Sustainability assurance practices: a systematic review and future research agenda

Hazaea, Saddam A.; Zhu, Jianqin; Khatib, Saleh F. A.; Bazhair, Ayman Hassan; Elamer, Ahmed A.

doi:10.1007/s11356-021-17359-9

Cited by 55 publications

(56 citation statements)

References 136 publications

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“…They are especially beneficial when dealing with vast and complicated research bodies, such as those in Shariah auditing topic. While narrative approaches may be beneficial, they have been criticized for their high degree of subjectivity and lack of generalizability (Hazaea et al , 2021b; Zamil et al , 2021). SRs have defined methodologies for conducting a complete literature review.…”

Section: Methodsmentioning

confidence: 99%

Shariah auditing: analyzing the past to prepare for the future

Khatib

Abdullah

Amosh

et al. 2022

JIABR

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Purpose This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review. Design/methodology/approach A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background. Findings The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research. Originality/value The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

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Section: Methodsmentioning

confidence: 99%

Shariah auditing: analyzing the past to prepare for the future

Khatib

Abdullah

Amosh

et al. 2022

JIABR

Self Cite

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“…There are many types of systematic review research, including bibliometric reviews that focus on the evolution of a scientific area over time [15][16][17][18][19][20][21][22][23], meta-analysis [24,25], systematic reviews [26][27][28][29][30][31][32], narrative reviews [33,34], framework-based reviews [35], and structured reviews, which focus on the widely applied theories, constructs, and methods [36].…”

Section: -Methodologymentioning

confidence: 99%

Current Status of Market Mavens Research: A Literature Review

Abbas

Jusoh²,

Mas’od³

et al. 2022

Emerg Sci J

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Despite the growth of empirical evidence in this field, little review research exists that assesses the theoretical aspects, marketing drivers, and consequences of market mavens. In this study, therefore, a systematic literature review (SLR) was utilized to perform a thorough analysis of market maven literature, encompassing articles published over 23 years on the Scopus and Web of Science indexed journals. It was found that the social and psychological aspects had not been widely explored and remained the weakest pillar. The results highlight that the theory of planned behavior has been the most commonly applied theory in the literature, as it has been used in six studies. Moreover, there is a very limited understanding of the existing literature's psychological and motivational characteristics and their role in cyber-market mavenism. To the best of the authors’ knowledge, this is the first SLR that addresses market maven literature. This research offers a comprehensive study agenda that focuses on various critical areas that need more consideration, such as the cultural role of market mavens and the differentiation between the roles of market mavens and non-mavens in sharing information on social network sites. Scholars might also look at the influence of the generational difference between people and whether or not placing an age or gender limit on people is important in terms of the nature of social networks. Doi: 10.28991/ESJ-2023-07-01-019 Full Text: PDF

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“…There is a growing body of literature on assurance of sustainability information (for reviews, see Farooq and De Villiers, 2017; Hazaea et al , 2021; Maroun, 2020). Prior studies have investigated a wide range of aspects, such as assurance engagement and processes (Edgley et al , 2015; Farooq and de Villiers, 2020), role of internal auditors (Aureli et al , 2020; Soh and Martinov-Bennie, 2018), assurance quality or reliability of assurance statements (Boiral and Heras-Saizarbitoria, 2020; Hummel et al , 2019), choice of assurance provider (Datt et al , 2020; Zhou et al , 2016), determinants of sustainability assurance (Datt et al , 2018; Simnett et al , 2009) and various effects of sustainability assurance on, for instance, capital markets, investor judgements and reputation (Birkey et al , 2016; Hoang and Trotman, 2021; Radhouane et al , 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

A snapshot of sustainability assurance market in New Zealand

Hsiao

Scott

Zang

2022

PAR

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Purpose This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings. Design/methodology/approach For 118 companies listed on the New Zealand Stock Exchange in 2020, we hand collected data on whether sustainability information was assured, subject matter assured, assurance level, outcome, provider, disclosure of detailed procedures, standard referenced and criteria applied. we then examine the influences of voluntary sustainability assurance using both univariate and regression analysis. Findings Approximately 20% of listed companies that disclosed sustainability information provide a sustainability assurance report, indicating low levels of assurance compared to international practices. we note that the presence of different forms of assurance and certification, placement of sustainability information before financial statements and the associated audit report and mixture of assurance levels potentially contribute to the audit expectation gap. Further, voluntary sustainability assurance practices are diverse, and there are notable differences between Big Four accounting firms and other providers in terms of assurance level and standard referenced. Consistent with prior studies, we find size and industry classification as two main drivers of voluntary sustainability assurance. Originality/value We contribute NZ-specific insights to the sustainability assurance literature. The findings on voluntary sustainability assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements.

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Sustainability assurance practices: a systematic review and future research agenda

Cited by 55 publications

References 136 publications

Shariah auditing: analyzing the past to prepare for the future

Shariah auditing: analyzing the past to prepare for the future

Current Status of Market Mavens Research: A Literature Review

A snapshot of sustainability assurance market in New Zealand

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