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This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

The sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique.

All four effective tax rate measures' mean values were lower than the statutory tax rate, indicating the likelihood of tax planning. Whether board attributes are likely to mitigate tax aggressiveness is uncertain because the results are inconsistent and depend on the ETR measure. Similarly, the logistic regression results derived using the PSM approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka.

This investigation is limited to non-financial listed companies in Sri Lanka and incorporates only four tax aggressiveness measures. Findings are imperative for policymakers, regulators, and professional bodies to improve corporate governance codes and rules to enhance organisational transparency toward corporate tax payments.

Aggressive tax planning by companies will reduce government tax revenue, hinder social progress, and cause public mistrust of large corporations and institutions.

This study provides insight into the nexus between corporate governance and tax aggressiveness in a middle-income economy in South Asia hit by an economic crisis where tax revenue has fallen and tax enforcement is weak.

This study is designed to investigate a critical association between social media addiction and employee sleep while considering its implications for employee well-being and performance in the hospitality industry.

Based on adapted measures for the study variables, an electronic questionnaire was designed and used for the survey administered in the chain-restaurants of Pakistan. Through a non-probability convenient sampling survey, a total of 347 usable responses were obtained and analyzed for testing the hypothesized research model.

Results reveal negative associations between social media addiction, sleep quality, employee performance and well-being. The results have further shown sleep quality as an underlying mediating reason that explains the associations between social media addiction, employee performance and well-being.

The study addresses a gap in the literature by examining rarely explored factors such as social media addiction and sleep quality at the same time investigating its impact on performance and well-being of service employees. Significant implications for scholars and practitioners of the hospitality industry have been discussed while highlighting limitations and directions for future research.

Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka.

A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression.

This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting.

This is the first study to examine the influence of board characteristics on sustainability reporting in Sri Lanka, considered as a developing economy with an emerging equity market.

We expect an explosive application of these technologies to take place when they become mature and may further assist auditors in improving the quality of their work. How to use some of the computer‐assisted auditing techniques (CAATs) more effectively with the emerging information technologies.

Constructed an infrastructure with the support of emerging technologies. Electronic auditing (EA) framework–prepared and used with information technology, these examples are object‐oriented distributed middlewares, internet security technologies, and intelligent agents.

How a CPA may conveniently audit the loan account of a bank with EA framework. Demonstration/application.

Auditors will have to design one specialized audit software for each auditee's electronic data processing (EDP) system if the EDP system uses proprietary file formats or different operating systems. The EA has some limitations. This approach depends on distributed middlewares standards, i.e. CORBA, DCOM, or Java RMI, to enable the interconnections of the auditor's GAS^I, auditee's EDP systems.

This system emulates EDP applications in the banking industry and is based on the Common Object Request Broker Architecture (CORBA) architecture industrial standard.

How auditor could effectively apply existing CAATs with the support of the modern information technologies such as object‐oriented distributed middleware, internet security technologies, and intelligent agents. Furthermore, this article proposes a new auditing approach that we call EA. Application in banking and financial institution for auditing banks loan account.

This paper analyzes and reports on studies that examine the extent to which international auditing boards have accomplished the goal of reducing the expectation gap in reporting on uncertainties. This is because there has been a long‐running controversy between the auditing profession and the community of financial statement users concerning the responsibilities of the auditors to the users. Enron and WorldCom scandals have provoked the public to incite the government and professional bodies to impose stringent regulation in protecting their interests. It also suggests the solutions to minimize the gap and enhance the public’s perception towards the profession.

This paper aims to review how the metaverse influences and contributes to the halal industry, particularly focusing on halal logistics (HL), halal supply chain management (HSCM) and consumer behavior.

This paper analyzed scholarly studies to investigate existing literature and current as well as future trends in the adoption of the metaverse in HL, supply chains and consumer behavior. The study explores the thematic structure of the current knowledge landscape, identifies research gaps and highlights potential directions for future research at the intersection of the metaverse, supply chain and halal behavior. The authors identified 286 papers that examined the integration of the metaverse with HL practices, supply chain management strategies and consumer behavior in alignment with Islamic principles and standards.

The results indicate a limited number of studies on the successful adoption of the metaverse in HL, HSCM and behavioral research. This paper has proposed a framework for the metaverse-supply chain and halal behavior. The framework can serve as a reference for scholars and practitioners on how to incorporate advanced technology to engage with and predict market demand. Additionally, the metaverse-supply chain framework can be used to align with halal supply chain practices based on customer needs and preferences. The metaverse integrates the virtual world, enabling halal supply chain networks to enhance virtual reality, digital experiences and business performance.

The halal industry can showcase products and services through virtual scenarios, avatars and shops. By developing a halal-compliant metaverse, the halal industry can facilitate activities such as online sales, online payments and virtual marketing, thereby enabling a digital business transformation. Embracing the metaverse can improve business efficiency and influence consumer behavior, decisions and compliance with Shariah principles.

The authors argue that this paper is at the forefront and will serve as a reference for future research. This paper is distinct from existing literature, as it focuses on metaverse adoption and its correlation with a Shariah compliance framework in logistics, supply chain and behavioral aspects. Through its findings, this framework aims to inspire further empirical research and provide guidance and solutions to foster sustainable development in the halal industry.

This paper aims to examine the determinants that influence bank users’ acceptance for Islamic financial technology (FinTech) services by extending the technology acceptance model (TAM) in the Malaysian context.

The survey was conducted using convenience sampling. Moreover, 205 responses were gathered from users of the Islamic bank. On the same note, the literature on determinants of Islamic FinTech acceptance and TAM was reviewed as well in a bid to contribute to the factors that are instrumental in determining the acceptance of FinTech services.

Findings of the study reveal that Islamic FinTech’s services acceptance is determined by perceived ease of use, perceived usefulness and also by another variable, which is consumer innovativeness (CI). On the contrary other factors, self-efficacy and subjective norms are found not to be influential in determining Islamic FinTech’s acceptance by Islamic banking users.

TAM is extended in the context of Islamic FinTech. A new variable, namely, CI is tested using TAM. CI is yet to be tested, therefore, this paper will be a useful reference for the policymakers, academicians and future researchers.

The purpose of this paper is to investigate the factors that influence business students’ adoption of e-learning systems by merging innovation diffusion theory (IDT) and the teaching for professional competence model (TPCM).

Snowball sampling was used to conduct the survey. In addition, 217 responses were obtained from students at private educational institutions. Similarly, literature on the determinants of e-learning adoption, TPCM, and IDT were reviewed to contribute to the factors that are instrumental in determining e-learning systems adoption.

The findings of the study show that e-learning systems adoption is influenced by factors such as online collaborative learning (OCL) and technology self-efficacy. Above all, the OCL variable was found to be influential in determining students’ adoption of e-learning systems platforms. On the contrary, perceived attributes such as perceived compatibility and perceived relative advantage were found not to be significant determinants of e-learning systems adoption.

This study contributed not only to the theoretical extensions but also to practical implications, which would benefit the policymakers of higher education providers in terms of e-learning system adoption in the country.

IDT and TPCM models are evaluated alongside additional variables, namely, OCL and technology self-efficacy. As a result, this paper will serve as a useful reference guide for academicians, higher education administrators, and future researchers.

This study aims to introduce a research framework that identifies the potential sources of design self-efficacy that emerge from the digital class by covering the teaching for professional competence model (TPCM) to enhance students’ design self-efficacy.

The multistage and purposive sampling technique is used, and the respondents considered are Malaysian university students. Further, the students who completed the survey included both local and international students so as to capture responses through primary data.

The findings of this research study reveal that design self-efficacy is determined not only by feedback and collaborative learning but also by perceived digital class experience.

Moreover, this study is limited in offering a theoretical framework using the TPCM; therefore, future studies may incorporate Bronfenbrenner’s ecological systems theory and may also use the theory integration approach. Also, in terms of geographic coverage, the current work is limited to an area in Klang Valley. Future studies may be carried out in other parts or regions of the country. Future researchers may also focus on technological self-efficacy to capture the other related factors that may be related.

This study not only contributed to the theoretical extensions but also to practical implications, which would benefit the policymakers of higher education providers in Malaysia.

TPCM components, which are students’ personal characteristics, teaching practices and student’s perceptions of the classroom climate, are mapped into the digital class context as potential sources of design self-efficacy and collectively labelled as digital class experience. To the authors’ knowledge, the digital class environment variable is yet to be tested as a component of TPCM.

This paper aims to examine the factors that drive the exporter’s influence toward halal meat supply chain adoption by encompassing the diffusion of innovation (DOI) theory in the context of Pakistan.

Using DOI as an underpinning theory, this study evaluates halal supply chain adoption by collecting data from the members of associations from Pakistan. A total of 258 useable responses were received, and PLS-SEM was adopted using SmartPLS.

The exporter’s adoption of the halal supply chain is determined not only by perceived relative advantage and perceived compatibility but also by perceived complexity, religious beliefs and awareness.

Though this study has practical and managerial implications, it has few limitations. Further studies need to be conducted in other contexts as well with a larger population.

There are limited studies that have tested DOI theory in the context of the halal meat supply chain in Pakistan. Therefore, the author extends the diffusion theory of innovation in the current work. Further, this paper will be a helpful reference guide for academicians, practitioners and researchers.