International Journal of Law and Management: Volume 63 Issue 2

Hospitality workers’ reward and recognition

Hassan Younies, Tareq Na’el Al-Tawil

The purpose of this study is to investigate hotel workers’ preferences among the following pairs: intrinsic and extrinsic motivators and non-material and material factors.

State and self-regulation for better governance: an implication of collibration

Irfan Saleem, Eric Lamarque, Rashedul Hasan

The purpose of this study is to study the evolution of French corporate governance law in light of collibration approach and bring statistical evidence from French Companies…

Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies

Jamel Chouaibi, Abir Hichri

The purpose of this paper is to consist in examining the effect of the auditor’s behavioral and individual characteristics on the integrated reporting quality, in regard to a…

Legal risk management: Can the COVID-19 pandemic be included as a force majeure clause in a contract?

Ratna Januarita, Yeti Sumiyati

This study aims to investigate the legal consequences of the use of force majeure (FM) clause in a contract related to the prospect of business sustainability. In addition, this…

VAT on foreign digital services in Mauritius; a comparative study with South Africa

Ambareen Beebeejaun

Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to…

Board independence and firm performance: evidence from Kuwait

Mejbel Al-Saidi

This paper aims to reduce the knowledge gap by using a large sample and different regressions while controlling the endogeneity and causality issues.

Article 786 of the Jordanian civil code: a potential gold mine for employers and a potential minefield for contractors

Haitham A. Haloush, Ahmad Abed Alla Alhusban, Ali Abdel Mahdi Massadeh

This paper aims to highlight how the prevention principle may affect the rights and responsibilities of contractors under Jordanian law. In many instances, the application of…

Legal and Sharīʿah non-compliance risks in Nigerian Islamic finance industry: a review of the literature

Zakariya Mustapha, Sherin Binti Kunhibava, Aishath Muneeza

The purpose of this paper is to review the literature on Islamic finance vis-à-vis legal and Sharīʿah non-compliance risks in its transactions and judicial dispute resolution in…