The current COVID-19 pandemic is a worldwide challenge, so organizationsneed to create innovative management to drive effective performance. Effective performance can be achieved, among others, by creating interpersonal trust between employees and supervisors. Therefore, examining the...

This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique....

The purpose of this study is to examine the influence of innovation diffusion theory (IDT), perceived risk, customer awareness, and religiosity on customer intention in Islamic bank mobile banking (m-banking). This study examines 219 Islamic bank customers who accepted Islamic banking at various...

The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...

This present study investigates the moderating effect of celebrity endorsers’ perceived religiosity in the relationship between dimensions in source credibility theory and consumers’ purchase intention. A self-administered survey was conducted using mock-up stimuli to 505 respondents in...

Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief...