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This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN).

This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs.

The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage.

This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries.

The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS.

Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development.

This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory Board in influencing Islamic bank soundness in the different regulatory framework of the country. Using purposive sampling, the research covered 84 Islamic banks in 16 countries during the period 2013–2015 with lag data of Islamic bank soundness. The result shows sharia disclosure influences on Islamic bank soundness for management efficiency, capital adequacy ratio, asset quality, and liquidity. The results also show that sharia disclosure mediates the indirect effect of SSB on Islamic bank soundness. The regulatory framework (sharia accounting standard and SSB regulation) shows moderating effect of regulation framework proved on the association of sharia disclosure with management efficiency, capital, and liquidity. The effect is indirectly depending on the regulatory framework for proxy management efficiency, capital, and liquidity. The implication of the research suggests that sharia disclosure could increase the market discipline mechanism of Islamic bank stream. The Islamic bank can increase the transparency using sharia disclosure as a branding for increasing public trust, even though in the deficient Islamic bank regulation countries.

The purpose of this paper is to review the dimensions of service quality used in different countries across the world, especially in the higher education sector.

Content analysis is used to get a comprehensive insight of the studies accumulated from some of the selected databases such as Emerald Insight, Ebsco ABI/inform, etc. All these studies are related to the measuring of service quality in higher education.

The result of this paper reveals that SERVQUAL is the most widely accepted scale which has its dominance in the higher education setting. The paper focuses on revealing the dimensions which are used in the past studies. The paper notices a huge variation in the items as well as constructs while exploring the dimensions. Further, it is observed that many of the studies considered in this paper picked dimensions from other studies, expert opinions and factor analysis. In addition to this, it is found that different scales are proposed and checked for their reliability and validity through the confirmatory factor analysis. Few studies confirm the validity using average variance extracted (AVE), model fit values and correlations.

The study will help other researchers to get a summarised form of different dimensions used in the higher education setting. It also points out the essential and common dimensions of similar studies. Further, with different samples and geographical location, it can help us to identify how the dimension varies as we move from one part to another around the globe with different samples. Further, it formulates directions to pick correct combination of scale, administration and methods that are useful in collecting the data and getting the inference out of it under correct settings.

The summarisation of different studies will help the researchers to have a holistic view of the important studies that took place in the higher education setting.

This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.

Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.

The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.

Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.

To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

The purpose of this paper is to explore the influence of human factors in quality management on quality improvement practices and organisational performance in the Yemeni industrial sector.

Data were collected via a quantitative survey with a questionnaire distributed to 261 managers from 87 industrial companies. Replies from 210 managers give a response rate of 80 per cent. Data were analysed with Statistical Package for the Social Sciences 16.0, including factor analysis, reliability analysis, descriptive statistics, and correlation analysis. Structural equation modelling was carried out using Amos to evaluate the model and hypotheses.

Human factors influence positively quality improvement practices and organisational performance. Quality improvement practices positively influence organisational performance. Human factors indirectly and significantly influence organisational performance via the mediator of quality improvement practices.

The findings will be useful to both researchers and managers, especially those in Yemeni industrial companies. For further work, this study can be expanded to cover companies in other Middle East countries, and it may include more human factors.

The study is one of a few that investigate the influence of human factors on quality management. Additionally, this study is the first to carry out such research in the Yemen and the Middle East region.

This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption and the abolishment of mandatory dividend payment policy with considering the Lintner model of dividend smoothing.

Data were collected from 111 firms listed on Borsa Istanbul in the financial sector in Turkey over 1995–2017. Using an explanatory research design, this study performs various multivariate regression techniques to investigate the proposed relationships.

The outcomes demonstrate a positive and significant association between dividend policy and firm value. In addition, the relationship has strengthened after IFRS adoption, indicating that accounting information such as dividend-based ratios prepared under IFRS is more value relevant. The empirical outcomes supported the Lintner model, which is persistent with the signalling hypothesis. Moreover, the findings state that the abolishment of mandatory dividend payment in 2009 strengthened the association between dividend policy and firm value for financial institutions in Turkey.

These results provide an insight to the investors and managers that the effect of IFRS adoption and other policy changes could be greater on the association between dividend policy and firm value. The study empirically tests Lintner model of dividend smoothing for financial firms in an emerging economy.

This study contributes to the literature through providing vital insights on the relationship between dividend policy and firm value and empirically revisiting the Lintner model for financial sector in a developing economy, specifically Turkey. Furthermore, it addresses the influence of IFRS implementation on the association between dividend policy and firm value. These findings are robust to alternative sampling methods and to controlling for other factors which influence firm value.

The purpose of this study is to examine the association between two corporate governance (CG) mechanisms, namely, the board of directors and the audit committee (AC) and the compliance level with International Financial Reporting Standards (IFRS) mandatory disclosure requirements across 12 African countries.

This paper uses a self-constructed checklist of 140 items to measure the compliance with IFRS mandatory disclosure requirements (here after, COMP) of 202 non-financial listed firms during the 2012–2016 period. This paper applies panel regressions.

The findings reveal that CG mechanisms play an important role in enhancing compliance with IFRS in the African context. The results show that board independence, AC independence and the number of meetings held by the AC are positively associated with COMP. Regarding expertize, this paper find that AC industry expertise along with accounting financial expertise is associated with a higher level of COMP than accounting financial expertize alone. These results show the importance of the CG mechanisms to enforce African companies to fully comply with IFRS required disclosures.

The findings should give a signal to supervisory authorities that more effort is necessary to enforce IFRS across African countries if the introduction of IFRS is to bring the expected benefits to investors and other users. Hence, the lack of full compliance should remain a concern for regulators, professional accounting bodies and policymakers.

This study contributes to the literature by providing further insights that, within the African region an understudied context, extend current understanding of the association between CG mechanisms and COMP.

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen.

The sample consists of 486 bank-year observations from 2009 to 2017.

The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration.

This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB).

The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations.

While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

This study aims to examine the current state of mission and vision statements on the company websites of fast-growing Malaysian and Singaporean small- and medium-sized enterprises (SMEs) and analyze how these attributes are functionally used to build a distinct digital organizational identity.

The content analysis method was used to examine the similarities and differences among 170 Malaysian and Singaporean-selected SMEs based on Aaker’s five brand personality scales.

The findings demonstrated that there were explicit discrepancies between Malaysian and Singaporean SMEs in the applications of brand personality attributes. The findings also identified an increase in communicating mission and vision statements on the websites of both Malaysian and Singaporean SMEs. This emphasizes the need for Malaysian and Singaporean companies to intensify their efforts to develop a notable digital organizational identity.

This study endeavors to provide novel insights into the digital communication practices of SMEs in building digital organization identity based on brand personality elements. Therefore, this study theoretically advances Aaker’s brand personality framework by incorporating digital organizational identity as a concept of Aaker’s brand personality from the SME perspective. This study contributes to the organizational identity literature by highlighting the need for these SMEs to integrate brand personality dimensions to compete with leading global companies.

The findings indicate that managers of SMEs can develop a unique digital organizational identity by communicating their vision and mission statements on their websites as a strategic asset for sustaining corporate reputation.

To date, little is known about the inevitable adaptation and application of communication that occurs when using digital means to develop a digital organizational identity. To the best of the authors’ knowledge, this is the first study to establish how Asian SMEs communicate their unique brand personality through websites to build their digital organizational identity.

The purpose of this paper is to investigate the effects of women on board moderated by firms’ competitive advantage on firms’ environmental, social and governance (ESG) disclosures.

The sample consists of 332 firm-year observations from the year 2012 to 2017 of 65 firms listed in Bursa Malaysia. To improve the robustness of this analysis, the authors adopt clustering techniques in the regression analysis. Sensitivity analysis is also conducted using two-stage least square regression and robust standard errors for panel regression with a cross-sectional dependence approach.

The findings of this research indicate that women on board encourage ESG and environmental disclosures. Nonetheless, in competitively advantaged firms, the authors find that the interaction between WOMENPER and COMADVANTAGE is negatively influencing ESG scores. However, no evidence is found to indicate that women on board in a competitively advantaged firm have an effect on the environmental scores of a firm.

The findings urge regulators to ensure the appointment of qualified and competent women on board, particularly in competitively advantage firms.

Though firms with more women on board are associated with better ESG disclosures and environmental disclosures, the author’s additional analysis found that this is less pronounced in competitively advantage firms. Since a number of the competitive firms are owned by family firms as well as government-linked firms, the appointment of women should not be based on directors’ affiliation, network and family relationships.

To the best of authors’ knowledge, this is one of the few studies which seek to investigate women’s appointment in competitive advantage firms.