Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

This study aims to determine the level of satisfaction of business actors with halal certification services by the Halal Product Assurance Organizing Agency (BPJPH), the only Indonesian government-owned agency for halal certification. This study uses a mixed method (quantitative-qualitative), with data collected using questionnaires involving 2367 respondents. The overall quality of certification services was evaluated using key dimensions from the perspective of the Service Quality Model (SERVQUAL), such as (1) certification requirements, (2) information and procedures, (3) completion time, (4) costs/tariffs, (5) service products, (6) competencies of executors, (7) executor behavior, (8) complaint handling, and (9) suggestions and inputs. Data were analyzed using descriptive analysis and the analysis of the weighted average of each dimension of satisfaction with the quality of public services. This study revealed that the overall satisfaction level of business actors was 84.86 (0–100). Among the nine indicators measured, eight fall within the “good” category (above 80.19); one indicator, i.e., the processing time of halal certification, was rated unsatisfactory (76.45); and none was classified as “very good.” The service gap between business actors’ expectations and BPJPH’s service delivery indicates the need to improve halal certification services. These include improvement in completion time, the executive’s behavior, costs, infrastructure, and information and procedures to streamline the certification process. The application of the SERVQUAL model in assessing halal certification standards in this study highlights the specific dimensions of service quality and the performance gaps, suggesting the need for continuous improvement to meet customer expectations effectively. This study examines halal certification services from BPJPH based on inputs from a large sample of Indonesian companies.

This study assesses the implementation of socioformation in Public Higher Education Institutions (HEIs) in Mexico, exploring its impact on the quality of education in the knowledge society. With a sample of 150 educators, gender-balanced (44.7% female, 55.3% male), and an average age of 43.7 years, the research employed a validated socioformative rubric. Significant progress was observed in analytical and creative thinking, while areas related to living conditions and entrepreneurship education showed slower development. The findings highlight the advancements in socioformation but advocate for further research, including classroom observation and student evidence collection. Gender differences, communication, and leadership emerged as critical factors influencing socioformation implementation. Women demonstrated deeper comprehension of the educational model, willingness to adopt innovative strategies, and emphasis on socioformation axes. As educators gain experience, their adaptability to new pedagogical approaches increases. The study underscores the universal relevance of effective communication, leadership, and stakeholder involvement in successful educational model implementation. The research contributes valuable insights, emphasizing the importance of openness to new approaches and collaboration to prepare students for the challenges of the evolving knowledge society.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.