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In Malaysia, as in most of the developing countries, small businesses play pivotal roles in the economy. Yet, despite the contribution of small businesses, previous researchers have overlooked the fraud issues that are threating the sustainability of those businesses and instead focus mainly on large and public listed companies. Therefore, the purpose of this study is to identify how small businesses can prevent fraudulent activities.

This study used self-administer questioners and distributed 126 questionnaires to general managers, financial managers and supervisors in Malaysian small and medium enterprises (SMEs). Multiple regression was used to test the theoretical model.

The output of multiple regressions showed that culture of honesty and high integrity, anti-fraud processes and controls and appropriate oversight functions has a positive and significant effective on fraud prevention mechanisms.

Overall, this study suggests effective fraud prevention measures to mitigate the fraud risk surrounding Malaysian SMEs and other SMEs in emerging countries.

There has been a dearth of empirical studies on the effect of culture of honesty, anti-fraud processes and appropriate oversight functions on effective fraud prevention in non-western context, and this study has fulfilled the need for this research.

This study investigated the relationships among big data analytics capability (BDAC), low-cost advantage, differentiation advantage, market and operational performance underpinning the resource-based view (RBV) and the entanglement view of sociomaterialism (EVS) theories.

A total of 191 responses from members of the Federation of Malaysian Manufacturers were analysed using a structural equation modelling approach.

This study has conclusively demonstrated that BDAC is indeed a resource bundle comprising human skills, tangible and intangible resources. This study found that BDAC positively influences competitive advantage and firm performance. The differentiation advantage was found to be a key factor in explaining market performance. Theoretically, both RBV and EVS could be used to link BDAC, differentiation advantage and market performance to explain superior firm performance.

First, the sample is restricted to the manufacturers in Malaysia. Second, a single independent variable, BDAC, is used as a higher-order capability to influence competitive advantage, and thus, superior firm performance. Third, this study uses a self-reported survey, which means that only one respondent from each firm answered the questions. Fourth, this study excludes the focused strategy as it aims to investigate the competitive strategy used in the broader industry environment, rather than in a specific segment pursuing a focused strategy.

First, BDAC is a valuable, rare, inimitable and non-substitutable tool for manufacturers to enhance their firm performance. Second, BDAC is crucial for manufacturing firms to reduce costs and differentiate themselves. Third, a low-cost advantage may not help manufacturers achieve greater market and operational performance.

The relationship among BDAC, low-cost advantage, differentiation advantage, market and operational performance within manufacturing industry is empirically tested.

This paper aims to assess the impact of big data analytics capabilities (BDAC) on organizational innovation performance through process-oriented dynamic capabilities (PODC), as a mediator, as well as the moderating roles of organizational culture (OC) and management accountants, in this artificial intelligence (AI) era. This paper also aims to provide information on the emerging trends and implications of the abovementioned relationships by focusing on these relationships and interactions.

This exploratory study used the close-ended questionnaire approach based on the resource-based view and socio-materiality theories. This included sending questionnaires to top-level management, including Chief Financial Officer/Chief Executive Officers/Chief Information Officers (CFO/CEOs/CIOs), having an in-depth understanding of the concepts, practical applications and usage of big data as well as BDAC.181 valid questionnaire-based responses were analyzed using the partial least square structural equation modelling technique and bootstrapping moderated mediation method.

This study provides empirical insights into how BDAC impact innovative performance through PODC as well as the moderating effects of OC and management accountants. This involves a shift in focus from almost standardized approaches to developing BDAC without contextual focus on approaches that are much more heterogeneously related to each organization and hence are more focused on the context of the pharmaceutical industry.

The main aim of key research questions in this study is to increase the contributions of BDAC toward improving innovation performance in the presence of the abovementioned variables and relationships that exist between them. The chosen research approach can be improved by carrying out interviews with the top management to obtain more relevant and detailed information for developing a better understanding of the abovementioned relationships.

This study outlines how organizations that are developing BDAC approaches can focus on relevant factors and variables to help their initiatives and its role in organizational innovative performance. This will also help them develop sustainable competitive advantage in manufacturing concerns, specifically in the health industry, namely, the pharmaceutical industry.

This study investigated the effects and implications of big data on organizations in the AI era that aim to achieve innovation performance. At the same time, it provides an original understanding of the contextual importance of investing in BDAC development. It also considers the role of management accountants as a bridge between data scientists and business managers in a big data environment, especially in the pharmaceutical industry. The current study used first-time data from surveys involving CFOs, CEOs or CIOs of pharmaceutical companies in Pakistan and analyzed the proposed model using bootstrapping moderated mediation analysis.

The purpose of this research is to introduce an innovative framework called the waqf cooperative housing framework (WCHF), with an objective to create a synergistic equilibrium between waqf and cooperative housing schemes. To tackle problems related to the dearth of financing, this research postulates an innovative waqf-based source of finance that involves generating revenue from common areas (waqf area) within the vicinity of the condominium.

Primary data were collected through interviews and the data were analysed using the NVIVO software. The interviewees comprised managers from property development sectors, public sector officials, university lecturers in Islamic finance, CEOs, top management officials from Islamic financial institutions, community leaders and shariah scholars.

A framework was proposed based on the result of the interviews. It was found that innovative models such as WCHF can resolve the issue of affordable housing in Karachi such as decreasing the financial burden on the public exchequer, bringing positive change to the lives of the poor, fulfilling the property developer’s corporate social responsibility, fulfilling the religious duty of the general public and condominium owners towards their fellow beings as well as creating new employment opportunities for people who are working in the financial sector (waqf management companies/trustees) and the construction sector.

Even though this study has introduced an innovative and practical solution to the financing of affordable housing, it also encountered some limitations. First, it is conducted in Karachi city involving six group of respondents; thus, the findings cannot be generalised with other contexts. Similar research needs to be conducted in different contexts.

To date, this is among the first studies, to the best of the authors’ knowledge, to investigate cooperative affordable housing with the help of innovative Islamic finance tools in the context of Pakistan. Furthermore, insufficient attention has been given to the enabling and hindering factors behind the acceptance of a framework that seeks to initiate a cooperative scheme based on an innovative waqf financing tool that generates revenue from common areas around a condominium.

In the realm of increased competition among coffee café, the need for customer citizenship behavior (CCB) has increased. But the question of how a café can win CCB through firm-level and individual dispositional factors have not been gained due attention. Against this backdrop, this study aims to investigate a moderated-mediation model to predict CCB through CSR, affective commitment and service quality.

The data were collected from 797 coffee café visitors between April–June 2019. The respondents were approached through a convenience sampling technique.

Using both Structural Equation Modeling and Hayes Macros, data analysis proved that CSR significantly predicts affective commitment and CCB. Moreover, it is also witnessed that the presence of high service quality strengthens the mediation mechanism; thus, a moderated-mediation model is supported.

The study is cross-sectional, although the design did not cause a common method variance. The model tested in the study offers a novel mechanism explaining the linking between CSR and CCB through affective commitment and service quality. The findings are useful for the management of café as the large sample size may offer generalizable results.

The study offers a novel way of predicting CCB, the desired customer behavior in the present competitive environment in the coffee market. The usefulness of the findings for management is yet another contribution offered by this study.

The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME owners and managers on fraud schemes and the usage of antifraud measures.

A sample of 126 Malaysian SMEs from different industries participated in this study.

The results suggest that Malaysian SMEs are exposed to a broad range of fraud schemes, yet few take actions to prevent these frauds.

The findings should be useful to academic researchers, entrepreneurs, regulators and others who are interested in understanding the fraud risk in small businesses.

This study extends and contributes to prior literature by linking the state of fraud and SMEs in developing countries.

The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance.

A model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 121 service small and medium-sized enterprises (SMEs) in Malaysia.

The results indicate significant and positive relationships between the CEO education and the application of SMA as well as between involvement in networks and SMA. Moreover, it is found that SMA has an indirect effect in relations of CEO education, involvement in networks and company performance.

SMEs’ leaders may realize their important role in affecting outcomes by their choices, which are in turn affected by their characteristics and activities.

This study provides an empirical evidence on the impact of two new factors on the SMA by considering contingency theory and upper echelons theory simultaneously for explaining relationships and developing a new model.

This paper aims to identify the influence of business strategy on enterprise risk management (ERM) adoption and organizational performance (OP). In addition, the mediation effect of ERM on the relationship between business strategy and OP is assessed.

A cross-sectional analysis of primary data gathered from 174 public listed companies in Malaysian Bourse through survey was conducted.

Companies with cost leadership business strategy are more eager to implement ERM compared to companies with differentiation strategy. The results also indicate that ERM implementation has a significant positive impact on OP. Though ERM is a partial mediator of the relationship between cost leadership strategy and OP, it does not mediate the relationship between differentiation strategy and OP.

One of the limitations of this study was the small number of respondents, comprising only 174 public listed companies. In addition, the manifest variables adopted from previous studies may not be the best indicators to measure latent variables. Nonetheless, this study fills the gaps in ERM studies by determining the impact of different kinds of strategy on ERM adoption and investigating the mediating effect of ERM on the relationship between business strategy and OP.

Although the trend in Malaysia seems to move toward ERM adoption, evidence shows that it is not widely practiced among Malaysian firms. Directors of Malaysian companies can understand better the impact of enterprise business strategy on the adoption of risk management and how ERM influences OP. The results of this study also provide valuable insights for the corporate governance regulatory authorities.

This paper is among the few to assess the impact of firm’s strategy on ERM adoption and to determine the mediation effect of ERM on the relationship between business strategy and OP.

This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings management is considered as a strategic adaptation or deliberate manipulation in an organization. The study also aims to expand the domain of ethical perspective of earnings management by considering mediating and moderating role of investor sentiment and corporate social responsibility (CSR) as inward pressure and outward commitment surrounding the organization, adopting a combined perspective of strategic management and also accounting discipline than is normally found in the ethics and earnings management literature.

The study opted for literature synthesis to define key concepts surrounding ethics and earnings management perception in the organization. Besides, it attempted to identify influential mediators and moderators in explaining the earnings management phenomenon in the organization. Consequently, the study identified the gaps in current research to draw upon a more holistic conceptual framework. The rationale for the research was justified within the body of research.

The study suggested research propositions based on the literature synthesis in view of ethics and earnings management perception in the organization. More specifically, it has proposed a conceptual framework, explaining the relationship between ethical orientation and a multi-dimensional view of earnings management perception. It is envisaged that the mediating and moderating role of investor sentiment and CSR incorporated in this conceptual study will improve the predictive value of the proposed framework and offer additional insights about factors that inhibit or advance ethical orientation and earnings management practices in the organization.

This paper suffers from the obvious limitation of lacking empirical investigation. However, it does provide a theoretical rationale for the argument that alteration of earnings can be controlled if ethical orientation is emphasized in the organization apart from insulating internal and external pressures to manage such phenomenon from happening in the organization. Perhaps, the most important direction for future research is further extension and validation of this framework by performing an empirical investigation to produce newer insights into this phenomenon.

This conceptual study is different from previous studies on the grounds it has considered unexplored issues linking inward pressures and outward commitments in explaining this phenomenon further. To bridge the critical knowledge gap of earnings management phenomenon, a mediating effect of investor sentiment as an inward pressure and a moderating role of CSR as an outward commitment are also integrated within the model. The proposed model neither formulated nor tested empirically in previous studies locally or, perhaps, globally, therefore, stands out as an original contribution in the study of ethical orientation and earnings management perception.

Recent literature has focused on the outcomes associated with employee performance, but how and when it leads to work-related outcomes further is an area that has not gained due attention. Against this backdrop, this study entails investigating the effects of employee performance on their taking-charge behavior through the mediation of leader–member exchange (LMX) and the leader's task-oriented behavior's moderating role.

Using a questionnaire-based survey design, the study is based on a sample of 304 employees of pharmaceutical companies' sales departments. The two-stage lag approach has been used for data collection, where leader–follower dyads participated in the study.

The study's findings reveal that better-performing employees are considered in-group members by their leaders, and the presence of high LMX makes employees reciprocate by adopting charge behavior. Furthermore, a leader's task-oriented behavior fosters the performance – LMX and performance – taking charge relationship mediated through LMX, a moderated mediation mechanism exists.

The study offers a novel explanation by considering employee performance as a predictor instead of an outcome variable. Furthermore, recent literature has considered adverse outcomes of performance, while this study considers the positive aspects of employee performance (i.e. LMX and charge behavior). It also offers the role of both employee- and leader-specific factors in determining the LMX relationship.