologies in transforming construction H&S management during the COVID-19 pandemic. The possible challenges that obstruct the implementation of H&S measures are highlighted. The potential technologies which can significantly transform H&S management by reducing the impact of challenges are presented.

The findings benefited the industry practitioners who are suffering disruption in construction operations due to the pneumonic plague.

By developing a conceptual model, this study reveals the contribution of technology-based H&S management for construction projects during the COVID-19 pandemic, which remains under-studied, especially in the context of the developing world.

The purpose of this chapter is to review the risks Islamic financial institutions face in an emerging market context, including risk sharing in Islamic financing and Shari’ah (Islamic law) compliance risk. We explore current risk management practices and establish the link between risk management and the financial performance of banks and the efficiency and effectiveness of financial sectors in emerging markets. Because of their distinctive risk profile, Islamic finance institutions face challenges in risk management. We show that Islamic banking is riskier in emerging markets because of the presence of immature money markets, limitations in the availability of lender of last resort facilities, and deficiencies in market infrastructure. There is also no evidence that Islamic banks have developed effective solutions for managing the risks conventional banks face as well as their own unique risks. We suggest that the countries that do this best are those that prioritize the structure of risk management knowledge and capabilities in a single financial regulator.

The health, well-being and productivity (i.e. WELL) of office building occupants are vulnerable to poor office environments. Therefore, this study aims to identify new features and concepts of office buildings in supporting occupants’ WELL. To achieve that aim, this study: explores new WELL features for office buildings, develops new WELL concepts for office buildings and examines the influence of the newly developed WELL concepts on existing WELL building standard (WELL v2) concepts.

The first phase involved ten experts to assign weightage for health, well-being and productivity. In the second phase, 206 questionnaire survey data were collected from office building occupants throughout Malaysia. Exploratory factor analysis established new WELL concepts for office buildings. Partial least-squares structural equation modelling examined the influence of the newly developed WELL concepts on the existing WELL v2 concepts.

Two new WELL concepts were developed: “space and services”, consisting of sufficient space, workstation privacy, office layouts, building automation systems, cleanliness and information technology (IT) infrastructure, and “building security”, consisting of security systems and safety at parking lots. Here, “space and services” influences all existing WELL v2 concepts, and “building security” influences the water, nourishment, mind and community concepts of WELL v2.

This study uncovers holistic WELL building concepts to support occupants’ health, well-being and productivity with additional new features and concepts for construction industry policymakers to establish holistic building assessment tools.

Research investigating the association between religiosity and earnings management has concentrated on accruals-based earnings management, relying heavily on society’s religiosity, but it has neglected the interaction between religiosity and formal monitoring mechanisms. This study aims to examine how the religiosity and accounting expertise traits of top leaders are associated with real earnings management (REM) and how they interact to eliminate these practices.

Using a sample of 943 year-observations from more religious settings, this paper collects data for four measures of REM, and for religiosity and accounting expertise of audit committee (AC) chair and chief executive officer (CEO). Multivariate regression is used to test the study hypotheses.

The findings are consistent with the predictions that religious top leaders are not associated with lower REM, while top leaders with accounting expertise, in some cases, are associated with lower REM. This paper also finds that a leader with religious belief and accounting expertise dramatically lowers REM. These findings are robust under a battery of sensitive analyzes. In an additional analysis, this paper observes the interaction effect between these two traits is strengthened if the board chair is religious, and persists even for larger firms or those with a highly concentrated ownership structure.

The paper provides evidence that may serve a variety of decision-makers. It is the first to show that the interaction between religiosity and expertise is crucial in curbing REM. It also provides the first evidence for the role of the AC chair in relation to REM.

The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is provided. Two disclosure indices, specifically the no‐violation‐for‐non‐disclosure (NVND) index and the violation‐for‐non‐disclosure (VND), were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.

This study aims to simulate the influence of surface texturing produced via turning process toward pressure distribution and load capacity generation using computational fluid dynamics (CFD).

The dimple geometry was obtained via turning process, to be used for future application on piston skirt surfaces. Two cases were studied: a preliminary study using single periodic dimple assuming linear dimple distribution and an application study using multiple periodic dimples to address actual dimple orientation following the turning process.

For the first case, the dimple was proven to generate load capacity with regard to untextured surface, owing to the asymmetric pressure distribution. Increasing the Reynolds number, dimple width and dimple depth was found to increase load capacity. For the second case, although load capacity increases via surface texturing, the value was 97.4 per cent lower relative to the first case. This confirmed the importance of doing multiple dimple simulations for real applications to achieve more realistic and accurate results.

A new concept of dimple fabrication using a low-cost turning process has been developed, with a potential to increase the tribological performance under hydrodynamic lubrication. Previous CFD simulations to simulate these benefits have been done using a single periodic dimple, assuming equal distribution array between dimples. However, due to the different orientations present for dimples produced using turning process, a single periodic dimple simulation may not be accurate, and instead, multiple dimple simulation is required. Therefore, present research was conducted to compare the results between these two cases and to ensure the accuracy of CFD simulation for this type of dimple.

This study critically analyzes the micro-, meso- and macro-level factors that influence the female academics to engage in academic entrepreneurship (AE). The extant literature, which seeks to understand the female academics engagement in AE mostly revolves around a gender-comparative lens, where women entrepreneurs are understood only in comparison with men. This study examines the association between informal academic entrepreneurship (IAE) and the level of asymmetry between the micro-, meso- and macro-level factors (5M framework). In this study, the author conducted three interviews with female academics in Bangladesh.

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.

The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.

The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.

To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.