Halal tourism (tourism that respects the principles of Muslims) has become the focus of attention worldwide. In recent years, Halal tourism has been widely seen as one of the strongest export markets for this type of tourism. This new tourist style is meant for hotels and resorts that are keen to not offer any programs, meals, food, or activities that are contrary to Islamic law. This study focuses on constructing a framework for best practices in the Halal tourism industry through a qualitative approach by comparing six developed Halal tourism countries, three Organisation of Islamic Cooperation (OIC) and three non-OIC (Malaysia, UAE, Indonesia, Singapore, Thailand, and the UK). The study contributes by proposing an index for the best practices in order to access tourism Halal market by countries that are not developed yet in this industry.

The modest fashion from the Islamic point of view is an emerging phenomenon that offers non-adherent and non-transparent clothes that cover a large part of the body respecting the religious dictates and it is seen as a growing industry in the fashion sector. The objective of this paper is to define a new economic opportunity for the fashion sector represented by Muslim consumers and to investigate the influence of Islamic ethical standards in the fashion which is defined by Shariah to better understand and meet the Muslim needs. From the religious, ethical perspective the study also focuses on the cultural, social and regulative aspect of Muslims some of these elements are considered extremely varied. To get this done, the institutional theory has been employed to systematically investigate the factors Influencing on the modest fashion. This paper takes advantage of case study methodology looking to the Italian context. Our findings stress the importance of the modest fashion in Italy due to the increase of Muslims in the country as well as the interest of the Italian companies in the national and international modest fashion market. Findings also highlight that despite the interest of Italian companies, a large segment of Muslims in Italian market adopts traditional methods to cover their needs and also the Islamic countries markets are still largely untapped by many Italian designers and clothing companies. The study contributes by proposing some influential factors taken from the institutional theory to understand the market needs and in order to access it.

Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms' financial statements. The model was found to be effective in detecting 76% of earnings manipulating firms subjected to accounting enforcement actions by the United States Securities and Exchange Commission (U.S. SEC). Furthermore, the earnings manipulation model was also successful in discovering 71% of the most prominent fraudulent financial reporting scandals in the United States prior to public announcement. The current study assesses the reliability of the Beneish M-Score model in detecting earnings manipulation and financial statement fraud committed by Malaysian public listed companies prior to public announcement. The research sample consists of 17 public listed companies of which their directors and top management have been charged and prosecuted by the Securities Commission Malaysia (SC) for committing fraudulent reporting and misstatement from 1996 until 2014. The results show that the Beneish M-score model is reliable in detecting earnings manipulation and financial statement fraud by 82% in 14 out of 17 listed companies charged for fraudulent financial reporting. The findings provide support for the application of the Beneish M-Score model by the management of the company to check for any irregularities in firms' financial report so that adjustment can be made before submission to Bursa Malaysia to prevent from any potential backlash that could damage firm reputation. The model application is likewise beneficial to prospective and existing shareholders to assist their investment decision making in reducing risk of losses due to fraud. In addition, the findings suggest that the model can be applied by researchers, auditors, and enforcement agencies as an effective detection tool to signal potentially fraudulent reporting companies in Bursa Malaysia for further investigation and enforcement action.

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The purpose of this study is to examine the determinants of occupational fraud related to government procurement. The examinations include assessments on whether ethical values, knowledge of fraud behaviour and abuse of power have a significant relationship with government procurement. This study employed quantitative method approach based on primary data, by using simple random sampling technique via survey questionnaire distributed to public servants that involved in government procurement activities. The result revealed significant relationship between ethical values and occupational fraud while knowledge of fraud behaviour and abuse of power resulted insignificant relationship with occupational fraud in government procurement. This study has limitation subject to responses received from respondents, who may or might not be honestly expressing their opinion, as well as the fact that it is restricted to the questionnaire provided. It also focused solely on perception from public servant that involve in the government procurement. The finding of this study can be used to further stimulate the research of occupational fraud within public sector with the aim of promoting cooperation between public and private sector while improving the effectiveness of government services.