Journal of Islamic Accounting and Business Research

2010 - 2024

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

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Volume 13, issue 8, 2022

Theory and evidence of the impacts of Shariah debt screening on firm behaviour pp. 1137-1154

Mohd Edil Abd Sukor and Asyraf Abdul Halim

CAMELS, risk-sharing financing, institutional quality and stability of Islamic banks: evidence from 6 OIC countries pp. 1155-1175

Muhammad Rabiu Danlami, Muhamad Abduh and Lutfi Abdul Razak

Islamic accounting research between 1982 and 2020: a hybrid review pp. 1176-1196

Muneer Alshater, M. Kabir Hassan, Adel Sarea and Hussein Mohammad Samhan

Islamic finance in the post-Soviet Central Asia and Transcaucasia: the evidence from Kyrgyzstan pp. 1197-1215

Almira Z. Nagimova

Islamic social finance and commercial finance: a marriage made in heaven? pp. 1216-1233

Luqyan Tamanni, Indra Indra, Yaser Taufik Syamlan and Anita Priantina

Market orientation and business performance: the mediating role of total quality management and service innovation among Moslem fashion macro, small and medium enterprises in Indonesia pp. 1234-1252

Amar Reza Fikri, Ririn Tri Ratnasari, Aidi Ahmi and Kusuma Chandra Kirana

Monetary policies and Islamic mutual fund flows: evidence from Islamic republic of Iran pp. 1253-1267

Saeid AliAhmadi and Afsaneh Soroushyar

Volume 13, issue 7, 2022

Related party disclosures in financial reporting for Islamic banks pp. 997-1017

Abdul Rafay

Effects of demographic factors on women’s participation in the Islamic microfinance scheme: an analysis using the theory of bounded rationality pp. 1018-1037

Mohammad Ali Ashraf

How much can Saudi corporations benefit from cause-related marketing? Insights from exploring the charitable incentives of Saudi consumers pp. 1038-1058

Fadye Al-Fayad

The issuance ofsukuksin China: prospects and challenges pp. 1059-1072

Tiezheng Yang

Shariah vs non-shariah IPO underpricing: evidence from Indonesia Stock Exchange pp. 1073-1094

Syafiq Mahmadah Hanafi and Mamduh M. Hanafi

Halal tourism and coronavirus: understanding the influence of halal reputation and fear of COVID-19 on tourist’s revisit intention pp. 1095-1109

Yunia Wardi and Okki Trinanda

The components of intellectual capital and organisational performance inwaqfinstitutions: evidence from Algeria based on structural equation modelling pp. 1110-1136

Abdelkader Laallam, Burhan Uluyol, Salina Kassim and Engku Rabiah Adawiah Engku Ali

Volume 13, issue 6, 2022

The impact of basic values on consumer purchase intention of takaful with moderating role of similarity of competitors pp. 865-880

Amer Sarfraz, Asif Khurshid and Wisal Ahmad

Islamic equity indices: a focus group discussion pp. 881-901

Waqar Haider Hashmi, Nazima Ellahi, Saima Ehsan and Ajmal Waheed

The drivers of financial vulnerability and profitability: evidence from conventional and Islamic banks in Islamic finance-oriented countries pp. 902-919

Indira Parmankulova, Parida Issakhova, Zhanar Zhanabayeva, Alimshan Faizulayev and Kulzira Orazymbetova

Technology readiness and data analytics competencies of the Muslim and non-Muslim external auditors: a comparative analysis pp. 920-941

Nahariah Jaffar, Abdul Aziz Aziz Ahmad and Noor Adwa Sulaiman

Burdening effect of Shariah knowledge and sales performance in Islamic financial institutions: does female salesforce perform better? pp. 942-959

Shinaj Valangattil Shamsudheen and Ziyaad Mahomed

Religiosity versus profit-loss sharing: how Islamic banks brand fidelity influence the Muslim consumers’ commitment pp. 960-976

Junaidi Junaidi

Measuring the effect of GST towards performances of Malaysian takaful operators pp. 977-993

Marhanum Che Mohd Salleh, Mohammad Abdul Matin Chowdhury, Eko Fajar Cahyono and Tika Widiastuti

Volume 13, issue 5, 2022

Communicated ethical identity disclosure (CEID) of Islamic banks under the AAOIFI and IFRS accounting regimes: a global evidence pp. 737-759

Mohamed Anouar Gadhoum, Zulkarnain Bin Muhamad Sori, Shamsher Ramadilli and Ziyaad Mahomed

Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? pp. 760-777

Rosnia Masruki, Khaled Hussainey and Doaa Aly

Actuarial model for takaful contributions via optimal retakaful pp. 778-790

Abderrahim El Attar and Mostafa El Hachloufi

Shariah auditing: analyzing the past to prepare for the future pp. 791-818

Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh, Ayman Hassan Bazhair and Ali Shariff Kabara

Are participation and conventional banks operating under the same roof really different? Evidence from Turkish bank clients pp. 819-831

Tamer Baran

The COVID-19 pandemic and herding behaviour among investors in Shariah-compliant stocks pp. 832-844

Khemaies Bougatef and Imen Nejah

The effect of intellectual capital on firm performance: the mediating role of family management pp. 845-863

Hanady Bataineh, Sinan Suleiman Abbadi, Enas Alabood and Amneh Alkurdi

Volume 13, issue 4, 2022

Financial risks and performance of conventional and Islamic banks: do reputational risk matters? pp. 581-595

Mahnoor Anjum Butt, Huma Ayub, Bilal Latif, Fawad Asif, Malik Shahzad Shabbir and Ammar Aftab Raja

Examining new measure of asnaf muslimpreneur success model: a Maqasid perspective pp. 596-622

Hanudin Amin

Linking corporate governance with organisational growth: evidence from Indonesian Islamic banks pp. 623-648

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

Productivity analysis of family takaful in Indonesia and Malaysia: Malmquist productivity index approach pp. 649-665

Puji Sucia Sukmaningrum, Achsania Hendratmi, Sylva Alif Rusmita and Syadiyah Abdul Shukor

Determinants of Islamic banking adoption among non-Muslim customers in a Muslim zone pp. 666-683

Precious Ezeh and Anayo D. Nkamnebe

Acceptance model for predicting adoption of Zakat, Infaq, and Sodaqoh (ZIS) digital payments in Generation Z pp. 684-700

Tri Wahyu Oktavendi and Immanuel Mu'ammal

Antecedents of customer loyalty in Islamic banking: evidence from Tanzania pp. 701-713

Amani Gration Tegambwage and Pendo Shukrani Kasoga

Performance of Islamic banks based onmaqāṣidal-sharīʿah: a systematic review of current research pp. 714-735

Wan A'tirah Mahyudin and Romzie Rosman

Volume 13, issue 3, 2022

What motivates retail investors to invest in government-issued digital sukuk during COVID-19? pp. 393-424

Saeed Awadh Bin-Nashwan, Aishath Muneeza and Sherin Kunhibava

A qualitative investigation into crowdfunding framework as a source of financing for waqf land development pp. 425-443

Meri Indri Hapsari, Mohamed Asmy Bin Mohd Thas Thaker, Mustafa Omar Mohammed and Jarita Duasa

Implementing Islamic principles and values in public budgeting: a battle of mindset pp. 444-463

Intan Farhana, Clare Markham and Hasan Basri

Constraints and strategies for municipal Sukuk issuance in Indonesia pp. 464-485

Imron Mawardi, Tika Widiastuti and Muhammad Ubaidillah Al Mustofa

Investigating the level and determinants of hibah knowledge: a study among Muslims in Kedah, Malaysia pp. 486-513

Nur Syaedah Kamis and Norazlina Abd. Wahab

Auditing ethics: the pricing of Shariah non-compliant business activities pp. 514-533

Sarini Azizan and Nurhafiza Abdul Kader Malim

Attitude and Islamic banking adoption: moderating effects of pricing of conventional bank products and social influence pp. 534-567

Rachel Mindra, Juma Bananuka, Twaha Kaawaase, Rehma Namaganda and Juma Teko

Corporate cash holdings and disclosure violations: an empirical investigation of Jordanian listed companies pp. 568-580

Safaa Alsmadi, Ahmad Alkhataybeh and Mohammad Ziad Shakhatreh

Volume 13, issue 2, 2021

Apartment purchase under Shirkah-ul Milk and shariah compliance in Islamic banks: the perception of bankers and clients in Bangladesh pp. 197-219

Mohammad Nazim Uddin

The effect of motivating language and management effectiveness: empirical evidence fromWaqfinstitutions in Malaysia pp. 220-241

Sharfizie Mohd Sharip, Marinah Awang and Ramlee Ismail

Does Islamic values matter for Indonesian students’ entrepreneurial intention? The mediating role of entrepreneurial inspiration and attitude pp. 242-263

Agus Wibowo, Sri Umi Mintarti Widjaja, Sugeng Hadi Utomo, Djoko Dwi Kusumojanto, Cipto Wardoyo, Ludi Wishnu Wardana and Bagus Shandy Narmaditya

Assessing the possibility of financing social health insurance from zakat, case of Sudan: ARDL bounds approach pp. 264-276

Fawzia Mohammed Idris, Mehdi Seraj and Huseyin Ozdeser

Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS pp. 277-296

Aydın Karapınar and Figen Zaif

Regulation, banking competition and risk-taking behavior in the MENA region: policy implications for Islamic banks pp. 297-337

Miroslav Mateev, Syed Moudud-Ul-Huq and Ahmad Sahyouni

Economics of savings-based finance: an interest-free model of rotating savings and credit association in Turkey pp. 338-363

Yusuf Dinc, Rashed Jahangir, Ruslan Nagayev and Fahrettin Çakır

A proposed centralized Shariah governance framework for Islamic banks in Bangladesh pp. 364-389

Md. Kausar Alam

Volume 13, issue 1, 2021

Application of blockchain information technology in Ṣukūk trade pp. 1-15

Saheed Abdullahi Busari and Sikiru Olanrewaju Aminu

Can corporate governance mechanisms reduce earnings-management practices in Islamic banks? pp. 16-31

Virasty Fitri and Dodik Siswantoro

Can religious values reinvigorate the links between development and falāh? pp. 32-53

Wahyu Jatmiko and A. Azizon

Risk disclosure and financial performance: the case of Islamic and conventional banks in the GCC pp. 54-72

Ayman E. Haddad and Hussain Alali

Corporate social responsibility disclosure and Islamic banks: a case study of Pakistan pp. 73-97

Muhammad Bilal Zafar and Ahmad Azam Sulaiman

Volatility transmission within financial markets during the COVID-19 pandemic: are faith-based investors well off in Tunisia? pp. 98-113

Mustapha Ishaq Akinlaso, Aroua Robbana and Nura Mohamed

Market discipline in the behavioral finance perspective: a case of Sharia mutual funds in Indonesia pp. 114-140

Umi Widyastuti, Erie Febrian, Sutisna Sutisna and Tettet Fitrijanti

State ownership and bank performance: conventional vs Islamic banks pp. 141-156

Turki Alshammari

Ethico-religious green supply chain management (GSCM): embedding Islamic ethics’ codes for improving environmental concerns pp. 157-176

Md Shamimul Islam, Noorliza Karia, Fauziah Md Taib, Husna Ara and Soroush Moeinzadeh

A systematic literature review on the socio-economic roles ofwaqf: evidence from organization of the Islamic cooperation (OIC) countries pp. 177-193

Fahmi Medias, Asmak Ab Rahman, Akhmad Akbar Susamto and Zulfikar Bagus Pambuko