This study involves the adoption of the Geographic Information System (GIS) modeling approach to determine the quickest routes for fresh vegetable delivery. During transport, fresh vegetables mainly deteriorate on account of temperature and delivery time. Nonetheless, little attention has been directed to transportation issues in most areas within Kuala Lumpur. In addition, perishable food normally has a short shelf life, thus timely delivery significantly affects delivery costs. Therefore, selecting efficient routes would consequently reduce the total transportation costs. The regression model is applied in this study to determine the parameters that affect route selection with respect to the fastest delivery of fresh vegetables. For the purpose of this research, ArcGIS software with network analyst extension is adopted to solve the problem of complex networks. The final output of this research is a map of quickest routes with the best delivery times based on all variables. The variables tested from regression analysis are the most effective parameters to make the flow of road networks slower. The objective is to improve the delivery services by achieving the least drive time. The main findings of this research are that Land use such as residential area and population as variables are the effective parameters on drive time.

Purpose – The purpose of this paper is to explore the different segments of consumers in the Islamic financial services industry (IFSI) and their relationship with product/brand positioning for Islamic financial services (IFS). Design/methodology/approach – In-depth interviews were conducted with individuals in managerial positions among the key market players in the IFSI to explore the segmentation of consumers and their buying motives. Findings – Four segments of IFS consumers emerged, namely, Religious conviction group; Religious conviction and economic rationality group; Ethical observant group; and Economic rationality group. These segmentation groups were appropriately categorized through a psychographic (value)-based approach. Research limitations/implications – The empirical findings of this study pave the way for embarking on promising and relevant future research, which is needed to substantiate and enrich the academic understanding and managerial practice of linking market segmentation and brand positioning for IFS in the global market. Future research should focus on analysing these issues from the perspective of consumers of IFS to identify the purchase trend. Practical implications – The study provides empirical evidence of the bases or initial dimensions of consumer segmentation for IFS. The findings are useful in guiding the management of institutions offering IFS in making decisions relating to the marketing communication and promotion strategy as well as product and brand positioning strategy. Originality/value – For both academia and the IFSI, this study provides useful knowledge in strategically using market segmentation to position IFS in the global market.

Research aim: This paper reviews the research literature and publications relevant to audit quality. The authors identify three main perspectives (academic research, professional and regulatory) related to audit quality that could add to our understanding of the concepts and factors affecting audit quality in practice. For each reviewed perspective, the authors present and summarise the key findings. Design/ Methodology/ Approach: This study reviews a total of 84 empirical studies and publications ranging from year 1980 to year 2016. Further, this paper links academic research to publications on the topic issued by professional practitioners and regulators. Research findings: Based on the analysis, the review reveals three main findings. First, the review identifies multifaceted concepts of audit quality and the various academic research approaches that have been carried out to assess audit quality. Second, audit quality in practice is not only affected by various internal factors within the accounting firms but is also influenced by various contextual factors in which the accounting firms operate. Third, much of the prior research employs an archival approach that potentially provides limited information about the effect of the contextual setting in actual audit practices, which is important to enhance our understanding of audit quality. Theoretical contribution/ Originality: It provides some guidance for future academic research related to audit quality. Practitioner/ Policy implication: The research and reports reviewed in this paper will be useful to researchers, audit practitioners, policymakers and others who are concerned with the quality of audit services to understand the various conceptions of audit quality and the important factors affecting audit quality in practice. Research limitation/ Implications: The analysis of the audit quality from the three main perspectives provided in this study paves the way for embarking on promising and relevant future research, which is needed to further substantiate and enrich the academic understanding on concepts and factors affecting audit quality. More research is needed to understand this issue better and to move towards a policy resolution. Keywords: Audit Quality, Auditing, Literature Review, Research Opportunities Type of manuscript: Literature review JEL Classification: M41, M42, M48, L84

The challenges posed by environmental degradation and abandoning of social rights to secure business interests have highlighted the importance of focusing on sustainable development within the global financial system, especially among citizens and policymakers. The timely declaration of the Sustainable Development Goals (SDGs) by the United Nations is appropriate in addressing environmental degradation. In fact, the SDGs have become part of the fundamental agenda and essential requirements of every business, including Islamic financial institutions. In particular, the concept of sustainable development is parallel with Islamic teachings, which promote welfare, security, and rights for the sake of the current and future generations. Furthermore, Islamic finance and the SDGs are closely associated, as the former is capable of serving a meaningful function in sustainable development to achieve the goals of implementing fair and equitable tools, promoting resource mobilization, and enabling social benefit tools. Therefore, this study highlights an important case for Islamic financial institutions by expounding on the best indicators for sustainable Islamic finance.

Purpose: This paper aims to examine the reasons behind the low level ofSharia-related disclosures, particularlySharia-compliant companies, to gain an understanding on how these companies discloseSharia-related information in their annual reports, and how professional users of these reports search for such disclosures.Design/methodology/approach: The study is an exploratory research based on structured interviews with individuals involved in the preparation of annual reports ofSharia-compliant companies and professional users of annual reports.Findings: MostSharia-compliant companies and professional users interviewed agree that the most relevantSharia-related information is most commonly understood as the information found in the financial statement and its notes (accounting-related disclosures). Their responses indicate that there is a disjoint between the conventional disclosure practices on corporate social responsibility items and theSharia-related information.Research limitations/implications: The idea of full disclosure needs to be further understood from the perspectives ofSharia. This study provides insights into the types ofSharia-related information that are important for disclosure. Future research should focus on examining a larger number of companies and interviewing more professional users from different jurisdictions to generate more knowledge about the nature ofShariainformation and its disclosure.Practical implications: Users of theShariascreening methods, especially regulators, such as the Securities Commission Malaysia should encourage the disclosure of the required aspects ofShariain the annual reports ofSharia-compliant companies, as professional users are interested in this type of information.Originality/value: This study offers insights into the reasons behind lowShariadisclosures in annual reports ofSharia-compliant companies.