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This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed companies in Nigerian Stock Exchange (NSE).

This research is a cross-sectional study, using primary data in the form of a survey sent to 175 listed companies in NSE. A total of 149 questionnaires have been collected and analysed out of which 97 were found to be useful and used in the final analysis.

The findings indicate a positive and significant relationship between internal audit qualities of work performed, internal control activities, coordination between internal and external auditors and FRQ and this finding was also supported by SMS as a moderator. However, the results show a negative and insignificant relationship between internal audit competency, organisational status and FRQ.

The findings support the assumption with regard to agency theory. The board should support the IAF to serve as an effective monitoring mechanism in minimising opportunistic management actions. Regulators should also ensure adequate structures that will strengthen the organisational status of the internal auditors to perform towards improving FRQ.

The study contributes to the existing literature by assessing the effect of IAF on FRQ as moderated by SMS.

This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.

The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis.

In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active country in fraud detection research. Tongji University from China was the most active institution that published significant publications related to fraud detection research. A total of 160 scholars from 89 various countries and 160 different institutions published several fraud detections studies with multi-authors’ participation in different languages.

To the best of the authors knowledge, this study is the first study to review fraud detections publications in the Scopus science database.

This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential contributions in the field.

Using bibliometric and thematic analysis of 3,041 Scopus database documents, the study uses tools like VOSviewer for network analysis and Biblioshiny for trend analysis, focusing on publication patterns, author contributions and thematic clusters.

The findings reveal significant growth in social exclusion research since 1979, highlighting key contributions from diverse academic fields. Notable trends include the rise of digital exclusion and environmental justice themes. The study identifies leading authors, institutions and countries contributing to this field, along with highly cited documents that have shaped the discourse on social exclusion.

The study acknowledges its reliance on Scopus data and suggests incorporating other databases for future research. It highlights the need to explore emerging topics and address literature gaps.

This paper presents a unique bibliometric perspective on social exclusion research, underscoring its interdisciplinary nature and evolving focus. The study’s comprehensive approach offers valuable insights into the field’s trajectory, contributing to a deeper understanding of social exclusion phenomena.

This study aims to present the current state of published literature concerning halal tourism and hospitality studies.

This research discovered 314 Scopus documents from 2003 until 2023 regarding existing studies related to this field. The present study then used a bibliometric analysis of this data set. The present research analysed the documents' bibliographical data based on year, source title, country of origin, institution, authors, keywords and citations. Microsoft Excel, bibliometrix, Harzing's Publish or Perish and VOSviewer software applications were used to conduct a frequency analysis, evaluate the impact and map bibliometric networks regarding halal hospitality. This study has presented the evolution of publications in the research field by year, the top players in source titles, countries, institutions and authors. This paper also evaluated the intellectual structure of existing research concerning halal tourism and hospitality and presented the most influential documents in this field. There were 112.21 citations per year, 7.21 per paper and 3.14 authors per paper.

The findings revealed that the study trend concerning halal tourism and hospitality had attracted the attention of academics and developed into a significant field in 2016. Malaysia and Indonesia have been the major contributors to halal hospitality research, with the highest proportion of authors.

In general, this study also has limitations similar to other studies. The research data were derived solely from the Scopus database, which has the advantage of being the most comprehensive database indexing all scientific works, even though it does not easily cover all available sources.

The present research has differed from previous research in that it examined literature published in Scopus concerning research on halal hospitality from 2003 to 2022. It analysed bibliographic data by year, source title, country, institution, author, keywords and citations.

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.

Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.

The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.

This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.

This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria.

The methodology in this paper is that the data were elicited from secondary sources such as the Al-Qur’an, Hadiths and other empirical studies in the existing literature. The Tawhidi epistemology (Islamic world view) also has been obtained to deliver better understanding on the findings.

The paper implores Islamic societies to take advantages of integrating Waqf to support the financing needs of disadvantaged members of the Muslims communities, especially the Muslims, dominated northern Nigeria with a high level of financial exclusion. The Waqf funds if integrated and institutionalized will support the region by making the fewer privilege members of that community-engaged thereby economically and enhancing the financial inclusion. This will also lead to economic growth and socio-economic development of Nigeria.

The paper concludes by suggesting the establishment of Waqf funds to supports the less privileged people through Islamic Microfinance as means of enhancing socio-economic justice in Nigeria’s Muslims’ communities, which is negatively affected by the high rate of financial exclusion and poverty. This paper also provides critical suggestions on the ways the integration of Waqf funds will contribute significantly towards assisting Nigeria in achieving its vision of reducing the financial exclusion rate and may foster inclusive growth and sustainable development.

This paper is a conceptual study and, therefore, limited to the content of the existing literature. Hence, the future researchers may replicate and test it empirically for a more scientific justification regarding the roles of Waqf towards enhancing financial inclusion in Nigeria.

This research aims to shed light on the trend of humanitarian supply chain (HSC) studies in the era of pre, during and post coronavirus disease 2019 (COVID-19) pandemic outbreaks. This study provides comprehensive bibliometric mapping published in the 21 top vintage sources globally providing detailed metadata on HSC articles. The manuscript objectives are threefold: to explore the documents that are published in the field of humanitarian logistics and supply chain; second, to identify details of articles in humanitarian logistics and supply chain and thirdly, to explore research the critical area published in the HSC in pre, during and post era of pandemic COVID-19.

This research adopts bibliometric analysis of HSC studies using the Biblioshiny, a shiny app for the Bibliometrix R package. The tool employed in this study decodes the data extracted from the Scopus database to various visualized forms. The review of the HSC studies in this research covers all related publications from 2006 to early 2022. The record of the article was scanned and refined accordingly.

A multi perspectives of HSC studies were explored, discussed and identified. The bibliometric analysis findings offer significant information on the current and future trend publications in the area of humanitarian logistics and supply chain. Additionally, it also provides significant information on the highly cited documents in humanitarian logistics and supply chain studies, most productive contributors, keywords analysis findings, most productive countries and sources, network analysis data on co-occurrence network and themes mapping information in the field of humanitarian logistics supply chain before and after pandemic COVID-19.

A multi-perspective of HSC studies was explored only within the online Scopus database. It excludes other articles published in other databases. Future research could explore related articles published in other recognized databases.

Practitioners can use multi perspectives findings from pre, during and post-pandemic COVID-19 issues discussed in this paper to get new insight and perception of the issue to facilitate their current and future operation and strategy.

To the best of the researchers’ knowledge, this is the first bibliometric study to analyze the trend of HSC studies using Biblioshiny focusing on pre, during and post COVID-19 pandemic. The review highlights annual publication trends, most productive authors, most cited papers, most productive countries, most productive institutions and most productive sources, which leads to a number of future research agendas for future studies.

The purpose of this study is to see the effect of market orientation (MO) on business performance with two intervening variables, namely, service innovation and total quality management (TQM) with Muslim fashion micro, small, and medium enterprises as the object of research.

This study uses a quantitative approach with structural equation modelling-partial least square analysis techniques. Date were collected using an online questionnaire that got 100 respondents. The respondents of this research are the owner, manager, human resource development, chief financial officer and chief operating officer of a business that is engaged in Muslim fashion.

This study found that MO has an effect on business performance either directly or through mediating variables, namely, service innovation and TQM.

This study only focuses on the Muslim fashion business and does not pay attention to businesses operating in other sectors.

The results of the study highlight the need for Muslim fashion business owners/managers to pay more attention to customer feedback. This is by adopting modern ways of communicating, providing training for employees and starting to join the Muslim fashion business community. These things need to be highlighted because in the items measured, they get the smallest mean among other items that are in the same variable.

To the best of the authors’ knowledge, this research is the first to find out the effect of MO on business performance using mediating variables, namely, service innovation and TQM.

Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer assisted audit tools and techniques (CAATTs), research shows that there is little evidence that GAS has been universally adopted by external auditors. The purpose of this paper is to investigate the utilization of GAS by external auditors in the UK. The paper focuses on small and medium‐sized audit firms in the UK whereas most other GAS studies have examined “Big 4” firms. Registered statutory auditors have been selected as a sample.

A framework was developed to identify a range of relevant factors which are important when considering the application of GAS. A web‐based survey has been used to gather the perceptions based on the responses from 205 statutory auditors across the UK. The questions posed to respondents were mapped against the framework.

The research finds that the utilization of GAS is unusually low among audit firms in the UK. About 73 per cent of external auditors make no use of GAS, due to the perceived limited benefit of using GAS for auditing small clients. While some respondents recognized the advantages of GAS, they were put off by what they believed to be high implementation costs; significant learning curve and adoption process; and lack of ease of use – they showed a preference for using traditional manual auditing methods instead.

The paper focuses on small and medium‐sized auditors, and as such the results cannot be extrapolated to Big 4 auditors. Consequently, the responses and conclusions are relevant to the use of GAS during audits of smaller and medium‐sized companies which make up the client base of such audit firms.

This is one of the few studies that have sought to research the utilization of GAS by the external auditor.