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This study aims to leverage the Unified Theory of Acceptance and Use of Technology framework developed by Venkatesh et al. (2003) to explore the factors influencing faculty willingness and acceptance of online teaching at a major Saudi Arabian university as we move to a post-COVID-19 new normal.

We surveyed business school faculty from a major Saudi Arabian university that transitioned to online learning because of the COVID-19 lockdown. We used partial least square structural equation modeling to examine the factors that impact faculty satisfaction and behavioral intention to continue using online teaching in the future.

The results of the study indicated that when faculty perceive that e-learning improves their teaching performance and effectiveness (performance expectancy) and find that online teaching tools are relatively easy to use (effort expectancy), then they are more open to considering online teaching and using digital tools even after the pandemic.

The study uses a Saudi Arabian sample, so the results of the study may not be generalizable to other countries. The study was cross-sectional in nature; a longitudinal design would help in uncovering more stable relationships and enabling us to draw stronger conclusions. Lastly, the sample size for the study was relatively small, resulting in a loss of power in statistical testing. Notwithstanding these limitations, our study contributes to a greater understanding and appreciation of faculty acceptance of online teaching as we progress to a post-COVID-19 new normal. As such, it should be useful to educators, institutions and policymakers as they seek to reimagine business education going forward.

The present study is one of the first scholarly studies to focus on exploring e-learning acceptance in a business school from a faculty perspective, considering the natural experiment that forced institutions to move to online teaching irrespective of their prior acceptance or experience with this teaching modality.

This article investigates concentration, efficiency, and profitability of commercial banks operating in Saudi Arabia, which is considering acceding to the World Trade Organisation whose rules on financial services liberalisation could pose a competitive challenge to local banks. We use regression analysis to investigate the underlying determinants of Saudi bank concentration, efficiency, and profitability. The significance of the study stems from the conventional premise that highly concentrated banking or credit market introduces inefficiencies that would harm firms’ access to credit thus hindering economic growth. If banks were found to be highly concentrated and hence inefficient, then the relevant policy question that should be addressed by Saudi Arabian policy makers is what should be done to alleviate the situation. Empirical results show that Saudi banking market is highly concentrated, and healthy competition through the Saudi adoption of corrective measures would ease the problem. The Saudi government may like to consider concurrently joining the WTO, and allow non‐banking institutions to enter into brokerage business, offer financial products and services (investment banking, brokerage, and portfolio management), and compete with commercial banks through fair participation in auctioning of government securities.

The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function.

A literature review is undertaken to highlight the role of IAs in an ERP environment.

The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence.

This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment.

Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field.

Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries.

Demographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision.

Contrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software.

Contrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology.

This article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia.

Despite the growing prevalence of Sukuk issuances, there remains a significant knowledge gap concerning their specific risk exposures to originators of issuances rather than to investors, particularly compared to conventional bonds, and the implications of this for the corporate governance (CG) of originators. This study aims to examine the risks faced by originators and sponsors of Sukuk issuances, drawing insights from unique Sukuk case studies. The distinct characteristics of Sukuk include legal intricacies and Shari’ah compliance, which pose particular challenges to originators. Effective risk management is a key issue for CG in these areas.

A sequential explanatory case study method is employed, utilising the content analysis approach to extract information from various articles, reports and Sukuk case studies, including Tamweel Residential Mortgage Backed Sukuk and Tamweel Sukuk Limited.

The findings underscore the critical issues for originators in navigating risks within Sukuk structures, particularly concerning Shari’ah non-compliance and default risk. This highlights the importance of managing risks inherent in Sukuk structures, considering both Shari’ah compliance obligations and the sustainability of Sukuk in terms of default risk. Default scenarios raise unique questions regarding stakeholders' interests, specifically those of shareholders, investors and creditors, contingent on the Sukuk issuance's structure and contractual basis of the Sukuk issuance.

The need for a CG framework conducive to the effective management of these risks, thereby ensuring both Shari’ah compliance and long-term viability, which is crucial for the sustainable growth of Sukuk in the financial landscape.

This study offers a unique perspective by focusing on the risks faced by originators of Sukuk issuances, a largely unexplored area, and underscores the importance of effective risk management for CG and sustainability of Sukuk issuances.

This study aims to determine the best waqf-based Islamic microfinancial institution (IMFI) model by first determining various viable waqf-based IMFI models and then evaluating them based on certain criteria to obtain the best model.

A combination of Delphi and analytic network process (ANP) methods was used. The Delphi method was used to determine various waqf-based IMFI models and validate them, whereas the ANP method was used to evaluate those models to prioritize and find the best model.

The Delphi results show nine proposed waqf-based IMFI models that have commercial, social or integrated commercial-social orientation, where each could be in the form of a micro bank, micro venture capital (MV) or micro cooperative (MC). Delphi and ANP then determined the strategic, commercial and social criteria to evaluate the models. Finally, the ANP results show that the best waqf-based IMFI models are the integrated waqf-based micro bank, integrated waqf-based MV and integrated waqf-based MC. Integrated waqf-based IMFI provides Islamic microfinance services as well as Islamic social finance services, including waqf, zakat and infaq.

The adoption of waqf-based IMFI could solve the structural problems of IMFIs, such as funding, low capital, mismatch, liquidity, outreach and sustainability.

The conceptual framework and method used in this study can be applied to determine and evaluate waqf-based IMFI models in other countries.

This study begins by determining various viable waqf-based IMFI models and then evaluating them to determine the priority and best waqf-based IMFI model.

A stroke is a serious, life-threatening condition that occurs when the blood supply to a part of the brain is cut off. The earlier a stroke is treated, the less damage is likely to occur. One of the methods that can lead to faster treatment is timely and accurate prediction and diagnosis. This paper aims to compare the binary integer programming-data envelopment analysis (BIP-DEA) model and the logistic regression (LR) model for diagnosing and predicting the occurrence of stroke in Iran.

In this study, two algorithms of the BIP-DEA and LR methods were introduced and key risk factors leading to stroke were extracted.

The study population consisted of 2,100 samples (patients) divided into six subsamples of different sizes. The classification table of each algorithm showed that the BIP-DEA model had more reliable results than the LR for the small data size. After running each algorithm, the BIP-DEA and LR algorithms identified eight and five factors as more effective risk factors and causes of stroke, respectively. Finally, predictive models using the important risk factors were proposed.

The main objective of this study is to provide the integrated BIP-DEA algorithm as a fast, easy and suitable tool for evaluation and prediction. In fact, the BIP-DEA algorithm can be used as an alternative tool to the LR model when the sample size is small. These algorithms can be used in various fields, including the health-care industry, to predict and prevent various diseases before the patient’s condition becomes more dangerous.

The current study’s goal is to investigate how lean, agile, resilient and sustainable human resource management (LARS HRM) affects green innovation and environmental performance, both directly and indirectly.

Partial least squares-structural equation modeling (PLS-SEM) was used to analyze the data based on a sample of 273 Tunisian businesses in the industrial and service sectors that were certified ISO 9001.

With the exception of AHRM–GPdtI, the results show that the mainstream advanced theory on direct effects was verified. With regard to indirect effects, everything of the literature that was presented was accepted, with the exception of the relationship between AHRM–GPdtI–EP, AHRM–GPssI–EP and RHRM–GPdtI–EP.

This research is distinctive in that it aims to incorporate every LARGS paradigm within the HRM field. By taking green innovation into consideration, it closes the current gaps on the direct and indirect effects of LARS HRM on environmental performance. Our study is unique in that it incorporates large, industry-operating, certified ISO 9001 firms with those in the service sector, with the goal of achieving greater generalization of results.

This study aims to reveal whether green perceived organizational support has a mediating role in the relationship between managers’ green transformational leadership and the green self-efficacy beliefs of employees.

The textile industry is a sector with fast and cheap production and is the second most damaging sector to the environment due to excessive consumption and rapidly changing fashion trends. Hence, textile industry employees were selected as the research object. The data were collected by survey method from 274 people working in businesses operating in the textile sector in Türkiye. The collected data were analyzed in the SmartPLS 4 analysis program.

The analysis found that managers’ green transformational leadership increases employees’ green self-efficacy beliefs. Likewise, it was determined that managers’ green transformational leadership increases employees’ green perceived organizational support. The analysis also indicated that employees’ green perceived organizational support increases employees’ green self-efficacy beliefs. Finally, as a result of the analysis, it was concluded that green perceived organizational support is a complementary partial mediator variable in the relationship between managers’ green transformational leadership and employees’ green self-efficacy beliefs.

The available literature has overlooked the mediating role of green perceived organizational support in the relationship between managers’ green transformational leadership and the green self-efficacy beliefs of employees. This work makes new contributions to the literature and practice by revealing the significance of managers’ green transformational leadership and green perceived organizational support in increasing employees’ green self-efficacy beliefs.