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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.

This study aims to empirically explore donors’ responses to fundraising appeals to mitigate the socio-economic impact of the COVID-19 crisis. Some governments worldwide have launched fundraising campaigns to support the pandemic relief efforts, such as the Feena Khair* campaign in the Kingdom of Bahrain. Specifically, the study examines how the internal and external aspects can fuel beliefs in the inclination of donors to give money.

A quantitative survey instrument was developed, validated and disseminated. A total of 263 usable responses were obtained using the snowballing sampling technique. Partial least squares-structural equation modeling was used to analyze the research model and obtain meaningful results.

The results show that external aspects, i.e. charity projects and trust in charities, have a significant relationship with donors’ attitudes toward fundraising appeal for the COVID-19 fight. Interestingly, the study demonstrates a significant moderating effect of internal values of religious beliefs on the positive relationship between external aspects and attitude to give money.

The results suggest that governments and non-profit organizations should consider the important role of religious beliefs in driving people’s attitudes to engage in fundraising appeals to fight the pandemic. These findings could generate better insights and policies that boost relief and donation efforts in many ways, such as embarking on sensitization programs to create sufficient awareness on the importance of giving and social solidarity during this challenging time, strengthening the religious faith of donors, setting up charity projects with inclusive information and nurturing a high level of public confidence in charities.

This study is likely the first study to focus on fundraising campaign attitudes during the COVID-19 pandemic in Bahrain. It is a pioneer study scrutinizing the moderating effect of religious beliefs on the association between extrinsic perspectives of donors and their attitudes toward monetary donations.

Social disclosure is a vital tool that can help organizations in developing economies, including Nigeria, measure and manage their social impacts and performances. This could help in achieving sustainable development goals and enhancing social and economic security. This paper aims to conceptualize the influence of social reporting and sustainable development on Nigeria’s socioeconomic security. It is vital for its recommendations to the government and stakeholders on the way forward on sustainable development and national security.

A dissection through content analyses using the frustration-aggression and social contract theories was made on the influence of voluntary social reporting and sustainable development on socioeconomic security in Nigeria. An examination and assessment of the implementation of social disclosure by organizations and its effectiveness in promoting sustainable development with insights into the challenges and opportunities in a developing economy like the Nigerian context was done.

The results showed an increasingly negative trend in social and economic circles brought about by business organizations’ nonmandatory disclosure of social and environmental information. Therefore, it is suggested that governments should have a strong will to implement mandatory reporting to avoid future political catastrophes.

Implications emerged from this study inform policymakers, businesses and other stakeholders on the ways to enhance mandatory social sustainability in Nigeria.

This report is unique in the sense that it considers the interplay between sustainable development and socioeconomic security moderated by voluntary social disclosure as a virgin area in studies that involve developing economies.

Government seeks to realize its economic objectives and eventually its social objectives as well through taxation. In a Muslim-majority economy, besides many types of taxation imposed, some government also legally enforced an alms tax (Zakat) via specific authority. The purpose of this study is to examine the role of enforcement in Zakat compliance and how it can enhance the effect of social motivations, namely perceived institutional credibility and social pressure, on zakat payers' compliance decisions.

This research is underpinned by economic deterrence theory and employed data collected through a cross-sectional approach. A total of 274 Yemeni entrepreneurs responded to the questionnaire and analysed using SmartPLS version 3.2.9.

The study finds that social pressure and institutional credibility are significantly related to entrepreneurs' compliance with Zakat. Importantly, enforcement-moderated interactions of social pressure and perceived credibility on Zakat payers' compliance are statistically significant.

Some signals emerged from the results which could be used by governments throughout the Muslim-majority state to mitigate Zakat evasion amongst entrepreneurs. Furthermore, the study can provide information to Zakat authorities and policymakers on how to restore public trustworthiness and increase Zakat collection from entrepreneurs as well as cautioning such authorities that social pressure may possess an unfavourable attitude towards Zakat laws, influencing Zakat payers to do this action itself.

This study provides a shred of unique evidence by suggesting a new approach to the Zakat literature and linking the deterrence-based enforcement and social motivation with practice, which contributes to strengthening compliance levels amongst entrepreneurs and ultimately enhancing Zakat funds.

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.

Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.

The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.

Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.

Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

An attempt is made in this study aims to examine the extent to which the role of environmental agencies in Nigeria, i.e. DEPARTMENT for Petroleum Resources (DPR), National Environmental Standard and Regulatory Enforcement Agency (NESREA) and Nigerian Stock Exchange (NSE), influences firms’ attributes on sustainability reporting.

Both primary and secondary data covers 2015-2019 were used to collate information for the analyzes. The analysis was done using Stata 13 to determine the moderating impact of policy administrators on the relationship between corporate attributes and sustainability reporting.

The findings showed a very low level of sustainability reporting (27.53%), with a high significant level. Moreover, a positive and significant relationship exists between the major corporate attributes and sustainability reporting. A highly significant moderating impact of environmental policy administrators exists on these attributes, except for board size.

The theoretical and practical implications of this study show that there is an indication of the inefficiency of the environmental policy administrators in Nigeria as the significance of the political economy theory as it affects the interactive impact on sustainability reporting. Further research is recommended on political-economic theory so as to know the economic implications of the effects of corporate attributes on environmental disclosure as it impacts governments and societies.

Results show that there is an indication of inefficiency by Nigeria’s main environmental policy administrators such as DPR, NESREA and NSE as it affects environmental, economic and social issues by listed firms.

This work emphasizes the moderating impact of environmental agencies on the relationship between firms’ characteristics and sustainability disclosure through the GRI4 framework standard. More so, it applied company attributes essential for a firm’s sustainable growth and development in the developing economies of sub-Saharan Africa.

While the financial relief efforts are struggling to keep up with the COVID-19 outbreak, there is a need for the diffusion of e-Zakat initiatives and work with fintech if governments truly strive to ensure that most vulnerable do not fall behind. The newly launched e-system – popularly known as ZAKATY (e-portal and smartphone application) – in Saudi Arabia is an example worth attention and study on how well people can accept and use the system and Zakat payer-centric e-services, especially amid such uncertain times. The purpose of this study is to explore how an extended unified model of acceptance and use of technology (UTAUT) can induce users to adopt the ZAKATY e-services provided by the General Authority of Zakat and Tax during this unprecedented challenge to pay Zakat online in an easy, fast and reliable way.

Drawing on a quantitative approach through an online administered survey, a total of 479 usable responses from individual Zakat payers were obtained using snowball sampling and analyzed through smart partial least squares (SmartPLS) software.

This study confirms the suitability and utility of the UTAUT model used in predicting Zakat payers’ intention to adopt the e-Zakat system and its services, indicating that the model possesses 72% of the predictive capability to explain variance in intentions. It also shows that all UTAUT constructs (i.e. performance expectancy, social influence and facilitating conditions) were statistically significant, except for effort expectancy. Online trust exerted a significant moderating effect on the relationship between UTAUT constructs and users’ intentions to uptake the system’s online services amid COVID-19.

To keep pace with rapid digital transformations amid the pandemic, Zakat institutions, as governmental entities, are likely pursuing to identify the main determinants that influence people’s intentions to engage in adopting e-Zakat services. This could be eventually translated into maximizing the proceeds of Zakat funds by developing ICT-based infrastructure and introducing reliable and efficient e-services that can be adopted by users.

Given the scarce literature on the relevance of e-Zakat systems’ adoption, this work could serve as a building block and springboard for literature and future research by empirically examining an extended framework derived from the UTAUT theory in the Zakat context.

Muslim engagement with cryptocurrencies (CC) raises fundamental questions rooted in religious faith: How should Muslims integrate Islamic Accounting principles like zakat into this new and rapidly evolving financial paradigm? Thus, it is essential to understand CC holders’ perceptions thoroughly and whether they are willing to pay zakat using crypto assets. This research aims to explore factors influencing Muslim CC holders’ intention to pay zakat on CC, emphasizing financial risk, theory of planned behavior (TPB) constructs and Shariah compliance’s moderating role.

This attempt uses a quantitative approach through a cross-sectional research design, using purposive sampling to gather data from Muslim CC holders. An extended theory of planned behavior (ETPB) model is applied to comprehensively analyze the key factors influencing intentions to pay zakat on CC. SmartPLS software is used to generate meaningful findings.

The study finds that financial risk associated with CC exerted a negative influence on TPB constructs, attitude (ATT), social norms (SN) and perceived behavioral control regarding zakat on CC (PBC). However, ATT and PBC positively shaped holders’ intention to pay zakat on CC. Interestingly, Shariah compliance-moderated interactions of TPB constructs on payment intentions were statistically significant.

With the rise of CC, a profound transformation is underway in the financial landscape. As this evolution unfolds, it becomes increasingly essential for stakeholders to understand how zakat could fit into such a new and rapidly evolving paradigm. A pioneering effort was made in this study by exploring Muslim CC holders’ intentions to fulfill zakat obligations, bridging a significant gap in the literature.

The escalating integration of AI tools like ChatGPT within academia poses a critical challenge regarding their impact on faculty members’ and researchers’ academic performance levels. This paper aims to delve into academic performance within the context of the ChatGPT era by exploring the influence of several pivotal predictors, such as academic integrity, academic competence, personal best goals and perceived stress, as well as the moderating effect of ChatGPT adoption on academic performance.

This study uses a quantitative method to investigate the impact of essential variables on academic integrity, academic competence, perceived stress and personal best goals by analysing 402 responses gathered from ResearchGate and Academia.edu sites.

While affirming the established direct positive relationship between academic integrity and performance since adopting AI tools, this research revealed a significant moderating role of ChatGPT adoption on this relationship. Additionally, the authors shed light on the positive relationship between academic competence and performance in the ChatGPT era and the ChatGPT adoption-moderated interaction of competence and performance. Surprisingly, a negative association emerges between personal best goals and academic performance within ChatGPT-assisted environments. Notably, the study underscores a significant relationship between heightened performance through ChatGPT and increased perceived stress among academicians.

The research advocates formulating clear ethical guidelines, robust support mechanisms and stress-management interventions to maintain academic integrity, enhance competence and prioritise academic professionals’ well-being in navigating the integration of AI tools in modern academia.

This research stands out for its timeliness and the apparent gaps in current literature. There is notably little research on the use of ChatGPT in academic settings, making this investigation among the first to delve into how faculty and researchers in education use OpenAI.

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust in institutions and service quality) and zakat compliance among businessmen in a Muslim developing country.

A final sample of 315 Algerian entrepreneurs randomly collected through a self-administered survey was analysed. Drawing on the social cognitive theory, estimation and analysis were done using structural equation modelling (Smart PLS).

The results indicate that all the hypothesised direct relationships are supported. Particularly, the knowledge-moderated interaction of political instability’s effect on entrepreneurs’ zakat compliance intention was significant, while its interactions with service quality and trust were not.

Findings that emerged from this study may serve as a reminder to zakat agencies and policymakers that varying degrees of knowledge about zakat can have a significant impact on shaping intentions to comply with zakat rules, particularly in an unstable political environment. Additionally, this work sheds light on the critical role of service quality delivered by zakat institutions and businessmen’s trust in such entities in shaping their zakat compliance intentions. Finally, it demonstrates how critical it is to strengthen the business sector’s social responsibility to support the zakat’s noble socioeconomic objectives.

This present work augments the scanty literature on zakat compliance because it validates a research model drawing on social cognitive perspectives. Additionally, the model blends the moderating role of knowledge into social cognitive perspectives of zakat compliance among businessmen.