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This purpose of this paper is to examine the implications of the Revised Malaysian Code on Corporate Governance (2007) toward the effectiveness of the board and audit committees in Malaysian manufacturing companies. Since the manufacturing firms are dominantly held by Chinese firms, this paper is extended to incorporate the implication of ethnicity on board and audit committees’ effectiveness.

Using a sample of 201 firms from fiscal year 2004-2009, the data set consists of a total of 1,206 firm-year observations. Analysis is carried out using correlation analysis, multiple and logistic regression analyses.

The findings reveal that board and audit committees’ effectiveness is positively associated with earnings management pre- and post-Revised Malaysian Code on Corporate Governance (2007). A higher number of ethnic members in the board are also positively associated with earnings management.

This study is limited to some industries in the manufacturing sector due to the special characteristics of this sector and covers mostly large firms. The results may not therefore be applicable to small firms. Finally, the study does not consider possible interaction between the board and audit characteristics which may be significant in influencing earnings management.

The findings show that the corporate governance mechanism in Malaysian firms is currently inadequate in preventing earnings management and extra effort is needed to improve board governance.

This paper contributes to the current literature on the issues of corporate governance effectiveness and board ethnicity in the current economic and political structure in Malaysia.

The purpose of this study is to investigate the association between audit committees’ characteristics and firms’ risk in Malaysian manufacturing firms.

The effect of audit committees on firms’ risk is investigated by 930 firm-year observations between the fiscal years of 2004 and 2009 of Bursa Malaysia listed firms during the global financial crisis. Panel data regression analysis is used to analyze the relationship.

The findings of this study indicate that audit committee’s independence reduces firms’ risk. Nonetheless, across various analysis, the authors fail to associate audit committee’s qualification and membership in professional bodies with firms’ risk. Consistently, the authors find that family ownership is negatively associated with IDIOSYNCRATIC risks, supporting previous studies claim that family firms are more risk averse than non-family firms.

The analysis is confined to Malaysian family manufacturing sectors during global financial crisis 2007–2008.

This study offers insights into the importance of audit committees’ qualification and knowledge in Malaysian family manufacturing firms in reducing firms’ risk and providing stability to investors investment.

This paper aims to examine the influence of supply chain management by assessing the relationship between internal and external integration and small and medium enterprises (SMEs) owners’ Islamic practices in enhancing halal supply chain integrity (HSCI) and SMEs’ performance.

A total of 176 SMEs were surveyed using a self-administered questionnaire. The sample was selected using convenience sampling from two major halal exhibition events in Malaysia. Structural equation modeling (SEM) was used to analyze the data and test the hypotheses.

The findings showed that supply chain integration (SCI), Islamic human capital and HSCI have a significant relationship with SMEs’ performance. It was also found that HSCI mediated the relationship between both SCI and Islamic human capital and SMEs’ performance.

SME owners or managers should be committed to developing the internal processes within the organization and strategizing to link these processes with the external processes to obtain the full benefits of integration. Furthermore, as the upper management, owners and managers must understand the supply chain challenges, priorities and practices thoroughly, as they are responsible for Islamic business ethics. They should work to provide support to increase religious orientation in the SMEs, as this would likely enhance all other factors.

This is one of the few types of research to use HSCI as a mediator in halal food studies in addition to improving SMEs’ performance.

This study aims to examine the determinants of cash waqf contributions among Malaysian millennials through digital platforms.

The present study employed the Technology Acceptance Model with 328 respondents from Malaysia. A self-administrative questionnaire was developed and distributed using both online and physical survey methods. Partial least squares analysis was performed on the data using the Smart PLS 4.0 modeling package.

The results show that attitude, digital literacy, ease of use and waqf knowledge influenced Malaysian millennials to make cash contributions through digital platforms. However, trust in waqf institutions and waqf usefulness factors did not significantly affect Malaysian millennials’ decision to contribute cash waqf.

The research findings have significant theoretical and practical ramifications for applying the Technology Acceptance Model and attracting millennials to contribute cash waqf.

The study adds new value to the literature. The focus of this study, which targets units of analysis among millennials, has received very little attention in the literature related to cash waqf in digital platforms.