Search results

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

In this study, the authors analyze the impact of geopolitics risk on Sukuk, Islamic and composite stocks, oil and gold markets and portfolio diversification implications during the COVID-19 pandemic and Russia–Ukraine conflict period.

The study used a mix of wavelet-based approaches, including continuous wavelet transformation and discrete wavelet transformation. The analysis used data from the Geopolitical Risk index (GP{R), Dow Jones Sukuk index (SUKUK), Dow Jones Islamic index (DJII), Dow Jones composite index (DJCI), one of the top crude oil benchmarks which is based on the Europe (BRENT) (oil fields in the North Sea between the Shetland Island and Norway), and Global Gold Price Index (gold) from May 31, 2012, to June 13, 2022.

The results of the study indicate that during the COVID-19 and Russia–Ukraine conflict period geopolitical risk (GPR) was in the leading position, where BRENT confirmed the lagging relationship. On the other hand, during the COVID-19 pandemic period, SUKUK, DJII and DJCI are in the leading position, where GPR confirms the lagging position.

The present study is unique in three respects. First, the authors revisit the influence of GPR on global asset markets such as Islamic stocks, Islamic bonds, conventional stocks, oil and gold. Second, the authors use the wavelet power spectrum and coherence analysis to determine the level of reliance based on time and frequency features. Third, the authors conduct an empirical study that includes recent endogenous shocks generated by health crises such as the COVID-19 epidemic, as well as shocks caused by the geopolitical danger of a war between Russia and Ukraine.

1. We analyze the impact of geopolitics risk on Sukuk, Islamic and composite stocks, oil and gold markets and portfolio diversification implications during the COVID-19 pandemic and Russia–Ukraine conflict period.

2. The results of the wavelet-based approach show that Dow Jones composite and Islamic indexes have observed the highest mean return during the study period.

3. GPR and BRENT are estimated to have the highest amount of risk throughout the observation period.

4. Dow Jones Sukuk, Islamic and composite stock show similar trend of volatility during the COVID-19 pandemic period and comparatively gold observes lower variance during the COVID-19 pandemic and Russia–Ukraine conflict.

We analyze the impact of geopolitics risk on Sukuk, Islamic and composite stocks, oil and gold markets and portfolio diversification implications during the COVID-19 pandemic and Russia–Ukraine conflict period.

The results of the wavelet-based approach show that Dow Jones composite and Islamic indexes have observed the highest mean return during the study period.

GPR and BRENT are estimated to have the highest amount of risk throughout the observation period.

Dow Jones Sukuk, Islamic and composite stock show similar trend of volatility during the COVID-19 pandemic period and comparatively gold observes lower variance during the COVID-19 pandemic and Russia–Ukraine conflict.

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

This study aims to explore the antecedents of donors’ attitudes toward fundraising campaigns to fight COVID-19 in the United Arab Emirates (UAE) during the pandemic crisis. This manuscript identified how moderating effects of ethical dimensions can strengthen the relationship between trust in charity and charity projects with their attitude to raise funds to mitigate pandemic repercussions.

This study follows a quantitative approach by administering survey instruments to collect the data from the sample of respondents. A total of 391 responses were obtained adopting snowball sampling and analyzed through structural equation modeling (SEM) to derive meaningful results for path analysis.

The findings of this study indicate that certain insights need to be considered to trigger the donors’ attitude toward raising or participating in charity-oriented campaigns, especially during pandemic situations. For instance, organizing more transformable processes in charity projects and establishing more trust factors among donors is highly essential in charity activities. Similarly, promoting ethical dimensions of the donors toward supporting the vulnerable more effectively and encouraging them to participate or organize philanthropic activities certainly benefit and support this noble cause.

This study will help the government and nonprofit organizations in devising their campaigns for raising funds. The findings of this study suggest that ethics is an important consideration and driver for donors in philanthropy-serving organizations and individuals.

This research contributes to the literature on donation and philanthropic studies focusing on fundraising campaigns attitudes during COVID-19. This study contributes influential factors and attitudes of individuals and organizations toward charity and philanthropic service.

Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.

Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.

The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.

The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.

This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.

Growing attention of policymakers, governments and regulation authorities towards climate change and global warming has spurred the extensive need to carefully examine the current practices of green and sustainable finance. This study aims to provide a comprehensive analysis on the current state and future directions of green and sustainable finance through bibliometric analysis.

For extensive bibliometric analysis, the study comprises 1,413 documents published in peer-reviewed journals indexed in the SCOPUS database for the period ranging from 1990 to 2021.

The authors find that there are mainly three key areas of green and sustainable finance, which are largely addressed by the scholars following the given time. The key areas include socially responsible investments, green finance and climate finance that are in line with the previous studies and existing trends and practices prevailing in the business and corporate world.

The findings are important for policymakers, regulatory bodies, upcoming scholars, environmentalists and investors as findings of the study provide an effective framework for adopting sustainable strategies, to trade-off between profits and environmental hazards and to generate value from the green avenues of research and practice.

The study offers novel contributions to the existing literature in terms of comprehensively providing evidence of the current practices of green and sustainable finance. Meanwhile, significant implications for the prospective audience further refine the contribution of research.

This study aims to examine the hedge and safe-haven properties of the Sukuk and green bond for the stock markets pre- and during the COVID-19 pandemic period.

To test the hedge and safe-haven characteristics of Sukuk and green bonds for stock markets, the study first uses the methodology proposed by Ratner and Chiu (2013). Next, the authors estimate the hedge ratios and hedge effectiveness of using Sukuk and green bonds in a portfolio with stock markets.

Strong safe-haven features of ethical (green) bonds reveal that adding green bonds into the investment portfolios brings considerable diversification avenues for the investors who tend to take fewer risks in periods of economic stress and turbulence. The hedge ratio and hedge effectiveness estimates reveal that green bonds provide sufficient evidence of the hedge effectiveness for various international stocks.

The study has significant implications for faith-based investors, ethical investors, policymakers and regulatory bodies. Religious investors can invest in Sukuk to relish low-risk and interest-free investments, whereas green investors can satisfy their socially responsible motives by investing in these investment streams. Policymakers can direct the businesses to include these diversifiers for portfolio and risk management.

The study provides novel insights in the testing hedge and safe-haven attributes of green bonds and Sukuk while using unique methodologies to identify multiple low-risk investors for investors following the uncertain COVID-19 pandemic.

The purpose of this study is to conduct a systematic content review and bibliometric analysis of the current research trends, core concepts and knowledge mapping on the topic Islamic Banking and Finance (IBF) during Covid-19. Apart from highlighting the contributions of prolific authors, prominent institutions and countries, a comprehensive review of a significant number of documents using co-citation and co-word analysis is carried out for the science mapping.

A data set of 125 papers was collected published in Scopus database during the period December, 2019 and January 5th, 2023. Yearly publications, most-cited papers and authors, active sources, affiliations and countries are highlighted with descriptive analysis. Knowledge structure of the topic was mapped with investigating the social, intellectual and conceptual structures of IBF research. Content analysis is carried out to uncover the underlying research clusters that shape the scientific knowledge structure of studies.

A diverse group of authors and institutions contribute to the growing body of knowledge on the topic. IBF is adopting new paradigms and frameworks to integrate FinTech, crowd funding and Islamic social finance to provide sustainable solutions in both crisis and normal periods. The research on IBF is classified in to three themes: “financial markets in Covid-19,” “modeling risk and market regimes” and “FinTech and Islamic social finance.”

This study collects data only from Scopus database. Future studies must include research articles from other databases such as, Web of Sciences.

This study highlights research gaps in the existing literature and provides directions for future research.

This research aims to explore the significance of cooperative efforts in promoting financial participation to enhance the socio-economic empowerment of the rural Muslims.

The primary study with a structured questionnaire has been conducted taking a sample of 398 rural Muslim respondents from various rural regions of south India through proportionate stratified sampling techniques. Regression analysis, paired sample t-test and structural equation modelling (SEM) through statistical package for social sciences (SPSS) 26 & SPSS analysis of moment structures (AMOS) 23 software have been implemented to test the relationship.

The research outcome demonstrated a remarkable difference in the rural Muslim’s socio-economic conditions before and after availing the loans from cooperatives. Consequently, an extension of cooperative efforts widens the scope of financial participation which again has positively enhanced rural Muslim’s socio-economic empowerment.

This study will help various policymakers, academicians and communities to take necessary action for the upliftment of a particular community. The research further adds on to the existing research on the need and importance of cooperative efforts as an alternative finance for marginalised community in developing and emerging countries.

The result of this study is only confined to south India, posing a limitation for the study. Apart from the geographical restriction, the study solemnly covers the rural Muslim community extracting other sections of the society. Hence, for more generalisable pictures of the current results, further research is recommended from other stakeholders’ perspectives.

This study aims to thoroughly examine and understand the relationship between working capital management (WCM) and the sustainable financial performance (FP) in the context of the New Zealand companies listed on stock exchange.

This study has applied various regression techniques to examine WCM and the sustainable FP relationship. The data set period is from 2009 to 2019. The results are robust upon various layers of robustness parameters. The system-generalized method of moments is applied for managing endogeneity issue.

The research reveals compelling evidence of a meaningful connection between WCM and sustainable FP indicators. The study specifically highlights the significant negative associations between the cash conversion cycle, average collection period and average age of inventory with the firm’s sustainable FP. Through robust analyses and various parameter adjustments, the study ensures the credibility and reliability of its conclusions, further reinforcing the impact of WCM on the financial health of New Zealand-listed firms.

This study provides future directions for researchers to explore the dynamic relationship between WCM and a firm sustainable FP because it is still a demanding and challenging area. Future research may care to explore the optimal way to reduce the cash conversion cycle, average collection period and average age of inventory for New Zealand firms. The current study does provide insights to NZ financial managers, which is useful for improving sustainable FP by efficiently managing WCM.

WCM is problematic and constitutes a notable challenge; it requires further research, especially in small economies such as New Zealand. Hence, it is an updated and fresh attempt based on a larger data set to measure the empirical relationship between WCM and the sustainable performance of New Zealand-listed firms. Furthermore, the current study uses dynamic panel data estimation techniques in addition to multiple regression techniques.