E-commerce market of Pakistan is instable which causes low performance of e-logistic industry. Thus, logistic industry of Pakistan is lacking as compared to other developing countries such as China, India, and Malaysia. Low performance is majorly based on low staff service quality, inappropriate website design and goods traceability system. As remedies of these issues, the current study introduced firm’s IT capability and information communication technology (ICT). The primary objective of this study is to investigate the determinants of e-logistic firm’s performance in Pakistan. To achieve this objective, quantitative research approach along with cross-sectional research design was used. By using the survey method, 300 questionnaires were distributed among the managerial staff of e-logistic companies. Smart PLS 3 was used as a statistical tool. It is found that staff service quality, website design and e-traceability had significant and positive relationships with firm’s e-logistic performance. Moreover, firm’s IT capability as a moderator enhanced the positive effect of staff service quality, website design and e-traceability. Nevertheless, information communication technology (ICT) positively mediated the relationship between e-traceability and firm’s e-logistic performance. Hence, firm’s IT capability and information communication technology (ICT) are the key elements to decrease various issues of staff service quality, website design and e-traceability. The study is much significant for practitioners and e-logistic companies to enhance performance by focusing on firm’s IT capability and information communication technology (ICT).

The purpose of this study is to provide updated information and facts of the Malaysian audit market concentration and auditor workload. The global auditing services market is presently dominated by a group of four audit firms which known as Big 4; namely Deloitte, PriceWaterhouseCoopers, Ernst & Young and KPMG. The audit industry in Malaysia offers several exemptions, as observed that two of non-big 4 audit firms succeeded to make their place into the Malaysian top 4. The study examined the audit firms share based on the number of audits and included all Malaysian public listed companies from 2012 to 2016.The findings indicate that the Malaysian audit market falls into the category of loose oligopoly and dominated by 8 audit firms. It is noted that the market share of the Big 4 in Malaysia have been reduced over a five-year period 2012-2016, and these firms mainly focusing more on large or more established clients. The examination related to auditor workload suggests that there is a decreasing trend in the workload of individual audit partners; on average the Big 4 firms staffing ratio is lower as compared with non-big 4 which may indicate that Big 4 partners have less workload. The study is useful for policy makers and regulators to better analyze the audit market concentration and workload in Malaysia.