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In an ideal world, publicly listed companies would be forced to publish a report on the Sustainable Development Goals (SDGs). The abandonment of SDG reporting in annual reports by public corporations is the focus of this study. We noticed in recent years that many companies are unable to recognise and commit to the Sustainable Development Goals (SDGs) in their annual reports. We observed that Malaysia prioritises economic growth above environmental concerns. Malaysia's economic growth and health system have been jeopardised as a result of the current COVID-19 outbreak. It will be difficult to achieve the other sustainable development objectives if there is a significant prevalence of chronic infectious and non-infectious diseases, as well as a lack of physical, mental, and social well-being in society. In this study, a collection of primary data gathered from the Bursa Malaysia will be used for performance analysis and forecasting. The analytical tools used for this inquiry were Power BI and RapidMiner. In the first activity, we discovered that software and services businesses who use IR 4.0 had the best SDG implementation performance. According to the study, there is a significant relationship between organisations' use of IR 4.0 and their efforts to fulfil the SDGs. It will be easier to meet the Sustainable Development Goals with broad IR 4.0 adoption in a company. According to the results of the survey, Selangor is the state with the highest degree of company SDG implementation. In conclusion, predicted data reveal that states and specific SDGs have a substantial influence on corporate adoption of SDGs. Finally, Selangor-based software and service enterprises provide the most contribution to the achievement of the Sustainable Development Goals.

Financial reporting is essential for the publicly listed companies as most of the company's stakeholder depended on the financial statement to make a business decision. Although many initiatives have implemented by relevant authorities to enhance financial reporting standards to overcome the fraudulent financial reporting (FFR). However, the issues still happening, for example, cases such as 1MBD, Lembaga Tabung Haji (LTH), Wirecard AG and British Home Stores (BHS). The paper aimed to investigate the impact of corporate governance (CG) attributes, namely audit committee size, board independence, multiple directorships, board size and non-audit services on FFR. This study is categorised as a crosssectional analysis, using a quantitative approach to gain an overview of fraudulent financial reporting. A total of 260 listed companies selected from Bursa Malaysia and the data was analysis used PLS-SEM. The findings revealed that the multiple directorships and non-audit service impact significantly related to FFR. This study made practical implications by helping the regulators, and accounting experts develop principles that help companies comply with financial reporting regulation. Accurately report the financials statement enhances stakeholder's knowledge in the decision-making process.

There have been numerous studies on the adoption of green technology, particularly in the manufacturing industry. Nevertheless, the evidence of green technology being used by firms in Malaysia is still limited. The research objective is to investigate green technology adoption in Malaysia from the literature in order to understand what green technology has been adopted. This study performed a systematic literature review and bibliometric analysis to answer the research objective. The database chosen to undertake this study is Scopus, Web of Science and Lens.org. Findings show that i) most studies in the literature is still focusing on the adoption or acceptance of green technology by firms, ii) most studies are written for management focus, and iii) energy and construction industry being the most investigated area of research. The literature gaps are showing that Malaysia green technology adoption is still in the infant stage. Currently, the literature is stagnant with many conceptual papers only contributing to the first level of green technology perception. Future research should focus on providing empirical evidence of green technology adoption.

Purpose The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector. Design/methodology/approach This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics. Findings The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization. Practical implications In addition, this study will assist policymakers in taking the required actions to strengthen public sector integrity practices for the establishment of a more dependable and efficient government in Malaysia. Originality/value This study addresses a gap in the Malaysian public sector’s level of ethics and integrity.

This study aims to examine the connection between corporate governance mechanisms and non-performing loans (NPLs) using agency theory. In addition, the study examines the moderating effect of concentrated ownership (CO) between NPLs and financial distress. The study adopts a sample of 42 Iraqi banks from 2017–2021 with 210 observations. Panel estimation utilised a regression estimator to test the research hypotheses of the study. Three regression models were used to test the hypotheses after obtaining the appropriate model. Our findings showed that non-executive directors, board financial experience, and risk management committee affected NPLs negatively. At the same time, the audit committee was an insignificant effect on NPLs. Moreover, concentrated ownership as moderating interacts with the relationship between corporate governance factors and NPLs. This study enhances the knowledge and implications of the theory used for corporate governance dimensions. It provides feedback and a map through which Iraqi regulators and decision-makers can improve the effectiveness of corporate governance practices in relation to NPLs control, which should enable Iraqi regulators and policymakers to improve the corporate governance system, especially since corporate governance is a new issue in Iraq. The study also offers the researchers, academics, regulators, and policymakers' proof of the detrimental impact of CO on NPLs since this study provided an original contribution by using CO in this position. Therefore, evaluating CO as a moderating function provides several literary and theoretical insights that can be a focusing area of future studies.

Objective – The aim of the study is to examine the relationship between ownership structure (state ownership, foreign ownership, institutional ownership, and management ownership) and nonperforming loans in the Iraqi banking industry. Methodology – Based on quantitative research, the study adopted an archival research strategy using documents (annual reports) as a source of data. In addition, 31 banks working in Iraq were selected based on panel data with a time frame specified for 2011-2020, with 310 observations. Findings – The study found that three types of ownership foreign, institutional, and managerial, are associated with NPLs negatively, but government ownership is linked to NPLs positively because government-owned banks might have a hard time resisting government interference, which leads to higher risk-taking. Novelty – research conducted on the relationship between ownership structure and non-performing loans mainly has focused on developed nations, and there has been little research on the subject in developing countries. There is a need for research centering on developing nations since studies on this topic in developed economies do not adequately explain the relationship between ownership structure and non-performing loans in these countries. As a result, the present research focuses primarily on Iraq, where a significant credit risk characterizes the banking system compared to other Middle Eastern developing nations. Furthermore, the material on ownership structure is not found in Iraq. Type of Paper: Review JEL Classification: C21, G32, H81, Z33. Keywords: Corporate governance, Ownership structure, Non-performing loans, Iraqi banking industry Reference to this paper should be made as follows: Sadaa, A.M; Ganesan, Y; Yet, C.E. (2022). The Effect of Ownership Structure on the Nonperforming Loans in Iraqi Banks, J. Fin. Bank. Review, 7(1), 86 – 97. https://doi.org/10.35609/jfbr.2022.7.1(6)

Purpose This paper aims to investigate the adoption barriers of Industry 4.0 in the Indonesian manufacturing supply chains. Design/methodology/approach The mixed method was deployed to validate the findings. First, the qualitative study was conducted based on the interviews. Then, the companies were approached using filter questions on the involvement in adopting industry 4.0 and its impact on the supply chain. Findings Based on the qualitative study, nine main barriers were found in the thematic analysis. Thus, to get a consensus on the barriers in the industry, the barrier indicators were tested using a structural equation model retrieved from 173 small and medium Indonesian manufacturing firms. Results indicate that five main barriers (e.g. unclear Industry 4.0 policy, higher-risk investment, insecure data sharing, lack of expertise and lack of incentive) are confirmed as the adoption barriers. Practical implications The successful adoption of supply chain integration with Industry 4.0 technology can strengthen the manufacturing sector and competitiveness. Therefore, this study can be a complimentary assessment to evaluate the Indonesia Industry 4.0 Readiness Index (INDI 4.0) and the effectiveness of the government support program. Originality/value The results can be used as the framework to foresee the successful implementation of smart manufacturing supply chain management and its integration. Therefore, the authors proposed the framework to foresee the successful implementation of smart manufacturing, supply chain management and integration.

Purpose This study aims to examine the factors that affect individuals’ intention of participating in donation crowdfunding in the context of Oman. Design/methodology/approach This study used the self-determination theory. A total of 250 respondents from Oman participated. The data is collected by online survey and analyses by using the partial least squares technique. Findings The results illustrate that sense of self-worth, perceived donor effectiveness and moral obligation positively affect donation intention (DI) towards crowdfunding projects. Furthermore, subjective norms and perceived behavioural control positively impact individuals’ intention to contribute to donation crowdfunding. Originality/value The results contribute to the literature on donation crowdfunding by identifying the driving forces of individuals’ DI to crowdfunding projects in Oman.

PurposeThe study aims to examine factors that influence customers' intention to use online food delivery applications using a smartphone. The factors examined in this study are based on the existing theory of Unified Theory of Acceptance and Use of Technology (UTAUT) namely performance expectancy, effort expectancy, social influence, information quality, price-saving orientation and time-saving orientation towards intention to use the applications. Moreover, this research model also has been expanded with an additional dimension, attitude towards online food delivery services which lead to the intention to use online food delivery services through a smartphone. Furthermore, the present study also tested the role of age as moderator constructs between attitude towards online food delivery services and intention to use online food delivery services through a smartphone.Design/methodology/approachThe study employed a quantitative method and 256 respondents participated in this study. The questionnaires are distributed using a convenience sampling technique and the data is analysed using partial least square approach.FindingsThe result shows that four (4) constructs, i.e. social influence, information quality, price-saving orientation and time-saving orientation have a positive relationship and significant effect on attitude towards online food delivery service where it enhances the intention to use the application. Attitude towards online food delivery services also has a significant effect on the intention to use. Furthermore, age was not found significant to moderate the relationship between attitude and intention to use.Practical implicationsThe output of this study has several practical contributions such as enhances the existing knowledge and skillset of the shared-economy industry, online food delivery service providers as well as restaurant owners in improving the quality of life of the customers. It also provides contextual knowledge and a deeper understanding of online food delivery applications for customers in Malaysia.Originality/valueThe findings provide a guiding principle for improving the present determinant factors, attitude towards online food delivery service and intention to use online food delivery applications.

Regardless of the prevalence and value of change initiatives in contemporary organizations, these often face resistance by employees. This resistance is the outcome of change recipients' cognitive and behavioral reactions towards change. To better understand the causes and effects of reactions to change, a holistic view of prior research is needed. Accordingly, we provide a systematic literature review on this topic. We categorize extant research into four major and several subcategories: micro and macro reactions. We analyze the essential characteristics of the emerging field of change reactions along research issues and challenges, benefits of (even negative) reactions, managerial implications, and propose future research opportunities.

This study examines the empirical relationship between earnings quality (EQ) and bank continuity. Moreover, it examines the moderating role of ownership structure, and women on boards of directors ...

The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the business performance of the organisation. In addition, this study also examines the role of external audit quality as a moderating effect in the relationship between corporate governance and business performance. The study adopted a quantitative approach and cross-sectional design where it used a sample of 120 listed companies in Malaysia for the year 2016. Data is collected based on secondary data which is annual report year 2016. The result shows board size and the existence of risk management committee are negatively significant related to business performance while the other variables such as age diversity and internal audit function do not have an impact on business performance. Unexpectedly, external audit quality does not play a moderating role in related corporate governance and business performance. The study contributes to the understanding of the relationship between corporate governance and business performance in the developing country. The paper also provides related insight for regulators, policymakers and investors of emerging markets such as Malaysia. The study is the pioneer to understand the relationship of the risk management committee to business performance and moderating effect of external audit quality.

PurposeSince the establishment of Islamic banks in Malaysia since the 1980s, the banking system has undergone rampant development within the financial industry. It has resulted in a positive competitive challenge for the conventional banks and able to attract not just the Muslim customers, but also those non-Muslim customers. At the same time, understanding the customers' knowledge of Islamic banking products is an interesting issue to explore. This issue is raised because the Islamic bank products are often packaged using Arabic terms, even though it is marketed in non-Arabic countries like Malaysia. Therefore, this study aims to examine the factors that influence the intention of the Islamic banking customers as the result of relying on some information produced by Malaysian Islamic banks.Design/methodology/approachThis study is conducted using the existing underpinning theory of planned behaviour (TPB). A total of 300 questionnaires were analysed using the structural equation modelling (SEM).FindingsThe results indicated that perceived behavioural control, attitude and subjective norms of the Islamic banking depositors are positively influenced by the intention of the depositors to learn about Islamic banking.Research limitations/implicationsOne of the main issues faced in this study is the result cannot be generalised. It is not possible to know based on the collected data if the sample is representative, other than the fact that all of the respondents are Islamic bank depositors. Nevertheless, it can still be a catalyst for further research as a link to existing findings in the area. There might be a bias on the understanding of the respondents about Islamic banking. This is due to the fact that Malaysia is a multi-racial population. Malay people might have a better understanding and basic knowledge about Islamic banking than the Chinese, Indians and other races. This cultural bias could be overcome in future studies by identifying respondents who have experiences in dealing with Islamic banking.Originality/valueThis study provides interesting insights of the Malaysian banking industry in terms of the multi-racial customers' intention to learn about Islamic banking, which is scarcely discussed in the extant literature.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2019-0011.

The increase in the number of firms manipulating financial reports has misled shareholders' investment decisions and resulted in an indelible blot on foreign investors’ trust. Due to earnings management (EM) practice, managers' inefficiency, and lack of transparency in Iraq companies. This study tested the influence of the corporate governance mechanisms (CG), (board independence, audit committee, meeting frequency) on EM based on agency theory, as well, to link between EM and firm's performance (FP) in Iraqi listed companies and the impact of moderating role of corporate social responsibility (CSR) based on the Stakeholder Theory. The study's sample consists of 65 companies for the 2013-2018 financial years. Data were collected mainly from the annual reports (secondary data) of the Iraqi listed firms. This study uses the M-score model to detect EM practices as practical techniques in detecting earnings manipulation practices. The panel static model estimators. Hence, this paper adds to the CG literature from the perspective of stakeholder theory using Iraq's unique industrial environment. Based on the research results, policy-makers might use the study‘s findings to recognize the essential roles of several CG mechanisms in alleviating the opportunistic practices in Iraq. Further, companies should also be encouraged to enhance the CSR disclosure quality.

Recent advancements in smartwatch technology have led to several applications in continuous fitness and health monitoring. Considering the benefits of smartwatches, their low level of usage for fit...

Halal has become a major topic of conversation in the business world due to today's rapid development of halal packaged food production. This study discusses several factors that influence the purchasing decisions of Indonesian Muslim respondents on imported halal packaged food products. Halal awareness, Islamic brands and product ingredients have been predetermined as the influencing factors of purchase intention. As data source we use randomly distributed questionnaires to 107 Muslim respondents across the country. Our research shows that the intention of Muslims to buy halal packaged food of foreign production was significantly affected by Halal Awareness and Islamic Brands. Meanwhile, the product ingredients factor was not proven to affect purchase intention. The findings of this study are expected to help inform foreign packaged food producers that they must certify their products with halal label and be more concerned about the halal appearance of their product packaging. Keywords: Halal packaged food, halal awareness, islamic brand, product ingredients, purchase intention

The Malaysian Competition Commission (MyCC) was mandated in 2010 to provide and engaged with stakeholders across all levels in promoting the Competition Act 2010 (CA 2010). This study aroused from the need to conduct a comparative study to its earlier 2013 Baseline Study in ascertaining MyCC’s effectiveness in carrying out its role in advocacy work. Therefore, the study’s main objective is to examine whether the level of awareness and perception of CA 2010 has increased over time. Other issues examined were (i) quality of advocacy and outreach of MyCC, (ii) the level of awareness and knowledge of the various stakeholders of the CA 2010 and of the role of MyCC and (iii) the perception of stakeholders on the effectiveness (quality) of enforcement of MyCC. 463 respondents participated through e-survey. 48 participated in four FGDs that took place nationwide. Results indicated overall level of knowledge on the existence of MyCC and CA 2010 is very high among SMEs compared to 2013 Baseline Study. SMEs are also the highest stakeholder group in acknowledging on the quality of MyCC’s advocacy and outreach programs. Practitioners (lawyers and economists) show the highest awareness level of CA 2010. Consumers/Trade Associations show the highest awareness level of MyCC’s role. SMEs, the highest stakeholder group in acknowledging the effectiveness (quality) of MyCC’s enforcement. Practitioners(law & economists) acknowledged that Malaysia businesses are run by only a few large players with not enough competition. The business entities (MNCs, SMEs and GLCs) indicate having good and positive practices, attitude and culture of Compliance with the CA 2010. In summary, it shows that the effectiveness of MyCC role in promoting he CA 2010 to the Malaysians.

The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. The objective is to contribute to the new evidence on the role of audit committee characteristics plays towards the audit quality with internal audit function as moderator. This research applied a quantitative approach and secondary data as the main source of information for analysis. Stratified random sampling techniques are being used in this study. Further, the structural equation modelling (SEM) approach via SmartPLS was utilized to achieve the research purpose by evaluating the data collected from 250 public listed companies in Malaysia. The results reveal that only three of the audit committee characteristics, namely presence of female members in the audit committee, frequency of meetings and independence of directors, are positively influencing the audit quality for listed companies in Malaysia. Surprisingly, this study also found that internal audit function did not play the moderating effect in the relationship between audit committee characteristics and audit quality. The findings will facilitate researchers and scholars to enhance the understanding of audit committee characteristics particularly the gender, frequency of AC meetings and independence members in the audit committee played in improving overall audit quality. The companies’ stakeholders like professional accountancy body and governments may use the outcomes from this research study to improve existing rules and government regulations and code of conducts of its members to improve the quality of their works. This study contributes to the relatively new discussion on the effect of audit committee characteristics on audit quality by adding internal audit function as a moderator in Malaysia. The outcome from this study may assist the companies’ stakeholders like professional accountancy body and governments in determining improved methods to enhance audit committee characteristics in improving audit quality.

E-commerce must face the risk of cybercrimes such as phishing and cracking that can cause complaints and reports from consumers who suffer losses due to insecurity of their information and privacy. The purpose of this study is to investigate the effect of information security and privacy on the level of customer satisfaction and trust in e-commerce. Data were collected using questionnaires distributed to 100 Bukalapak users as e-commerce users. In addition to using the PLS-SEM method to explain the relationship between constructs, this study also employs the Importance and Performance Matrix Analysis (IPMA) method to find out how important and how much influence the indicator variable has on latent variables. The result of this study shows that consumer trust can be achieved by consumer satisfaction and privacy. On the other hand, consumer satisfaction is influenced by information security and privacy. This research is expected to contribute insights to e-commerce players, especially Bukalapak, to focus on improving the privacy of their consumers. Future research can apply the same model to e-commerce players other than Bukalapak.

Manufacturing companies outsource their manufacturing process to achieve organizational performance. Companies can focus on improving their core business processes while leaving manufacturing process to companies that are more efficient and cost-effective. However, this leaves manufacturing companies with a dilemma as those outsourcing companies are also producing for competitors and companies’ brand is liable to the integrity of outsourcing companies. By having integrity capabilities, it is argued that companies can achieve organizational performance. This paper investigates the relationship between manufacturing outsourcing and organizational performance with the mediating effect of manufacturing integrity capabilities. This paper contributes to the body of literature by investigating the impact of manufacturing integrity capabilities with resource-based view and transaction cost economics theories. Furthermore, this paper also is practically useful for companies to understand integrity capabilities that are useful to increase organizational performance in the era of the dynamic business environment.

This article seeks to reflect on the background of Competition Act 2010 of Malaysia by taking a step by step view on the many initiatives undertaken by various world bodies from post-World War II era in reviving and rebuilding the world economy to present days involving the competition agenda of the nation. In doing so, this article intends to emphasize on the perseverance and continuous efforts made over the decades in ensuring the nation finally had established the Act and the unceasing continuous efforts in forming ethical business environment with healthy competition stay as part Government of Malaysia’s initiatives.

The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company. The quantitative research approach and secondary data utilized for this study. Further, this study employs a cross−sectional which the data collected from 201 listed company on Bursa Malaysia for the financial year ending in 2017. The results reveal that non-audit fees (NAF) and audit fees (AF) have influenced the audit quality (AQ). The finding of this study conducive to auditing literature by enhancing the knowledge of audit scholars and able to assist policy maker such as the Malaysia Institute of Accountants (MIA) in developing new strategy or policies that can enhance the AQ.

Every halal industry in the world especially such small-medium enterprise (SMEs) should face a regulation, customers, suppliers, and condition of the halal industry itself before competing with other companies in its country. The small-medium enterprise, which becomes the first and is already aware of halal industry, is the food and beverage companies. The objective of this study is to investigate what the most inhibiting factor for the SMEs in applying halal certification. It combines stakeholder theory and/with resource based theory. This research is an exploratory study using non-probability sampling. The sampling of this study is 396 food and beverage small-medium enterprises in one of the big cities in West Java. The result of this study is known that the most inhibiting factor of the seven factors is employee with factor loading 0.805, and then followed by government. For the future research is suggested that it can investigate the factors in this study in another area and another small-medium enterprises of halal industry such a pharmacy. However, this study has implication in which the stakeholders theory and resource based views can be adopted by the previous research factors and resulted a new factor from the small-medium enterprise’s point of view.

This study examined behavioural intention to dispose of unused medicines using a comprehensive model integrating the theory of planned behaviour (TPB), with knowledge as a driver of personal norms; attitudes, personal norms, and perceived busyness as additional drivers of behavioural intention; and perceived convenience as a moderator. The model was tested with data collected from 204 respondents using the partial least squares technique. Knowledge about the proper disposal of unused medicines was recognized as a strong predictor of personal norms and attitudes towards proper disposal of waste medications. The results showed that attitudes, personal norms, perceived busyness, and perceived behavioural control have significant effects on intention to dispose of unused medicines. Furthermore, perceived convenience moderates the impacts of attitude, personal norms, and perceived behavioural control on intention to dispose of unused medicines. The extended TPB explained 55.7% of the variance of intention to dispose of unused medicines properly. Our results indicate the importance of integrating additional variables into the TPB to enhance its explanatory power in predicting behavioural intention. The results suggest to governments that in order to implement planned programs for proper collection and destruction of waste medication, a plan is needed to enhance public knowledge on the impacts of improper medication waste disposal on the environment, and also that collection points should become accessible for anyone.

The purpose of the study is to examine the effects of service quality offered by mosques to ensure the satisfaction of the worshippers (Jemaah) which leads to loyalty of a mosque. SERVQUAL model is the research model and the data were analysed using a quantitative method. Two hundred seventy-seven respondents participated in this study through a self-administered questionnaire and, distributed using a simple random sampling technique. The results showed that three constructs i.e., tangibility, assurance, and empathy, have positive and significant effects on the satisfaction of the Jemaah. Meanwhile, there are mediating effects of satisfaction on the relationship between tangible, assurance and empathy aspects on the loyalty of the Jemaah to visit the mosque. The output of these study has several practical implications such as the management of mosque should emphasise on these significant constructs to enable them to enhance the sustainability of a mosque, encourage frequent visits and gain the loyalty of the Jemaah to the mosque.