The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...

The impact of social media (SM) on small and medium businesses (SMEs) has received less focus, and the literature is mixed. This study examines how external SM utilization (ESMU) affects the performance of Saudi SMEs. According to contingency theory, ESMU and market orientation (MO) are expected...

Purpose This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance. Design/methodology/approach This study adopts a qualitative inductive method to identify the flaws in...

E-government involves the application of the latest innovations while providing the provision of efficient services in the government's management systems. Whereas, ease of doing business is an index by World Bank that shows the easiness of doing business in particular country. These two...

Different supervision methods usually lead to internal organizational conflicts, especially in a multi-unit organization, such as The Iraqi Ministry of Interior (IMI). In this regard, Successful organizational conflict management (OCM) is fundamentally associated with Strategic Clarity (SC) in...