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This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.

This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.

The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.

The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.

This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.

This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.

The purpose of this study is to prepare various CeO₂-based carbon material (CNT, CB, GO) nanocomposites through a wet chemical process for the development of a sensor probe to detect various environmental toxins by using an electrochemical approach under room temperature conditions. A comparative study on sensitive and selective phenolic sensor (4-methoxyphenol; 4-MP) has been fabricated by modifying a glassy carbon electrode (GCE) with various nanocomposites (NCs) such as CeO₂, CeO₂–CNT (carbon nanotubes), CeO₂–CB (carbon black) and CeO₂–GO (graphene oxide) NCs.

The CeO₂–CNT NCs were prepared by the wet chemical method at low temperature. NCs were characterized by various methods such as transmission electron microscopy (TEM), Fourier-transform infra-red (FTIR), ultra-violet/visible (UV-Vis) spectroscopy and XRD (X-ray diffraction). CeO₂–CNT NCs were immobilized as a film on the flat surface of the GCE by using binders (5% Nafion). The electrochemical measurements of the 4-MP detection with the CeO₂–CNT NCs/Nafion/GCE sensor were studied by the current-voltage method.

In the optimal conditions, the sensitivity, detection limit and limit of quantification of 4-MP sensor probe were found to be 47.56 µAcm-2 µM⁻¹, 12.0 ± 0.2 nM and 40.0 ± 0.5 nM (S/N of 3), respectively.

This electrochemical sensor showed an acceptable analytical performance in the detection of 4-MP with higher sensitivity, lower detection limit, large dynamic concentration range, good reproducibility and fast response time.

This electrochemical approach can be applied practically for the determination of selective 4-MP in real environmental and extracted samples.

CeO₂–CNT NCs/Nafion/GCE sensor probe was used for the safety of environmental and health-care fields at larger scales.

This electrochemical approach is a significant achievement on the development of sensor probe. The results are indicated as being technically detailed with an up-to-date account of recent chemical sensor research studies.

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions.

This study uses a sample of 44 takaful operators in the SEA and the GCC regions. While corporate governance (CG) strength is measured by the use of the frequently examined variables of the board of directors and audit committee, Shari’ah governance strength is measured by the characteristics of the Shari’ah Supervisory Board (SSB). Content analysis is used to extract disclosure items from the 2014 annual reports. Agency theory, stakeholder theory and political economy theory are argued to support the hypotheses.

The results show that CG strength has a positive and significant effect on the voluntary adoption of AAOIFI Disclosure Standards by takaful operators, indicating that CG plays an important role in the disclosure of information in the annual reports of takaful operators. However, the results show a lack of association between SSB strength and voluntary adoption of AAOIFI Disclosure Standards. Our results suggest that the SSBs may not be as involved as the other CG mechanisms (such as a board of directors and audit committees) in reviewing financial reports. On another note, the level of the political right and civil liberties has a negative and significant effect on the voluntary adoption of AAOIFI Disclosure Standards, providing an indication that stakeholders in a community with greater freedom tend to be more active in pressuring takaful operators to provide more information to justify their existence in the community. Similar to SSB strength, the legal system is also found to have no significant association with the voluntary adoption of the AAOIFI disclosure standards.

This study provides stakeholders with a tool to evaluate the effectiveness of the governance role in increasing the transparency of takaful operators by examining the governance factors using a self-constructed disclosure index.

Our study is among the first to provide an in-depth analysis of voluntary adoption of AAOIFI Disclosure Standards for takaful operators in these two regions; therefore, this study has implications for regulators and standard setters. The findings of this study are expected to provide information to regulators and standard setters on the role of governance in improving the transparency of takaful operators.

The purpose of this paper is to explore external factors: organization technical support, organization administrative support, organization infrastructure and resources, and organization ICT policy’s effect on the commitment in use of technology among the faculty staff Hail university, Saudi Arabia.

A cross-sectional survey approach was used to collect data. A sample of 300 fulltime employees, having administrative and teaching responsibilities participated using a self-completion questionnaire. The data were analyzed using exploratory factor analysis (EFA), correlation and multiple regressions to determine the impact of external factors on the commitment in use of technology.

Overall, the results provided evidence that organization technical support, organization administrative support, and organization infrastructure and resources have a significant positive impact on the commitment in use of technology. However, organization ICT policy has an insignificant negative impact on the commitment in use of technology. The findings could be generalized on other public sector universities of the Kingdom of Saudi Arabia.

The data were collected from one public sector university of Hail province, the Kingdom of Saudi Arabia. Only four external factors were taken into consideration in investigating its influence on the commitment in use of technology. There could be other external/environmental factors which might be useful to underpin the theory and advance literature.

In-service and trainee faculties should take an advantage of using learning management system. Faculty should create a positive learning environment in their online classes so the learners can take a benefit out of the immense investment on ICT by ministry of higher education. Apart from giving training to teaching staff in use of technology, learners should also be given a platform to increase and improve their digital literacy. Workshops can be conducted frequently for both faculties and learners. Faculty can offer additional and out of the class support to their reluctant and weak students in order to assist them in the use of technology.

Technology integration after COVID-19 outbreak has significantly changed the education sector throughout the world. The use of technology now is unavoidable at primary, secondary and at tertiary level. This study provides an exclusive viewpoint concerning the external/environmental evidence based findings that have not been investigated empirically in the Saudi Arabian context. The current study also provides statistically a theoretical five-component model to understand the phenomena in the field of information communication technology.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.

The COVID-19 pandemic has dramatically transformed higher education policy and practices across the globe, including Bangladesh. Higher education institutions (HEIs) were forced to deliver teaching and learning online. This chapter discusses the impact of the COVID-19 pandemic on teaching and learning practice in higher education in Bangladesh and highlights the cultural transformation of policy and practice. In addition, it proposes future directions on how to be prepared and addresses the challenges of emergencies and draws implications of the findings beyond the national context. In the beginning of the pandemic, most universities in Bangladesh had to initially shut down their operations without offering any alternatives. However, a number of universities gradually rolled out some online teaching and learning activities as the lockdowns kept extending. A large portion of the HEIs struggled to continue their online teaching and learning due to the lack of resources, i.e., devices, technological skills and training, lack of policy, negative mindset, poor network infrastructure, and high cost of internet. This unprecedented situation ushered in by the pandemic showed the lack of preparedness and below-par capacity to respond to emergencies for the continuation of higher education in Bangladesh. Furthermore, it highlighted that improving the higher education sector requires tremendous effort from the government, researchers, policymakers, practitioners, the universities, and other industries directly or indirectly related to the sector.

While the foundations of alms tax (zakat) regulations remain firmly rooted in solid Islamic law (Shariah), the landscape of zakat laws has recently witnessed the emergence of nuanced issues and complexities that warrant careful consideration and scholarly investigation. Such intricacies might lead to a lack of compliance with the regulatory and legal framework many Muslim countries have implemented. Thus, this paper aims to empirically delve into the role of zakat law intricacies in compliance behaviour and how it can strengthen the impact of crucial socio-economic motivations, including perceived zakat governance and institutional credibility.

Drawn from a validated socio-economic model, this study used a quantitative approach, using a self-administered survey distributed among SME entrepreneurs. SmartPLS was used to yield meaningful results.

Results indicate that the more intricate the zakat law and regulations, the lower zakat compliance tends to be. However, socio-economic motivations (zakat governance and institutional credibility) positively drive the compliance behaviour of zakat payers. Interestingly, socio-economic factors lose their positive effect on zakat compliance in the face of zakat law intricacies.

As the contemporary world grapples with dynamic social and economic challenges and evolving legal frameworks, the landscape of zakat laws and regulations finds itself at a crossroads. While the essence of zakat remains unchanged, modern contexts have introduced new dimensions that require the re-valuation of existing regulatory frameworks. From the intricacies of cross-border zakat to digital assets and emerging financial instruments, zakat governance is undergoing a profound transformation. Therefore, the outcomes that emerged from this study provide deeper insights for policymakers and practitioners in the Islamic world into how some potential interventions can enhance the zakat legal framework. Simplification initiatives, educational campaigns and an effective zakat governance structure aligned strictly with Islamic law can offer a nuanced understanding of zakat payers’ compliance behaviour.

The novelty of this research lies in its focused analysis of zakat law intricacies – a topic that has been overlooked in the literature despite its critical importance.