Journal of Islamic Accounting and Business Research

2010 - 2026

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

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2023, month December, vol 16

Developing employee motivation index: McClelland and Maqasid Shariah pp. 218-244

Hamdy Abdullah, Fahru Azwa Md Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nik Hazimi Mohammed Foziah and Muhammad Shahrul Ifwat Ishak

World-class good governance ethics: a key solution to tackle criminal acts in Malaysian public-listed companies pp. 1132-1147

Wan Ahmad Fauzi Wan Husain, Mohamad Reeduan Mustapha, Yudi Fernando and Siti Aisyah Ahmad Zailani

Motivational factors to paying zakat through institutions: a multigroup analysis of urban and suburban muzakki based on digital payment scheme pp. 1148-1173

Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal and Rizaldi Yusfiarto

Shariah-compliant firms and earnings management: do continuation and ethnicity matter? pp. 1177-1204

Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi and Rozaimah Zainudin

How is the halal certification policy implemented? Perspective analysis of small and medium enterprises (SMEs) in Indonesia pp. 1205-1222

Wahyudin Darmalaksana

Impact of accrual and real earnings management on the stock liquidity: the month-of-the-year and Ramadan effects pp. 1247-1264

Allah Karam Salehi and Elham Soleimanizadeh

Digital risks and Islamic FinTech: a road map to social justice and financial inclusion pp. 1265-1282

Mohammad Alsaghir

Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI pp. 1283-1300

Mustanir Hussain Wasim and Muhammad Bilal Zafar

Dividend policy and shareholders’ wealth. A comparative analysis of Shariah-compliant and noncompliant nonfinancial firms in Pakistan pp. 1301-1317

Saeed Akbar, Shehzad Khan, Zahoor Ul Haq and Muhammad Yusuf Amin

2023, month November, vol 16

Prominent scholars in Islamic economics and allied disciplines: a bibliometric review pp. 748-759

Mohamed Aslam Akbar, Mohamed Asmy Mohd Thas Thaker, Mustafa Omar Mohammed, Nik Hziman Nik Mat and Hassanuddeen Abd.Aziz

The interconnectivity between Islamic financial literacy and financial sustainability: evidence from Muslim micro-entrepreneurs in Malaysia pp. 791-810

Nik Hadiyan Nik Azman, Abdul Hadi Zulkafli, Tajul Ariffin Masron and Abdul Rahman Abdul Majid

An analysis of zakat disclosure in Islamic banks pp. 811-837

Moutaz Abojeib, Mohammad Ghaith Mahaini and Mhd Osama Alchaar

Efficiency and performance of Islamic banks amid COVID-19 pp. 873-889

Lan-Huong Nguyen, Tu D.Q. Le and Thanh Ngo

Digitalization and sustainable development goals in emerging Islamic economies pp. 890-914

Issam Tlemsani, Asif Zaman, Mohamed Ashmel Mohamed Hashim and Robin Matthews

Mataram mosques management: intention to place mosque funds in Islamic banks pp. 915-936

Lalu Rizky Adriansyah and Aisyah As-Salafiyah

An Islamic cultural analysis of managerial decision-making pp. 937-949

Marwan N. Al Qur’an

Modeling dependence structure between green sukuk spread in Malaysia and the uncertainty factors before and during the COVID-19 pandemic pp. 950-975

Fatma Hariz, Taicir Mezghani and Mouna Boujelbène Abbes

Behaviour determinants of two Muslims classes towards cash waqf for productive purposes: explanation from Indonesia pp. 990-1013

Rindawati Maulina, Wawan Dhewanto and Taufik Faturohman

An analysis of housing affordability in Malaysia: random effect approach pp. 1017-1033

Hafirda Akma Musaddad, Selamah Maamor and Zairy Zainol

Sharia governance and organizational performance in zakat management organization: evidence from Indonesia pp. 1034-1057

Faris Shalahuddin Zakiy, Falikhatun Falikhatun and Najim Nur Fauziah

Institutional work for IFRS adoption: the case of IFRS 17 insurance contract for Islamic insurance in Malaysia pp. 1058-1073

Ersa Tri Wahyuni, Zubir Azhar and Novy Fajriati

Bank diversification, stability and oil price in MENA region pp. 1074-1099

Sirajo Aliyu, Ahmed Rufa’i Mohammad and Norazlina Abd. Wahab

Islamic vs. conventional banking: what about the efficiency during coronavirus? pp. 1100-1111

Amal Bakour

Effects of oil price uncertainty on corporate investment of Islamic stocks: evidence from the extreme event of Covid-19 pandemic pp. 1112-1131

Muhammad Tariq Khan, Abdul Rashid, Mushtaq Hussain Khan, Asif Zaman and Shahid Ali

Earnings management practices and effectiveness of auditing mechanisms in Islamic and emerging economies pp. 1223-1246

Ines Kateb and Mouna Youssef

2023, month October, vol 16

Business process model for “crowdfunding cash waqf model” pp. 147-169

Meshari Al-Daihani, Khadar Ahmed Dirie, Md. Mahmudul Alam and Ahmad Sufian Abdullah

Democratizing Islamic home financing and reimagining fractional homeownership model: a conceptual framework via big data and blockchain technology pp. 273-304

Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun and Mohd Aamir Adeeb Abdul Rahim

Three-way interaction moderation model of legal origin in strengthening the role of firm characteristics in choice of sukuk type pp. 305-320

Datien Eriska Utami

Analyzing investor types and marketing strategies for sukuk: insights from preference similarity theory and protection motivation theory pp. 657-669

Ekrem Yilmaz

Women empowerment in Africa: can we rely on Islamic finance? pp. 670-698

Armand Mboutchouang Kountchou, Ali Haruna, Honoré Tekam Oumbé and Wirajing Kindzeka

Stock liquidity, future investment and future investment efficiency in an emerging economy: investigating the moderator role of financial constraints pp. 699-721

Arash Arianpoor and Nahid Mohammadbeikzade

Upper-middle-class Muslim characteristics on cash waqf (Islamic endowment) participation for productive purposes: does one-fits-all strategy still works? pp. 722-747

Rindawati Maulina, Wawan Dhewanto and Taufik Faturohman

Islamic versus conventional financial market: a meta-literature review of spillover effects pp. 760-790

Siong Min Foo, Nazrul Hisyam Ab Razak, Fakarudin Kamarudin, Noor Azlinna Binti Azizan and Nadisah Zakaria

Behavioral and Islamic economics critique mainstream views on unemployment: a joint perspective pp. 838-852

Ekrem Yilmaz

The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy pp. 855-872

Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon and Ali Shakir Zaidan

2023, month September, vol 16

An extended review on Sharia governance studies from 1985 to 2022 pp. 321-347

Yunice Karina Tumewang, Indri Supriani, Herlina Rahmawati Dewi and Md. Kausar Alam

The impact of market competitiveness on investment efficiency: the role of ownership and regulatory structures pp. 348-367

Arash Arianpoor

Social capital accounting and financial performance improvement: the role of financial information reliability as a mediator pp. 368-389

Chnar Abdullah Rashid

Cryptocurrencies from Islamic perspective pp. 390-410

M. Kabir Hassan, Aishath Muneeza and Ismail Mohamed

The relationship between corporate governance and financial performance in the Islamic and conventional banking industries: a Malaysian evidence pp. 411-443

Muhammad Farooq, Qadri Al-Jabri, Muhammad Tahir Khan, Asad Afzal Humayon and Saif Ullah

Monetary policy and Islamic banks: a critical literature review pp. 444-457

Zakaria Savon and Abdellah Yousfi

2023, month August, vol 16

Recombinant collagen-like protein: ethical policy and consumers’ likelihood to consume pp. 1-24

Jarita Duasa, Nurul Jannah Zainan Nazri and Raudlotul Firdaus Fatah Yasin

Market development of Islamic banking in Pakistan and its economic impact pp. 53-74

Salman Ahmed Shaikh

Achieving SMEs’ excellence: scale development of Islamic entrepreneurship from business and spiritual perspectives pp. 86-106

Mohsin Raza, Muhammad Khalique, Rimsha Khalid, Jati Kasuma, Waqas Ali and Kareem M. Selem

Does being Shariah-compliant affect capital structure decision: evidence from emerging markets pp. 107-124

Abdullah Bugshan and Walid Bakry

The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches pp. 125-146

Murad Abuaddous

Shariahgovernance and takaful financial performance: the case of listed takaful insurances pp. 170-187

Yosra Ridha BenSaid

The impact of banks’ capital buffer on equity return: evidence from Islamic and conventional banks of GCC countries pp. 188-217

Mohammad Omar Farooq, Mohammad Dulal Miah, Md Nurul Kabir and M. Kabir Hassan

An investigation of the Iranian audit firms’ transparency: evidence from an Islamic context pp. 249-272

Hamideh Asnaashari, Mohammad Hossein Safarzadeh and Behzad Beygpanah

2023, month July, vol 16

Over a decade of maqashid sharia studies: a bibliometric analysis and direction for future research pp. 25-52

Yunice Karina Tumewang, Herlina Rahmawati Dewi and Hanudin Amin

Analysis of demand for Takaful insurance: a case study in Iran pp. 75-85

Asma Hamzeh and Mitra Ghanbarzadeh

2023, month December, vol 15

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

2023, month November, vol 15

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

Novi Puspitasari, Iman Harymawan and Norazlin Ab Aziz

2023, month October, vol 15

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

2023, month August, vol 15

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

2023, month July, vol 15

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

Adrian Ariatin, Wawan Dhewanto and Oktofa Yudha

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

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

2023, month June, vol 15

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

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

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

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

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

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

Ihda Arifin Faiz

2023, month May, vol 15

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

Omar Ikbal Tawfik and Hamada Elsaid Elmaasrawy

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

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

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

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

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

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

2023, month April, vol 15

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

Eka Nurhalimatus Sifa and Sudarso Kaderi Wiryono

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

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

Bashayer Merdef AlQashouti and Nasim Shirazi

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

Mohammad Delwar Hussain and Iftekhar Ahmed

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

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

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

2023, month March, vol 15

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

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

Júlio Lobão

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

2023, month January, vol 15

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

2023, month July, vol 14

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

Hilal Anwar Butt, Mohsin Sadaqat and Falik Shear

2023, month June, vol 14

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

Syeda Arooj Naz and Saqib Gulzar

2023, month May, vol 14

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

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

2023, month March, vol 14

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

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

Juanda Surya and Dian Rahajeng

2023, month February, vol 14

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

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

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

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

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

2023, month January, vol 14

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

Nawaf Almaskati

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

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

Mahmoud Al Homsi, Zulkarnain Muhamad Sori and Shamsher Mohamad

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