Journal of Islamic Accounting and Business Research

2010 - 2023

Current editor(s): Dr Mohammad Hudaib and Prof Roszaini Haniffa

From Emerald Group Publishing Limited
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Volume 15, issue 8, 2023

Does employee relations climate mediate the effect of Islamic work ethics on organizational performance? Evidence from Qatar pp. 1205-1221

Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez and Caterina Farao

Risk management efficiency of Takaful and conventional insurance sectors in UAE and KSA pp. 1222-1244

Elias Abu Al-Haija and Asma Houcine

Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions pp. 1245-1265

Muhammad Ayub, M. Kabir Hassan and Irum Saba

Purchase intention behavior of halal cosmetics. Comparing study between Indonesia and Malaysia millennial generation pp. 1266-1292

Nuryakin, Mohd Shamsuri Md Saad and Maghfira Rizky Maulani

Exploring accountability: memory, object, metaphor and common sense pp. 1293-1314

Hasri Mustafa

Critical perspective on public deficits: contrasting conventional and Islamic views pp. 1315-1337

Ihda Arifin Faiz

Factors influencing intention to invest in Shariah-compliant social impact bonds in Malaysia pp. 1338-1358

Syed Marwan, Suhaiza Ismail, Engku Rabiah Adawiah Engku Ali and Mohamed Aslam Mohamed Haneef

Navigating uncertainty: a study of the S&P GCC composite index’s connectedness during times of crises pp. 1359-1383

Muneer Alshater, Rim El Khoury and Bashar Almansour

Volume 15, issue 7, 2023

Determinants of customer perception on the adoption of takaful in Somalia pp. 1053-1071

Yonis Ali Mukhtar and Galad Mohamed Barre

Business entrepreneurs’ intention towards takaful participation to mitigate risk: a study in Sri Lanka based on the theory of planned behaviour pp. 1072-1092

Abi Huraira Rifas, Asmak Ab Rahman, Ahmad Hidayat Buang and Muzalwana Abdul Talib

Islamic rationality of Muslim consumers: new insight from text analytics and Al-Ghazali’s thought pp. 1093-1117

Muhammad Sholihin

A structured literature review on green sukuk (Islamic bonds): implications for government policy and future studies pp. 1118-1133

Indar Fauziah Ulfah, Raditya Sukmana, Nisful Laila and Sulaeman Sulaeman

On improving the adoption ofBai’ Salamby Islamic banks of Pakistan: an interpretive phenomenological analysis pp. 1134-1155

Tahir Mahmood and Noman Arshed

Is Islamic financial management getting enough attention? A bibliometric analysis pp. 1156-1177

Hasan Kazak

The case study of the sharia insurance industry: how far is the spin-off policy being effectively implemented in Indonesia? pp. 1178-1204

Erny Arianty, Tuti S.B. Utami, Syanni Yustiani and Rizqi Haniyah

Volume 15, issue 6, 2023

Bank employees’ perception of Islamic finance in a non-Islamic developing country: the case of Cameroon pp. 897-910

Roméo Parfait Ngaha and Sabine Patricia Moungou Mbenda

The influence of national and individual Islamic governance on Islamic banks’ social performance pp. 911-941

Admir Meskovic, Emira Kozarevic and Alija Avdukic

Interest rates and Islamic commercial property financing: can there be a possible solution? pp. 942-958

Siti Latipah Harun, Rosylin Mohd Yusof, Norazlina Abd. Wahab and Sirajo Aliyu

Financial development and economic diversification in Qatar: does Islamic finance matters pp. 959-987

Fekri Ali Shawtari, Bilal Ahmad Elsalem, Milad Abdelnabi Salem and Mohamed Shah

The role of zakat distribution on the sustainability ofgharimin(genuine debtors) in Islamic financial institutions in Malaysia pp. 988-1008

Siti Mazlita Yamaludin, Sharifah Faigah Syed Alwi, Romzie Rosman and Mohd Rahim Khamis

Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence pp. 1009-1027

Syaima Binti Adznan, Zulkarnain Bin Muhamad Sori and Shamsher Mohamad

Islamic governance and leverage: the interacting role of corporate social responsibility disclosure pp. 1028-1049

Novi Puspitasari, Iman Harymawan and Norazlin Ab Aziz

Volume 15, issue 5, 2023

Volatility spillovers among Islamic countries and geopolitical risk pp. 729-745

Suresh Kumar Oad Rajput, Amjad Ali Memon, Tariq Aziz Siyal and Namarta Kumari Bajaj

Selected issues in the use of RegTech in the Islamic and conventional financial markets pp. 746-761

Sherin Kunhibava, Aishath Muneeza, Zakariya Mustapha, Mohammad Ershadul Karim and Auwal Adam Sa’ad

Internal auditors’ independence under workplace bullying stress: an investigative study pp. 762-783

Alaa A.D. Taha

Analyzing the linkage between Islamic financial literacy and Islamic banking services adoption: evidence from Turkey pp. 784-817

Fahrettin Pala, Aylin Erdoğdu, Muhammad Ali, Faisal Alnori and Abdulkadir Barut

Policy approach adopted for issuance of Green Sukuk: is priority given to priority needed areas? pp. 818-837

Abdur Rahman, Abu Umar Faruq Ahmad, Saeed Awadh Bin-Nashwan, Aishath Muneeza, Asma Hakimah Abdul Halim and Ruzian Markom

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment pp. 838-875

Mahdi Salehi, Raha Rajaeei, Ehsan Khansalar and Samane Edalati Shakib

Do actively managed equity funds add value in developing economies? – The case of ‘inverse Gruber puzzle’ in Pakistan pp. 876-893

Muhammad Arsalan Aqeeq and Sumaira Chamadia

Volume 15, issue 4, 2023

A systematic literature review on the role of sharia governance in improving financial performance in sharia banking pp. 553-568

Annisa Adha Minaryanti and Muhammad Iman Sastra Mihajat

Financial stability nexus of Islamic banks: an influential and intellectual science mapping structure pp. 569-589

Rabia Asif and Adeel Nasir

Intergenerational analysis of cash waqf behavior: lessons learned from Indonesia pp. 590-618

Wahyu Jatmiko, Banu Muhammad Haidlir, A. Azizon, Bambang Shergi Laksmono and Rahmatina Kasri

Shariah governance disclosure and its effect on Islamic banks' financial performance: evidence from Malaysia and GCC countries pp. 619-642

Memiyanty Abdul Rahim, Nur ’Ain Syahirah Shaharuddin and Norazah Mohd Suki

Zakat as an instrument of poverty reduction in Indonesia pp. 643-660

Sri Herianingrum, Indri Supriani, Raditya Sukmana, Effendie Effendie, Tika Widiastuti, Qudsi Fauzi and Atina Shofawati

The motivating factors for switching intention to use halal cosmetics in Indonesia pp. 661-683

Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa

Finance – growth nexus: evidence from systemically important Islamic finance countries pp. 684-700

Edib Smolo and Ruslan Nagayev

Religiosity and entrepreneurial motivation roles in the goal-specific relation: a case of Muslim students in Indonesia pp. 701-725

Siswanto

Volume 15, issue 3, 2023

Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors pp. 385-401

Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman and Roebiandini Soemantri

Exploring Shariah audit practices in zakat and waqf institutions in Malaysia pp. 402-421

Muhammad Iqmal Hisha Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh and Nurazalia Zakaria

Does PLS in Islamic banking limit excessive money creation? pp. 422-442

Khoutem Ben Jedidia and Hichem Hamza

The extent of mandatory and voluntary Shariah compliance disclosure: evidence from Malaysian Islamic financial institutions pp. 443-465

Nur Laili Ab Ghani, Noraini Mohd Ariffin and Abdul Rahim Abdul Rahman

Corporate governance and risk management in Islamic and convectional financial institutions: explaining the role of institutional quality pp. 466-498

Abdul Rashid, Muhammad Akmal and Syed Muhammad Abdul Rehman Shah

Entrepreneurial Muslim leadership in Islamic cooperative business unit pp. 499-518

Adrian Ariatin, Wawan Dhewanto and Oktofa Yudha

The impact of IFRS adoption on Saudi Arabia pp. 519-533

Issam Tlemsani, Mohamed Ashmel Mohamed Hashim and Robin Matthews

Corporate ESG performance, Shariah-compliant status and cash holdings pp. 534-552

Akmalia Mohamad Ariff, Norakma Abd Majid, Khairul Anuar Kamarudin, Ahmad Firdhauz Zainul Abidin and Siti Nurain Muhmad

Volume 15, issue 2, 2022

A proposition to implement inclusive Islamic financial planning in Indonesia through bibliometric analysis pp. 225-243

Lufthia Sevriana, Erie Febrian, Mokhamad Anwar and Yudi Ahmad Faisal

Critical review of the role of accounting in the decision-making process pp. 244-264

Allah Karam Salehi

Mapping the evolution of ZAKAH theme publications years 1964-2021: a bibliometric analysis pp. 265-290

Mohamad Khalifah, Rahmatina Awaliyah Kasri and Hakan Aslan

Exploring the hot spots and global trends in Takaful research through bibliometric analysis based on Scopus database (2001-2022) pp. 291-305

Hussain Mohi-Ud-Din Qadri, Hassnian Ali, Ahmad Jafar, Atta Ul Mustafa Tahir and Muhammad Azhar Abbasi

Contribution of Islamic banks and macroeconomic variables to economic growth in developing countries: vector error correction model approach (VECM) pp. 306-326

Early Ridho Kismawadi

Islamicity indices: an extensive systematic literature review pp. 327-341

Bashayer Merdef AlQashouti and Nasim Shirazi

Financing innovation for sustainable supply chain management in social business: a case of Qurban rituals in Indonesia pp. 342-366

Zainal Abidin, Wiwiek Rabiatul Adawiyah, Intan Shaferi and Akhmad Sodiq

Governance and the double-bottom-line performance of microfinance institutions: evidence from Bangladesh pp. 367-383

Mohammad Delwar Hussain and Iftekhar Ahmed

Volume 15, issue 1, 2023

Diversity of Shari’ah supervisory board and the performance of Islamic banks: evidence from an emerging economy of Pakistan pp. 1-31

Ismail Khan, Ikram Ullah Khan, Mohammad Jasim Uddin, Safeer Ullah Khan and Jahanzeb Marwat

Corruption disclosure practices of Islamic and conventional financial firms in Bangladesh: the moderating role of Big4 pp. 32-55

Md. Abdul Kaium Masud, Mohammad Sharif Hossain, Mahfuzur Rahman, Mohammad Ashraful Chowdhury and Mohammed Mizanur Rahman

Proposed temporary waqf model for family waqf implementation in Malaysia pp. 56-78

Muhamad Firdaus Ab Rahman, Hussein ‘Azeemi Abdullah Thaidi, Farhana Mohamad Suhaimi and Siti Farahiyah Ab Rahim

Intentions and donations: monetary charity in Kuwait during the COVID-19 pandemic pp. 79-99

Sarah Al-Shamali and Muhammad Kashif

Customers’ willingness to choose family takaful: extending the theory of interpersonal behaviour pp. 100-118

Imran Mehboob Shaikh and Hanudin Amin

How doesSalamfinancing affect farmers’ income? A system dynamics approach pp. 119-135

Eka Nurhalimatus Sifa and Sudarso Kaderi Wiryono

Efficiency and price clustering in Islamic stocks: evidence from three Asian countries pp. 136-152

Júlio Lobão

Corporate profitability and effective tax rate: the moderating role of board gender diversity pp. 153-171

Amneh Alkurdi, Taha Almarayeh, Hanady Bataineh, Hamzeh Al Amosh and Saleh F.A. Khatib

Relationship between FinTech index and bank’s performance: a comparative study between Islamic and conventional banks in the MENA region pp. 172-195

Hana Kharrat, Yousra Trichilli and Boujelbène Abbes

Effect of Shariah compliance on financing decisions: empirical evidence from GCC pp. 196-223

Omar Ikbal Tawfik and Hamada Elsaid Elmaasrawy