Purpose – The purpose of this paper is to validate scale measurements of dialogue, access, risk assessment and transparency (DART) constructs, as the process of value-co-creation, and then understand its effect on innovation strategy. Further, the paper explores the influence of innovation...

Purpose – This paper aims to view the role of religiosity in moderating the relationship between ego-defensive function of Muslim consumers’ and attitude toward advertising of controversial product. There is a rising concern among Muslim consumers’ with regards to the halal status of many...

Purpose – The purpose of this paper is to examine the relationship between distributive, procedural, interpersonal and informational justices on switching intentions. Design/methodology/approach – Data were gathered on distributive, procedural, interpersonal, informational justices and...

Purpose – The purpose of this paper is to extend the audit pricing literature by examining whether institutional investors and political connection are associated with higher audit fees. Design/methodology/approach – Both descriptive and multivariate analyses are employed to address the...

Purpose: The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs). Design/methodology/approach: Normative and theorizing based on the main sources of Islam, mainly Maqasid...

Purpose: This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions. Design/methodology/approach: A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat...

This paper investigates the relationship between related party transactions, corporate governance and firm performance. Specifically, this paper examines the moderating effect of corporate governance on the related party transactions-performance relationship. Based on 448 firm-year sample for...

Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...

This study explores the roles of the board of directors (BOD) (as a proxy for board performance) in Malaysian listed companies and examines the relationship between board roles and firm performance. Four board roles (strategy, service, monitoring, and resource dependence) are considered in this...