Journal of Islamic Accounting and Business Research

2010 - 2026

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

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2026, month November

Integrating the principle of hifdz al-bi’ah into Islamic philanthropy: opportunities and challenges of recycling-based fundraising in Indonesia pp. 1-32

Fahrurrozi Fahrurrozi, Zainal Abidin, Mohammad Hamim Sultoni and Khotibul Umam

Identifying contemporary challenges in the banking sector: a fuzzy Delphi study of Bank Melli Iran pp. 1-31

Amir Ramezani and Arash Arianpoor

Relevance of transparency to accessing Islamic financing: evidence from Islamic Development Bank member countries pp. 1-16

Musa Sennanda, Ahmed Mutunzi Kitunzi, Gerald Kasigwa, Ismail Kintu, Godfrey Akileng and Kasimu Sendawula

Mudharabah adoption as institutional risk governance: evidence from coastal livelihoods in Indonesia pp. 1-21

Darmawan Darmawan, Agus Faisal and Nadina Sri Halimah

Oil prices versus global Islamic indices: evidence from S&P sectoral stock indices pp. 1-24

Fadoua El Meslouhi, Hashim Bin Jusoh, Yassine Mouhssine, Abdelkader El Alaoui and Achraf Yahia

Optimization of human resource management strategy at government zakat institutions to improve the effectiveness of zakat collection in Indonesia pp. 1-24

Benny Nur Miftahul Ulum, Tika Widiastuti, Ari Prasetyo and Arva Athallah Susanto

2026, month October

Following the faith or the flock? Herding in high-GDP Muslim-majority economies pp. 1-28

Shubham Singhania, Rajesh Kumar Sinha and Santosh Kumar

Bridging faith and innovation: mediating effects of awareness and consumer innovativeness pp. 1-20

Muhammad Shah Nawaz, Mohd Sadad Mahmud, Muhammad Bilal Majid and Neelam Bano

Enhancing debt recovery process of Islamic banks using a Ju’alah -based decentralized model pp. 1-20

Ismail Mohamed and Aishath Muneeza

Mapping the architecture of innovation capacity in MENA: a systemic fuzzy DANP analysis of interdependent drivers and causal pathways pp. 1-32

Mouna Abdelhamid

Accountability and governance: a noble Qur’ânic perspective pp. 1-18

Shahriar Saadullah, AbdulQuddoos AbdulBasith and Zaki Abu Shawish

Employee performance in Islamic banking sector: a cross-country study of Islamic human capital and Islamic work ethic pp. 1-30

Muhammad Fajar Wahyudi Rahman, Tegar Yudha Pratama, Nur Syazwani Zulaikha Safwan and Mohamad Firdaus Ahmad

Uncovering the asymmetric impact of ESG on ASEAN stock markets pp. 1-22

Ngo Thai Hung and Nguyen Bang Phi

Investment as a mediating variable between macroeconomic indicators and the optimization of Islamic banking financing and funding pp. 1-55

Sofyan Halim and Muhammad Laras Widyanto

MSMEs financing and bank profitability: evidence from Saudi Arabia’s dual banking system pp. 1-21

Mohammed Mahmoud Mantai, Izlin Ismail and Obiyathulla Ismath Bacha

The relationship between Islamic components and auditors’ ethical values: the moderating role of auditors’ compassion pp. 1-25

Shadi Samadi Rezaei and Arash Arianpoor

Authenticity and trust in Islamic banking windows: a qualitative study of stakeholder perspectives in Pakistan pp. 1-34

Atia Alam and Maryam Malik

Audit jurisdictional claim in a sacred arena: a redefinition of Shariah audit pp. 1-23

Muntaka Alhaji Zakari, Noraini Mohd Ariffin and Salihin Abang

Halal-friendly tourism attributes and Muslim tourists’ memorable experiences: insights from non-OIC countries pp. 1-23

Ihtisham Ullah, Mamoona Hamid, Samer Yaghmour, Shahid Bashir and Kashif Hussain

Audit committee and board-level governance effects on cybersecurity disclosure: evidence from the Takaful insurance industry pp. 1-31

Wael Hemrit

Does ESG really create value? Evidence from profitability, dividend policy, and CSR in Islamic banking pp. 1-31

Al Amin, Bayu Arie Fianto, Rahmat Rahmat, Zuwardi Zuwardi and Julia Adelina

2026, month September

Islamic home financing at a crossroads: evaluating current models and proposing a shariah-compliant alternative pp. 1-27

Burhan Uluyol

Community green waqf: advancing Islamic social finance for renewable energy and agricultural transformation in Ghana pp. 1-27

Abdul-Jalil Ibrahim and Issah Mohammed

Accounting fraud as ethical failure: governance, culture and moral accountability in a Muslim-majority context pp. 1-30

Issam Benhayoun, Assia Mokhchani, Maryam Chibani and Ahmed El Oubani

Bridging the human capital gap: towards enhancing governance and accountability in the Malaysian Islamic consumer credit sector pp. 1-18

Ibtisam Ilyana Ilias, Salina Kassim and Syahirah Abdul Shukor

Exploring the impact of crowdfunding and digital payment tools on good governance in Islamic social finance: a case study of direct aid society in Kuwait pp. 1-31

Mysara Abdelwahab Mohamed Bioumy, Rusni Hassan, Meshari Rden Aldaihani and Ali Mahmoud

How tax-burden affects performance of mutual funds? Comparative analysis of conventional vs Shariah compliant mutual funds pp. 1-23

Muhammad Navid Iqbal, Falik Shear, Hajar Farnoudkia, Rimsha Shahid, Hesan Zahid and Muhammad Hashim

2026, month July

Resilience of Indonesian Islamic banks to economic risks and global uncertainties: new empirical evidence from global policy spillovers pp. 1-25

Sulaeman Sulaeman and Fitria Idham Chalid

Development and validation of conditional cash transfer instruments in zakat distribution: a Malaysian model pp. 1-22

Mohd Suffian Mohamed Esa, Hairunnizam Wahid and Salmy Edawati Yaacob

2026, month May

Prospects for Russian-Saudi cooperation in Islamic finance for sustainable development pp. 1-20

Marko D. Petrović, Veronika N. Kholina and Andrey Surkov

2025, month October, vol 17

Investigating the effect of Islamic spirituality on work engagement: the mediating role of mindfulness among honorary employees in a religious center pp. 3790-3810

Nargess Rahnama, Hossein Afkhami Rohani, Ghasem Eslami and Seyed Mohammad Mahdi Abedi

The impact of corporate reputation on credit rating quality in an Asian market: the moderating role of economic policy uncertainty pp. 4021-4039

Arash Arianpoor, Cumhur Sahin and Seyed Abbas Borhani

2025, month September, vol 17

The impact of digital audit on audit expectation gap pp. 3152-3175

Mojtaba Hamzeh, Fereydon Rahnamay Roodposhti, Bahman Bani Mahd and Mahdi Salehi

Exploring the impact of servant leadership on civil servants’ performance: the dual mediation effects of organizational climate and organizational citizenship behavior pp. 3811-3832

Hamdi Harmen, Zainal Putra, Hanudin Amin, Said Achmad Kabiru Rafiie, Muhammad Rahmat Hidayat and Rusdi Rusdi

Muslim Gen Z’s intention on Infaq and Sadaqah through online payment: an insight from Indonesia pp. 3909-3942

Dahlia Bonang, Irham Zaki and Ririn Tri Ratnasari

Investigating the role of education, technology and Islamic finance in addressing economic inequality pp. 3968-3993

Imron Mawardi and Mohammad Haidar Risyad

Takeaways from Islamic social finance and sustainable development goals discourse: review and bibliometric analysis on future directions for Zakat, Waqf and Islamic microfinance pp. 4055-4087

Yaxin Ma and Raditya Sukmana

Determinants of Takaful adoption by halal food and beverages industry: empirical evidence from Malaysia pp. 4242-4258

Imran Mehboob Shaikh, Kamaruzaman Noordin, Zalina Binti Zakaria, Mohd Rizal Muwazir and Nurul Izzati Binti Ahmad

The implementation of internal control in mosque institutions: a case study pp. 4324-4339

Wan Roshaini Wan Ali, Marziana Madah Marzuki, Siti Nor Adawiah Hussin, Azilawati Abdullah, Wan Noor Asmuni Wan Fauzi and Wan Zurina Nik Abdul Majid

Exploring asymmetric effects of uncertainties on the time-varying nexus of green sukuk, clean and dirty energy markets under various market conditions pp. 4340-4368

Nadia Belkhir, Mouna Boujelbène and Taicir Mezghani

2025, month August, vol 17

Geopolitical risk and Islamic stock market dynamics: evidence from Indonesia pp. 218-236

Bayu Arie Fianto, Ade Intan Ismi Nur Anisha, Hesti Eka Setianingsih and Rafiatul Adlin Hj Mohd Ruslan

Empowering asnaf entrepreneurs: a sustainable zakat framework through microcredit financing – qard hasan in Malaysia pp. 3869-3889

Fathullah Asni, Yusairi Yusli and Mohamad Ihsan Zulkifli

The effect of social and Islamic capital on audit expectation gap pp. 3943-3967

Forotan Rahimi, Mahdi Salehi and Mohammad Ali Bagherpour Velashani

Does gender influence zakat compliance among Indonesian Muslim entrepreneurs? A multi-group analysis pp. 3994-4020

Ahmad Ajib Ridlwan, Nurul Ilmi, Yan Putra Timur and J.S. Keshminder

Transforming Islamic social finance: determinants of blockchain technology adoption for zakat payment pp. 4088-4116

Kuni Afifah, Mohd Fauzi Abu-Hussin and Muhammad Bilal Zafar

Islamic and conventional banking business models coexistence pp. 4117-4144

Bilal Bourkha, Soumya Bouknana and Ikram Kandili

How ESG risk influences bank performance: insights from Islamic banking sector in Indonesia pp. 4145-4171

Rizky Yudaruddin, Norliza Che Yahya and Siti Norbaya Mohd Rashid

Capital structure and speed of adjustment of shariah-compliant firms: does the shariah screening criteria influence the results? pp. 4172-4192

Saeed Akbar, Shehzad Khan and Muhammad Yusuf Amin

Islamic principles for Jamaat collaboration and sustainable business: how organizational learning and financial capacity shape environmental outcomes pp. 4193-4221

Niyaz Panakaje, S.M. Riha Parvin, Bazigha U.M., Fathima Nashifa, Niha Sheikh, Shakira Irfana, Mohammad Nihal and Abdul Khadar Aneesh A

Islamic finance: catalyst or contributor to economic growth? A bibliometric analysis of Scopus-indexed articles pp. 4222-4241

Nasir Ali and Falik Shear

The role of female managers’ financial literacy on the relationship between fintech and corporate sustainability performance pp. 4259-4278

Shahram Atashi Asemanjerdi, Pablo de Frutos Madrazo, Mostafa Khosraviniya and Pedro Antonio Martín-Cervantes

Lending behavior and credit risk of Tanzanian banks and their influencing factors: impact of Islamic banking window pp. 4279-4295

Elizabeth Shabo Joseph and Evelyn Mweta Richard

Towards an interest-free zakat calculation model: integrating sharia principles in balance sheet and income statement pp. 4296-4323

Moustapha Abakar Moussa and Recep Yilmaz

2025, month July, vol 17

Does board gender diversity contributed by female directors improve profit loss sharing investment performance: evidence from GCC region pp. 3655-3677

Asma Hkimi and Mouna Baccouri

Professional skepticism in harmony: a holistic praxis of Javanese Muslim auditor pp. 3890-3908

Fidiana - Fidiana and Omar Mowafi

Political connected board of directors, sharia compliance and stock price synchronicity in Indonesia pp. 4040-4054

Calvin Fatawijaya, Joni Joni, Riki Martusa and Enny Prayogo

2025, month June, vol 17

Understanding resilience of Islamic banking amid COVID-19: a systematic literature review of banking, macroeconomic, and risk factors pp. 3318-3349

Nurul Huda Abdul Majid, Rosylin Mohd Yusof, Norazlina Abd. Wahab, Mohd Aamir Adeeb Abdul Rahim, Dimas Bagus Wiranatakusuma and Sisilia Marseila Tasman

Sustainability reporting and Sharia compliance in Islamic financial institutions: an empirical evaluation of emerging and developing countries pp. 3716-3744

Rumaisah Azizah Al Adawiyah, Fitranty Adirestuty, Syaiful Muhamad Irsyad, Indah Nur Chazanah, Yunita Sri Mulyani and Rachma Indrarini

Does economic freedom foster Islamic banks efficiency? pp. 3745-3766

Masrizal, Raditya Sukmana, M. Shabri Abd. Majid and Aam Slamet Rusydiana

Determinants of corporate customers’ preference toward Islamic banking in Turkey pp. 3767-3789

Tolga Ergün, M. Kabir Hassan and Hüseyin Dağlı

The impact of Takaful insurance on economic growth: empirical evidence for selected countries pp. 3833-3851

Mohamed Madi and Khoutem Ben Jedidia

How Shariah-compliant digital payments influence Muslim customer’s purchase decision for micro, small and medium enterprises (MSMEs) products through Sharia entrepreneurship principles pp. 3852-3868

Hendra Riofita

2025, month May, vol 17

Fraud risk management practice among listed companies in Malaysia: an Islamic perspective pp. 3205-3245

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Nur Kamaliah Azis, Romzie Rosman and Siti Dalina Tumiran

Factors influencing the Islamic Fintech acceptance: moderating role of Islamic financial literacy pp. 3418-3439

Mahmoud Ahmad Mahmoud, Muhammad M. Ma’aji, Mohammed Sani Abdullahi, Abubakar Balarabe Karaye and Abubakar Salisu Garba

Enterprise risk management, intellectual capital, and investment opportunity set on firm value through financial performance as an intervening variable pp. 3440-3462

Sigit Hermawan, Sarwenda Biduri, Eny Maryati, Muslichah Erma Widiana and Ardi Gunardi

Linking Islamic branding and marketing communication with Islamic financial inclusion: the mediating role of Islamic financial literacy pp. 3463-3485

Syarif As’ad, Imron Mawardi and Muslich Anshori

Maqasid Shariah disclosure: a case of a Malaysian Shariah-compliant company pp. 3486-3507

Muhammad Iqmal Hisham Kamaruddin, Nurazalia Zakaria, Mustafa Mohd Mohd Hanefah, Zurina Shafii and Supiah Salleh

Shari’ah governance and financial performance: a bibliometric analysis and research agenda pp. 3508-3530

Majdi Anwar Quttainah and Yosra Ridha BenSaid

The mediating role of production performance on the association of innovative performance with marketing performance in manufacturing companies pp. 3531-3549

Ahmad Saifalddin Abu-Alhaija and Hosni Shareif Hussein Shanak

From criticism to confirmation: a definitive examination of Running Musharakah model and its validity pp. 3550-3572

Tahir Shah

Empirical analysis of MSMEs tax non-compliance from Islamic outlook pp. 3573-3594

Lutfi Hassen Ali Al-Ttaffi, Saeed Awadh Bin-Nashwan, Mouad Sadallah, Hijattulah Abdul-Jabbar and Abderrahmane Benlahcene

Structuring e-wallet Shariah parameters: comparative insights based on Indonesian and Malaysian electronic-money rulings with a focus on the LinkAja Syariah e-wallet pp. 3595-3616

Rafisah Mat Radzi, Wan Nurliza W. Ramli, Lilik Rahmawati and Deasy Tantriana

Role of Islamic values and financial attitudes on setting financial goals: an exploratory study of Bruneian Muslims pp. 3617-3632

Hasnol Salleh, Nazlida Muhammad, Lutfi Abdul Razak, M. Hairul Azrin Hj Besar and Dk Noor Hasharina Pg Hj Hassan

Testing Bowman’s paradox in the Indonesian stock market: does Islamic labelling matter? pp. 3633-3654

Sunaryati Sunaryati, Mamduh M. Hanafi, Rizqi Umar Al Hashfi and Syafiq M. Hanafi

Can sustainable investing beat the market? Evidence from Islamic countries pp. 3678-3695

Yuwen Dai

Integration of Maqasid Sharia in human resource development practices: a case study in waqf -based organization pp. 3696-3715

Yayan Firmansah, Ahmad Muqorobin and Galang Pramadhan

2025, month April, vol 17

The effect of adopting Sustainable Development Goals on the financial performance of Islamic and conventional banks pp. 651-670

Saba Iqbal

Safeguarding the value of human life from Maqasid al-Shariah and fraudulent financial reporting: evidence from Malaysia’s Shariah-compliant companies pp. 3176-3204

Nur Kamaliah Azis, Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid and Romzie Rosman

Innovation for prosperity: analyzing the interplay of Islamic finance and human capital on economic development pp. 3273-3293

Mohammad Haidar Risyad, Imron Mawardi and Muhammad Ubaidillah Al Mustofa

Nurturing Islamic accountants: bridging the gap between practitioners’ expectations and students’ perspectives on Islamic accountant qualifications pp. 3294-3317

Deti Kutsiya Dewi and Miranti Kartika Dewi

The principle of maalat in dealing with the issue of tawarruq overuse in Islamic banking in Malaysia pp. 3350-3370

Muhammad Shahrul Ifwat Ishak, Ahmad Akram Mahmad Robbi, Fathullah Asni and Mohd Hafiz Mohd Dasar

Unethical practices in Takāful contract: an analysis of misrepresentations of Malaysian industries pp. 3371-3388

Muhammad Asad Latif

Boosting innovation, the role of access to finance for SMEs in Afghanistan pp. 3389-3402

Noor Ahmad and Parneet Kaur

Ukhuwah and succession questions of an Indonesian Muslim’s family business pp. 3403-3417

Andi Sri Wahyuni, Fahmi Ali Hudaefi, Asrini Ali Saeni and Abdul Hamid Habbe

2025, month March, vol 17

Testing market efficiency and Shariah stock returns under uncertainty: evidence from Asia Pacific Economic Cooperation economies pp. 2840-2860

Pidi Apriyadi

Impact of corporate culture and stakeholder type on corporate social responsibility disclosure (CSRD): a Kuwaiti study pp. 2906-2920

Mohammad Al Faraj

Audit committee attributes and real earnings management of Islamic banks pp. 2921-2943

Sulaiman Musa, Masairol Masri and Mahani Hamdan

Borrowers’ intention to participate in Islamic small entrepreneurship pp. 3059-3080

Mohammad Ali Ashraf, Mohd. Hasanur Raihan Joarder and Tanzila Amir

Impact of the organizational dimension of workplace friendship on knowledge management processes: an Islamic higher education perspective pp. 3081-3109

Amir A. Abdulmuhsin, Amenah Ayad Ahmed AL-Taie, Abdulkareem H. Dbesan, Abeer F. Alkhwaldi and Husni Samara

Integrated reporting quality, cost of debt and market value in Islamic banks pp. 3110-3125

Houda Ben Said

Assessing the impact of economic uncertainty on Indonesia’s rural bank stability pp. 3126-3151

Imron Mawardi, Mohammad Haidar Risyad and Muhammad Ubaidillah Al Mustofa

Institutional ownership and commonality in liquidity: the case of Amman Stock Exchange, Jordan pp. 3246-3272

Mahmood Alsaad, Ibrahim N. Khatatbeh and Abdulazeez Y.H. Saif-Alyousfi

2025, month February, vol 17

Can sustainable activities improve current and future financial performance: an empirical study of Islamic banks in Asia pp. 2705-2724

Angga Septian Prayoga and Dodik Siswantoro

Trust as the engine of change: a conceptual model for trust building in zakat institutions pp. 2725-2748

Husna Jamaludin, Hengchao Zhang, Sharifah Nabilah Syed Salleh and Zakaria Lacheheb

Non-restrictive investments under Islamic bank governance: a comparative study of Gulf Cooperative Council and Southeast Asian banks pp. 2749-2773

Samira Haddou and Sawssen Mkhinini

Gender impact on business growth in Europe and the Middle East and North Africa pp. 2774-2798

Sayed Abdul Majid Gilani, Mohamed Ashmel Mohamed Hashim, Issam Tlemsani, Ansarullah Tantry and James Whitehead

What could determine zakat collection: bibliometric analysis on Scopus and Web of Science database pp. 2799-2823

Mohammad Bintang Pamuncak, Hairunnizam Wahid, Abdul Ghafar Ismail and Tamat Sarmidi

The accountant as a “business partner”: Maqasid Al-Shariah perspective pp. 2824-2839

Zamzulaila Zakaria, Zarina Zakaria and Intan Suryani Abu Bakar

A critical study of tabarrù (donation)-based takaful models: determining tàawun (mutual assistance) as the underlying notion of takaful pp. 2861-2876

Md. Habibur Rahman and Nur Suhailah Zakiyyah Binti Aziz

Mapping global trends and future opportunities in Islamic banking windows: a 15-year bibliometric perspective (2008–2023) pp. 2877-2905

Dedy Mainata, Mamduh M.M. Hanafi and Bowo Setiyono

Managing patronization portfolio for liquidity risk management in Islamic banks pp. 2944-2968

Shakeel Riaz, Talat Hussain and Noman Arshed

Rapid developments in the emerging hybrid sukuk market: a case of Ijara-Murabaha sukuk, perceived promising reforms in oil sectors of Pakistan pp. 2969-2989

Uzma Kashif, Unbreen Arif, Hafiz Muhammad Saad and Ahmed Ali Siddiqui

Consumer satisfaction in branchless Islamic banking and financial inclusion: case for Islami Bank Bangladesh Limited (IBBL) pp. 2990-3013

Mohammad Ali Ashraf, Tanzila Amir and Abu Zafar Md. Rashed Osman

Relationship between free cash flow and corporate financial distress: evidence from listed halal food and beverage companies in Malaysia pp. 3014-3034

Umar Habibu Umar, Mamdouh Abdulaziz Saleh Al-Faryan and Ahmed Zakaria Zaki Osemy

Theory of Islamic reaction action: a new approach to use the Islamic service of BPJS Ketenagakerjaan in Indonesia pp. 3035-3058

Novi Puspitasari, Sutan Emir Hidayat, Norazlin Ab Aziz, Abdul Muhsyi and Dewi Prihatini

2025, month January, vol 17

The impact of COVID-19 on foreign direct investment in Arab economies pp. 2649-2675

Abdulazeez Y.H. Saif-Alyousfi

Accessibility and perceived effect of Sadaqah on student situational poverty during Covid-19 pandemic pp. 2676-2704

Saheed Abdullahi Busari, Jelili Adegboyega Adebiyi and Miszairi Sitiris