Journal of Islamic Accounting and Business Research

2010 - 2024

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

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Volume 14, issue 8, 2023

Alms tax (ZAKAT) compliance intention among entrepreneurs from a social cognitive perspective: the moderating role of knowledge pp. 1133-1151

Mouad Sadallah, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan and Saliza Abdul Abdul Aziz

Assessment of the Sharīʿah requirements in the Malaysian Islamic Financial Services Act 2013 from the managerialism and Maqāṣid al-Sharīʿah perspectives pp. 1152-1166

Md. Mahmudul Alam, Muhammad Nazmul Hoque and Ruhaini Muda

Re-evaluating the hedge and safe-haven properties of Islamic indexes, gold and Bitcoin: evidence from DCC–GARCH and quantile models pp. 1167-1181

Slah Bahloul, Mourad Mroua and Nader Naifar

Shariah review of Brownian motion of Islamic stock market elements: establishing the benchmarks of Islamic econophysics pp. 1182-1194

Syed Alamdar Ali Shah, Bayu Arie Fianto, Batool Imtiaz, Raditya Sukmana and Rafiatul Adlin Hj Mohd Ruslan

Islamic finance in Kazakhstan: the view of experts pp. 1195-1215

Almira Z. Nagimova

Fiscal policy and sukuk market development in OIC countries pp. 1216-1231

Abubakar Jamilu Baita, Hussaini Usman Malami and Mamdouh Abdulaziz Sa Al-Faryan

Zakat administration reformation towards an effective and efficient zakat revenue generation pp. 1232-1260

Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi and Norazita Marina Abdul Aziz

Zakat institutions’ adoption of social media pp. 1261-1280

Zaimah Abdullah, Mohd Hisham Mohd Sharif, Ram Al Jaffri Saad, Arifatul Husna Mohd Ariff, Md Hairi Md Hussain and Mohd Herry Mohd Nasir

Islamic work ethic in behavioral accounting pp. 1281-1299

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari

Markowitz-based Shariah compliant portfolio model with stochastic purification and probabilistic compliance screening constraints pp. 1300-1323

Dila Puspita, Adam Kolkiewicz and Ken Seng Tan

Determinants of Sukuk credit rating: evidence from issuing firms in Malaysia pp. 1324-1343

Mahmoud Al Homsi, Zulkarnain Muhamad Sori and Shamsher Mohamad

Factors influencing the behavioural intention to accept benefidonor concept among stakeholders of Waqf pp. 1344-1360

Hasnah Haron, Fauzias Mat Nor, Fuadah Johari, Hanim Misbah and Zurina Shafii

Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA pp. 1344-1363

Muhamad Nafik Hadi Ryandono, Tika Widiastuti, Eko Fajar Cahyono, Dian Filianti, A. Syifaul Qulub and Muhammad Ubaidillah Al Mustofa

Revisiting the concept of Islamic financial literacy in a boundaryless context: cross-country comparison of Islamic financial literacy pp. 1364-1382

Yusuf Dinc, Mehmet Çetin and Rashed Jahangir

Social-related factors in integrated UTAUT model for ZakaTech acceptance during the COVID-19 crisis pp. 1383-1403

Saeed Awadh Bin-Nashwan, Mahmood Hussain Shah, Hijattulah Abdul-Jabbar and Lutfi Hassen Ali Al-Ttaffi

Analysis of trust instrument in Islamic estate planning: a study case at Amanah Raya Berhad, Malaysia pp. 1404-1425

Muhamad Mu'izz Abdullah, Abdul Bari Awang and Mohamad Sabri Zakaria

Determinants and consequences of maqashid sharia performance: evidence from Islamic banks in Indonesia and Malaysia pp. 1426-1450

Muhammad Taufik, Rifqi Muhammad and Peni Nugraheni

The impact of chief executive officers’ religiosity on banks’ financial performance in Indonesia pp. 1451-1466

Juanda Surya and Dian Rahajeng

Firm’s readiness for halal food standard adoption: assessing the importance of traceability system pp. 1451-1473

Arsalan Najmi, Waqar Ahmed and Samia Jahangir

Evolution in Islamic capital market: a bibliometric analysis pp. 1474-1495

Roslina Mohamad Shafi and Yan-Ling Tan

Volume 14, issue 7, 2022

Role of Islamic work ethics in shaping employees’ behaviour: evidence from the banking sector in Azad Jammu and Kashmir pp. 1033-1047

Attia Aman-Ullah and Waqas Mehmood

Understanding Islamic accounting: a Quranic approach pp. 1048-1064

Achmad Zaky and Sony Warsono

Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry pp. 1065-1087

Mariem Mejri, Hakim Ben Othman, Hussein A. Abdou and Khaled Hussainey

Earnings growth, marketability and the role of Islamic financial literacy and inclusion in Indonesia pp. 1088-1105

Ahmad Abbas, Neks Triani, Wa Ode Rayyani and Muchriana Muchran

Awareness and knowledge of Islamic accounting system among accounting students in the Nigerian universities pp. 1106-1120

Isah Umar Kibiya, Mustapha Usman, Shafi'u Abubakar Kurfi and Kabir Tahir Hamid

Revisiting the question of liquidity: are sukuk less liquid than conventional bonds? pp. 1121-1132

Nawaf Almaskati

Volume 14, issue 6, 2023

Islamic labelling and corporate governance: a perspective of Shariah compliance firms pp. 849-867

Sabeeh Ullah, Muhammad Haroon, Shahzad Hussain and Ajid Ur Rehman

Audit committee attributes and Islamic bank risk-taking behavior pp. 868-886

Umar Habibu Umar, Muhamad Abduh and Mohd Hairul Azrin Besar

Does religion impact corporate innovation in developing countries? pp. 887-910

Muhammad Usman, Chuntao Li, Naukhaiz Chaudhry and Waheed Akhter

Financial innovation in Islamic banks: evidence on the interaction between Shariah board and FinTech pp. 911-930

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

Intention to adopt Islamic finance through the mediation of attitudes towards Islamic finance pp. 931-951

Naimatullah Shah, Mitho Khan Bhatti, Sadia Anwar and Bahadur Ali Soomro

Government policy response to COVID-19 and bank performance: a comparison between Islamic and conventional banks pp. 952-972

Rizky Yudaruddin

Using the Tobin Q model to evaluate the impact of credit risks on the bank’s market value during the corona pandemic pp. 973-988

Khelood A. Mkalaf and Sanaa Hasan Hilo

Islamic financial development & economic growth: the emergence of Islamic financial market in Pakistan pp. 989-1012

Syeda Arooj Naz and Saqib Gulzar

Does Islamic financial development foster economic growth? International evidence pp. 1013-1029

Hilal Anwar Butt, Mohsin Sadaqat and Falik Shear

Volume 14, issue 5, 2022

Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda pp. 677-698

M. Kabir Hassan and Mustafa Raza Rabbani

Developing cash waqf models for Baitul Maal wat Tamwil as integrated Islamic social and commercial microfinance pp. 699-717

Ascarya Ascarya, Raditya Sukmana, Siti Rahmawati and Atika Rukminastiti Masrifah

Does trade credit spur performance of the firm: a case study of non-financial firms in Pakistan pp. 718-739

Rabia Asif and Sabahat Nisar

Islamic bank customer satisfaction, trust, loyalty and word of mouth: the CREATOR model pp. 740-766

Sadia Mehfooz Khan, Muhammad Ali, Chin-Hong Puah, Hanudin Amin and Muhammad Shujaat Mubarak

Halal trust during the COVID-19 outbreak: the role of quality, perceived benefit and health risk evidence from mobile food purchasing pp. 767-781

Dwi Suhartanto, Tjetjep Djatnika, Tintin Suhaeni and Lina Setiawati

Corporate sustainability commitment and cash holding: evidence from Islamic banks in Malaysia pp. 782-811

Siti Nurain Muhmad, Akmalia Mohamad Ariff, Norakma Abd Majid and Rusnah Muhamad

Charting future growth for Islamic finance talents in Malaysia: a bibliometric analysis on the Islamic finance domains and future research gaps pp. 812-837

Norazlina Abd. Wahab, Rosylin Mohd Yusof, Zaemah Zainuddin, Jamaltul Nizam Shamsuddin and Siti Farah Norbaini Mohamad

Volume 14, issue 4, 2022

The impact of COVID-19 pandemic on the volatility of conventional and Islamic stock indexes: a comparative study on ASEAN and GCC countries pp. 519-537

Sheela Sundarasen, Kamilah Kamaludin and Izani Ibrahim

Mapping of Islamic corporate governance research: a bibliometric analysis pp. 538-553

Reza Widhar Pahlevi

Theory of Islamic planned behavior: applying to investors’ Sukuk purchase intention pp. 554-573

Mohammad Ali Ashraf

Examining Islamic capital market adoption from a socio-psychological perspective and Islamic financial literacy pp. 574-594

Rizaldi Yusfiarto, Septy Setia Nugraha, Lu’liyatul Mutmainah, Izra Berakon, Sunarsih Sunarsih and Achmad Nurdany

Relative financial deprivation, financial anxiety and financial satisfaction: the role of access to Islamic financing among MSME owners amidst COVID-19 pp. 595-609

Mahmoud Ahmad Mahmoud, Umar Habibu Umar, Abubakar Jamilu Baita and Muhammad Bilyaminu Ado

The impact of managerial attributes on cash holding and investment efficiency and the mediator role of cash holding pp. 610-628

Arash Arianpoor and Niloufar Mehrfard

Weak EMH and Canadian stock markets: evidence from linear and nonlinear unit root tests pp. 629-651

Malika Neifar and Leila Gharbi

Investigating the linkage between Shariah board size, liquidity risk and bank stability through an asymmetric lens pp. 652-674

Samira Haddou and Sawssen Mkhinini

Volume 14, issue 3, 2022

Perceptions about the common malpractice of Zakat paying in Bangladesh during Covid-19 pandemic: evidence from the supply side pp. 361-378

Md. Karimul Islam, Shayyada Tunnesha Mitu, Riaz Munshi and Rabeya Khanam

Framework of affordable cooperative housing through an innovative waqf-based source of finance in Karachi pp. 379-397

Muhammad Kashif Khan, Siti Zaleha Abdul Rasid, Barjoyai Bardai and Sarah Athirah Saruchi

Attitudes toward the design of Islamic mobile shopping apps in Turkey: the case of hijab clothing mobile apps from the perspective of conservative consumers pp. 398-415

Tamer Baran and Süleyman Barutçu

Determinants of Islamic social reporting disclosure and its effect on firm’s value pp. 416-435

Arik Susbiyani, Moh Halim and Animah Animah

Corporate governance and financing risk in Islamic banks in Indonesia pp. 436-450

Mutamimah Mutamimah and Pungky Lela Saputri

Does social and governmental responsibility matter for financial stability and bank profitability? Evidence from commercial and Islamic banks pp. 451-472

Kamshat Kanapiyanova, Alimshan Faizulayev, Rashid Ruzanov, Joanna Ejdys, Dina Kulumbetova and Marei Elbadri

The determinants of Muslim millennials’ visiting intention towards halal tourist attraction pp. 473-488

Juliana Juliana, A. Jajang W. Mahri, Azkiya Rahmah Salsabilla, Mumuh Muhammad and Iman Sidik Nusannas

An Islamic co-operative housing solution for China’s housing affordability issues pp. 489-513

Yaxin Ma and Fauziah Md Taib

Volume 14, issue 2, 2022

A tribute to the journal of Islamic accounting and business research: (more than) a decade of serving the Ummah pp. 209-229

Hairul Suhaimi Nahar and Hisham Yaacob

Drivers of behavioral intention among non-Muslims toward halal cosmetics: evidence from Indonesia, Malaysia, and Singapore pp. 230-248

Dina Fitrisia Septiarini, Ririn Tri Ratnasari, Marhanum Che Mohd Salleh, Sri Herianingrum and Sedianingsih

Donors’ attitude towards fundraising efforts in UAE during COVID-19 pandemic: the moderating role of ethics pp. 249-266

Adel Sarea, Mustafa Raza Rabbani, Habeeb Ur Rahiman and Abdelghani Echchabi

Banking system and economic growth linkages in MENA region: complementarity and substitutability between Islamic and conventional banking pp. 267-288

Samir Belkhaoui

The legality of cryptocurrency from an Islamic perspective: a research note pp. 289-294

Saleh Nawaz Khan

Environmental, social and governance (ESG) practices and financial performance ofShariah-compliant companies in Malaysia pp. 295-314

Siew-Peng Lee and Mansor Isa

Evaluation of Sovereign Sukuk as a government financing instrument with stakeholder theory: a moving forward policy from Indonesia’s experience pp. 315-338

Eko Nur Surachman, Ricky Pramoedya Hermawan, Dian Handayani and Erin Astuti

Stability and insolvency sensitivity to Tunisian bank specific and macroeconomic effects pp. 339-359

Malika Neifar and Leila Gharbi

Volume 14, issue 1, 2022

Portfolio replication: Islamic vs conventional pp. 1-20

Issam Tlemsani, Mohamed Ashmel Mohamed Hashim and Robin Matthews

Muzakki’s adoption of mobile service: integrating the roles of technology acceptance model (TAM), perceived trust and religiosity pp. 21-33

Muhammad Muflih

Portfolio optimisation of Shariah-compliant samples in the USA pp. 34-57

Mohd Edil Abd Sukor and Asyraf Abdul Halim

A systematic review on halal cosmetic consumption: application of theory method context – attributes decision outcome framework pp. 58-79

Halimin Herjanto, Muslim Amin and Mulyani Karmagatri

Sustainability performance at stake during COVID-19 pandemic? Evidence from Sharia-compliant companies in emerging markets pp. 80-99

Ahmad Hambali and Desi Adhariani

Financial technology and performance in Islamic and conventional banks pp. 100-116

Rizky Yudaruddin

Analyzing the impact of productive zakat on the welfare of zakat recipients pp. 118-140

Imron Mawardi, Tika Widiastuti, Muhammad Ubaidillah Al Mustofa and Fifi Hakimi

Factors influencing the level of ethics and integrity in Malaysian public sector pp. 141-158

Asmawati Sajari, Hasnah Haron, Yuvaraj Ganesan and Azam Abdelhakeem Khalid

Knowledge discovery of zakat administration worldwide from YouTube and Zoom via text mining pp. 159-180

Fahmi Ali Hudaefi, M. Kabir Hassan, Muhamad Abduh and Irfan Syauqi Beik

Accountability inwaqfinstitutions: a meta-narrative review pp. 181-201

A.W. Ainol-Basirah and A.K. Siti-Nabiha