The primary aim of this study is to investigate the relationship among the ethical leadership, ethical climate and integrity violation of the local government of two countries, Saudi Arabia and Malaysia. Past studies indicate that ethical leadership and ethical climate influenced the integrity of local government. However, studies were mostly conducted in Western countries. Given the lack of comparative studies in Muslim-oriented countries, we intend to fill the gap by building upon previous studies on the relationship between ethical leadership and ethical climate and integrity violation of the local government. The study used survey to collect data from local authorities in the two nations. PLS-SEM was used to analyze the survey data. The findings demonstrated that the relationship between ethical leadership and integrity violation is not significant for Malaysians. Thus, the study assumption is not supported. By contrast, Saudi showed a different result in the relationship between ethical leadership and integrity violation; the relationship between ethical leadership and integrity violation in Saudi is negatively significant. Hence, the assumption is supported for Saudi participants. In regard to the ethical climate, results reveal that for Malaysia and Saudi, ethical climate negatively and significantly influence integrity violation. Thus, the assumption for both countries is supported. The findings of this study are useful for the practical development of local authorities as the findings provide information for the local government to safeguard against integrity violation. The findings also contribute social implications by educating organizations toward the role of ethical climate in preventing integrity violation. In addition, the study contributes to the growing interest in comparative studies.

This study examines the effects of corporate governance mechanisms on emission scores. Furthermore, it evaluates the moderating effect of environmental innovation activities on the association between corporate governance mechanisms and emission performance. The sample consists of 122 Malaysian companies in several sectors. Data were extracted exclusively from the Refinitiv Eikon database for the period 2016–2023. This study adopted a panel data approach with a fixed-effect estimation, fixed effect with the Driscoll–Kraay standard error, and a generalized method of moments. The findings reveal that audit expertise, audit independence, board expertise, and board-specific skills have a statistically significant negative impact on emission performance. Furthermore, the results show that environmental innovation has no substantial moderating effect on the links between audit committee characteristics and emission performance. However, environmental innovation moderates the association between board attendance, gender diversity, and emission performance. This study makes several valuable contributions to the existing body of literature. Our study offers a distinct and thorough assessment of board and audit committee characteristics and environmental innovation, setting it apart from the previous research conducted in Malaysia.

Purpose: The perception of different stakeholder groups on governance dimensions, such as transparency, accountability and ethics, in the Islamic banking sector is examined, given the global growth of Islamic banking and its purpose of enhancing economic growth and development throughShari’ah-compliant instruments. The purpose of this paper is to determine whether the stakeholders in Nigeria perceive each dimension differently.Design/methodology/approach: The data for the study were collected using a survey questionnaire. Simple random sampling was used to select the respondents. The respondents are customers, employees and shareholders of the Islamic banking sector in Nigeria.Findings: Findings show that ethics is highly perceived as the key dimension in governance for the Islamic banking sector, whilst a positive and significant relationship is observed between the variables. Based on the variance analysis, there were statistically significant differences in perception between the stakeholders groups in the Islamic banking system. However, similar positive perceptions are accorded towards the overall governance dimensions across stakeholder groups namely, customers, employees and shareholders.Originality/value: This study will extend the current body of knowledge in the field of Islamic finance by providing insights into policy makers, operators and regulators of the Islamic banking sector in Nigeria on the prospective stakeholders’ level of perception of the governance dimension, which could form part of the solutions to many contemporary issues in the banking system. This contribution is important, considering the clear relationship among governance dimensions which should be viewed in light of Islamic ideals.

This paper aims to assess good governance and development nexus based on the Theory of Maqāsid al Sharī’ah (TMS). The central hypothesis of the paper is that good governance; with a specific focus on human rights and social justice has a significant relationship with human development including factors like education, health, and income all emerging from of the essentials of Sharī’ah. The paper employed survey questionnaire to collect data from 384 respondents comprising Muslims in South-western Nigeria. A stratified random sampling technique was used. The findings show that TMS is effective in predicting the direction of relationship between good governance and human development. The findings further show that the model is invariant across gender groups. This paper highlights the applicability of the constructs of TMS model into human development research. It also recommends strategic policy direction for the policymakers. Keywords: Deprivation, gender invariance, well-being, Maqāsid al Sharī’ah

This research examines the use of management accounting practices (MAPs) by Malaysian corporations to incorporate Environmental, Social, and Governance (ESG) considerations in strategic planning and reporting. It evaluates the extent to which MAPs enhance ESG disclosures, internal risk management, and organizational legitimacy. The research design employs a mixed-methods approach, grounded in stakeholder theory and the institutional theory of legitimacy. ESG-active firms were interviewed through semi-structured interviews, and a nationwide survey was conducted among finance professionals in publicly listed companies. The results indicate that MAPs such as sustainability cost accounting, carbon budgeting, risk-based performance systems, and internal ESG dashboards improve the quality of external ESG reporting and internal controls over non-financial risks. These practices assist corporations in anticipating material ESG risks, aligning decision-making with stakeholder expectations, and facilitating integrated risk governance. However, challenges such as limited ESG information, knowledge gaps, and weak connectivity with traditional accounting systems hinder implementation, especially among medium-sized enterprises. This study can be valuable to corporate managers, regulators, and policymakers by highlighting opportunities to utilize MAPs for enhancing ESG governance and reporting. It also emphasizes the need for capacity-building programs and system integration to overcome current barriers and promote more sustainable corporate practices. The study concludes that management accounting practices are vital mechanisms for integrating ESG into corporate strategy and governance. Proper utilization of these practices can significantly improve ESG-related performance in Malaysian corporations, although organizational barriers remain a concern.

هدف الدراسة: هدفت هذه الدراسة إلى اقتراح نموذج لفحص تأثير فئات حجم المبيعات، وفئات عدد العمال، ونوع القطاع، والمنطقة التي توجد بها الشركة على تطبيق تكاليف الأنشطة البيئية في الشركات السعودية.تصميم/منهجية/طريقة الدراسة: اعتمدت الدراسة على تصميم المسح التطبيقي، واستخدمت تحليل الانحدار المتعدد؛ لاختبار العلاقات بين المتغيرات.عينة الدراسة وبياناتها: حصلت الدراسة على استجابات من 90 شركة سعودية تعمل في قطاع التصنيع.نتائج الدراسة: أظهرت النتائج وجود تأثير إيجابي معنوي لفئات حجم المبيعات، والمنطقة التي توجد فيها الشركة، وفئات عدد العمال على تطبيق تكاليف الأنشطة البيئية، وتكاليف أنشطة الفشل البيئية الخارجي.أصالة الدراسة: تسهم هذه الدراسة في تقديم رؤى جديدة حول العوامل المؤثرة على تطبيق تكاليف الأنشطة البيئية في السياق العربي، وتضيف إلى الأدبيات المتعلقة بالمحاسبة البيئية واستدامة الشركات من خلال تحليل منظم للمحددات الرئيسة.حدود الدراسة وتطبيقاتها: اعتمدت الدراسة على الأسلوب الكمي لقياس المتغيرات، مما قد يحد من استكشاف بعض الجوانب النوعية. لذا، يُوصى بأن تتناول الدراسات المستقبلية ستقبلية...