Journal of Islamic Accounting and Business Research

2010 - 2026

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

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2024, month July, vol 17

A tie strength framework for improving the poor asnaf students’ normative commitment and behaviour pp. 838-858

Aishah Binti Tamby Omar, Rasidah Arshad and Rosmah Mat Isa

Gold characteristics as safe haven and assets diversification for Sharia stocks in Indonesia pp. 925-940

Sylva Alif Rusmita, Dian Filianti, Ega Nuriayu Mayasani and Khairunnisa Abd Samad

2024, month June, vol 17

Determinants for the uptake of takaful insurance in Uganda: an exploratory mixed approach pp. 481-496

Gorden Wofuma, Rehema Namono, Williams Munobe and Emmanuel Isiagi

Cash waqf innovation in Islamic financial institutions and its governance issues, case studies: Indonesia, Malaysia, Türkiye pp. 819-837

Leny Nofianti, Murniati Mukhlisin and Andi Irfan

The return of the bazaar: an old metaphor for a new world pp. 941-956

Reed E. Nelson

The determinants of Takaful insurance financial stability: the moderating role of Shari’ah Supervisory Board pp. 977-998

Yosra Ridha BenSaid and Majdi Anwar Quttainah

Consumers’ perception of distribution channel for the Malaysian microtakaful scheme: an exploratory study pp. 1025-1050

Wahidah Shari, Asmadi Mohamed Naim, Mohamad Yazid Isa, Mohd Fikri Sofi, Nurul Aini Muhamed, Selamah Maamor and Shahrul Nizam Ahmad

2024, month May, vol 17

The impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks pp. 202-217

Mariem Ben Abdallah and Slah Bahloul

Organisational growth and decline in Indonesian Islamic banks pp. 362-391

Muhammad Bahrul Ilmi, Muslim Har Sani Mohamad and Ros Aniza Mohd. Shariff

Determinants of financial statement fraud: the perspective of pentagon fraud theory (evidence on Islamic banking companies in Indonesia) pp. 392-422

Sarwenda Biduri and Bambang Tjahjadi

An investigation of waqf-based Islamic micro financial institution models to identify the most effective model for Indonesia pp. 423-444

Ascarya Ascarya

Framework for Islamic social entrepreneurship pp. 445-474

Kausar Yasmeen

Resilience of ethical and nonethical stock during COVID-19 crisis: a case of Indonesia Stock Exchange pp. 535-556

Abdul Qoyum, Rizqi Umar AlHashfi, Mamduh Mahmadah Hanafi, Hassanudin Mohd Thas Thaker and Jaenal Effendi

Linking perceived supervisor listening with OCBIP in Islamic financial institution: multiple mediation approach pp. 673-693

Muhammad Zakiy and Khairiza Ramadhani

Islamic marketing of conventional banks: bridging managers’ and clients’ perceived gaps pp. 694-733

Mohammad Mominul Islam and Mostofa Mahmud Hasan

Three research method approaches: musharaka financing performance model in Indonesian Islamic banks pp. 734-751

Ahmad Roziq, Moch Shulthoni, Eza Gusti Anugerah, Ahmad Ahsin Kusuma Mawardi and Whedy Prasetyo

Analysis of Islamic finance, Islamic accounting and standards research pp. 752-768

Arzu Meriç and Halime Karaca

Investors’ demand in Initial Public Offering (IPO): Shariah compliance, corporate governance and macroeconomic factors pp. 769-794

Abdullah Al Masud and Burhan Uluyol

Examining a distinctive loan contract “Pagang Gadai” practiced in a Muslim society: an Islamic finance perspective pp. 795-818

Vima Tista Putriana

Unveiling interest rates and Islamic banking activity: empirical evidence from Saudi banks pp. 859-879

Mouldi Djelassi and Jamel Boukhatem

The effect of political connections on the relationship between managers’ personality traits and corporate social responsibility disclosure pp. 881-910

Mahdi Salehi and Nazanin Bashirimanesh

Tax compliance behaviour among Islamic educators in Malaysia pp. 911-924

Farah Nabihah Rahman, Salwa Hana Yussof and Khadijah Isa

Human capital and Islamic banking: a systematic literature review pp. 957-976

Muhammad Bilal Zafar and Ahmad Jafar

Impact of Sharia hospital service standards and religiosity commitment on patient satisfaction and loyalty: insights from certified Sharia hospital in Indonesia pp. 999-1024

Ngatindriatun Ngatindriatun, Muhammad Alfarizi and Tika Widiastuti

2024, month April, vol 17

Religiosity-based behavioral study, Islamic finance users’ approach and selection standard: empirical evidence from Pakistan pp. 145-161

Muhammad Nazir and Shahab E. Saqib

Tracing knowledge diffusion flows in Islamic finance research: a main path analysis pp. 241-273

Abderahman Rejeb, Karim Rejeb and Suhaiza Zailani

Efficiency, liquidity risk and asset quality: a comparative analysis of Islamic and conventional banks in Pakistan pp. 297-310

Raheel Safdar, Afira Fatima and Memoona Sajid

The role of Sharia governance in minimizing credit risk in Islamic banking: a systematic literature review pp. 311-327

Annisa Adha Minaryanti, Tettet Fitrijanti, Citra Sukmadilaga and Muhammad Iman Sastra Mihajat

The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator pp. 328-345

Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb

Indonesia Shariah Stock Index (ISSI) firms and environmental, social, and governance (ESG) disclosure in Indonesia pp. 346-361

Vidia Gati, Iman Harymawan and Mohammad Nasih

Calendar anomalies and asymmetric volatility of returns in the Indonesian stock market: conventional vs Islamic indices pp. 497-518

Faouzi Ghallabi, Khemaies Bougatef and Othman Mnari

Was the interest burden of the Ottoman public debt sustainable? A cliometric analysis pp. 519-534

M. Kabir Hassan, Hasan Kazak, Melike Buse Akcan and Hasan Azazi

External Shariah auditing in Islamic banks: what do internal auditors think? pp. 557-575

Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan and Sabarina Mohammed Shah

Bank ownership and credit risk: an empirical study of Indonesian Islamic local banks pp. 576-595

Heri Sudarsono, Mahfud Sholihin and Akhmad Akbar Susamto

The impact of waqf-based microfinance program on clients’ well-being during COVID-19 pandemic: empirical evidence from Indonesia pp. 596-617

Aimatul Yumna, Joan Marta and Ramel Yanuarta Re

Gold-based housing financing model: proposing an alternative housing financing model for Islamic bank pp. 618-630

Madha Adi Ivantri, Muhammad Hakim Azizi, Ana Toni Roby Candra Yudha and Yudi Saputra

An exploratory insight into religion based communication in Islamic financial institutions pp. 631-650

Hajira Liaqat, Ishfaq Ahmed and Sheikh Usman Yousaf

2024, month March, vol 17

Bank liquidity creation, loan concentration and liquidity risk: a comparative analysis of dual banking system pp. 179-201

Hassan Akram and Adnan Hushmat

Intellectual capital and financial performance: does board size and independent directors matter? An empirical enquiry pp. 274-296

Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad and Syed Emad Azhar Ali

2024, month February, vol 17

Macro level literature analysis of Islamic banking and finance in Covid-19 crisis pp. 1-25

Muhammad Wajid Raza

Waqif preference of waqf-based qardhul hassan financing in Malaysia using a maqāṣid approach pp. 26-58

Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh and Muhamad Abduh

Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing pp. 59-73

Amer Morshed

Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks pp. 74-102

Sabrine Cherni and Anis Ben Amar

Alternative model of Islamic deposit insurance for the Islamic banking system pp. 103-117

Burhanuddin Susamto and Akhmad Akbar Susamto

Responding to Islamic finance anomalies in Indonesia: Sharia financial literacy using virtual reality context pp. 118-144

Ratna Candra Sari, Mahfud Sholihin, Fitra Roman Cahaya, Nurhening Yuniarti, Sariyatul Ilyana and Erna Fitriana

Determinants of Islamic bank stability in Asia pp. 162-178

Muhammad Iqbal, Lukmanul Hakim and Muhammad Abdul Aziz

2024, month March, vol 16

A review on Gharar dimension in modern Islamic finance transactions pp. 976-989

Mohd Shahid Mohd Noh, Suffian Haqiem Nor Azelan and Muhammad Izzul Syahmi Zulkepli

Islamic, ethical and conventional mutual funds: a comparative study (1990–2022) pp. 1370-1393

Said Elfakhani

2024, month February, vol 16

Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah ? The proposition of a new evaluation model using analytic hierarchy process pp. 1440-1461

Rafikul Islam, Kazi Md. Tarique and Siti Salwani Razali

Expanding financial inclusion participation in Muslim-dominated communities through Islamic finance products (IFP) adoption pp. 1462-1486

Haruna Musa, Nor Hayati Binti Ahmad and Alias Mat Nor

Millennials’ acceptance towards Qard al-hasan: extending Islamic theory of consumer behaviour pp. 1487-1507

Imran Mehboob Shaikh, Hanudin Amin and Nurul Ashiqin

The potential of Islamic financing in making financial development more entrepreneurship friendly pp. 1508-1538

Hadia Sohail and Noman Arshed

2024, month January, vol 16

Board characteristics and takaful performance: the moderating role of ownership concentration pp. 1318-1345

Nourhen Sallemi and Ghazi Zouari

Intention to buy halal food through the ShopeeFood application on Generation Z Muslims pp. 1349-1369

Juliana Juliana, Annisa Sabilla Limayurid, Fitranty Adirestuty, Ahmad Ajib Ridlwan, Sylva Alif Rusmita and Shafinar Ismail

Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia pp. 1394-1425

Siti Nurhidayah Mohd Roslen, Mei-Shan Chua and Rafiatul Adlin Hj Mohd Ruslan

Fast, fresh, healthy and halal: a mobile food app recipe for Muslim millennial loyalty pp. 1426-1439

Dwi Suhartanto, David Dean, Hanudin Amin, Aceng Gima Sugiama and Fatya Alty Amalia

2024, month June, vol 15

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