Journal of Islamic Accounting and Business Research

2010 - 2024

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

From Emerald Group Publishing Limited
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Volume 12, issue 8, 2021

The role of financial factors and non-financial factors on corporate bond and sukuk rating Indonesia pp. 1077-1104

Nisful Laila, Sylva Alif Rusmita, Eko Fajar Cahyono and W.N.w Azman-Saini

Risk sharing vs risk shifting: a comparative study of Islamic banks pp. 1105-1123

Sunil Khandelwal and Khaled Aljifri

“Sub-debt trap”: a real effect of an ill-design adoption of basel accord in the Bangladeshi banking industry pp. 1124-1145

A.K.M. Kamrul Hasan and Yasushi Suzuki

Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks pp. 1146-1164

Anna Che Azmi, Romzie Rosman and Normah Omar

Islamic finance and economic growth nexus: an empirical evidence from Southeast Asia using dynamic panel one-step system GMM analysis pp. 1165-1180

Mohammed Ayoub Ledhem and Mohammed Mekidiche

Can Islamic work ethics encourage knowledge-sharing behaviors? The role of job embeddedness and organizational identification pp. 1181-1199

Suryani Suryani, Budi Sudrajat, Hendryadi Hendryadi, Amelia Oktrivina, Hafifuddin Hafifuddin and Zulfikar Ali Buto

Corporate social responsibility in Islamic banks: to which extent does Abu Dhabi Islamic bank comply with the global reporting initiative standards? pp. 1200-1223

Elias Abu Al-Haija, Mohamed Chakib Kolsi and Mohamed Chakib Chakib Kolsi

Volume 12, issue 7, 2021

Stage-I Shariah compliant Macaulay’s duration model testing pp. 941-964

Syed Alamdar Ali Shah, Raditya Sukmana and Bayu Arie Fianto

Prepayment rebate in Islamic microfinance cost-plus sale: a descending rebate proposed approach pp. 965-978

Islam Mohamed Kamal

Dynamic diversification benefits of Sukuk and conventional bonds for the financial performance of MENA region companies: empirical evidence from COVID-19 pandemic period pp. 979-999

Mahdi Ghaemi Asl and Muhammad Mahdi Rashidi

Can country risks predict Islamic stock index? Evidence from Indonesia pp. 1000-1014

Masrizal, Raditya Sukmana, Muhammad Ubaidillah Al Mustofa and Sri Herianingrum

Sukuk and monetary policy transmission in Indonesia: the role of asset price and exchange rate channels pp. 1015-1035

Suriani Suriani, M. Shabri Abd. Majid, Raja Masbar, Nazaruddin A. Wahid and Abdul Ghafar Ismail

The impact of COVID-19 on Islamic banks in Bangladesh: a perspective of Marxian “circuit of merchant’s capital” pp. 1036-1054

Mohammad Dulal Miah, Yasushi Suzuki and S. M. Sohrab Uddin

Spillovers and bivariate portfolios of gold-backed cryptocurrencies and gold during the COVID-19 outbreak pp. 1055-1076

Bayu Adi Nugroho

Volume 12, issue 6, 2021

Entrepreneurial initiative in Islamic economics – the role of gender. A multi-country analysis pp. 793-813

Joana Costa and Mariana Pita

Governance of profit and loss sharing financing in achieving socio-economic justice pp. 814-830

Rizal Yaya, Ilham Maulana Saud, M. Kabir Hassan and Mamunur Rashid

Can the sense of ta’awun behavior reduce voluntarily job turnover in Indonesia? pp. 831-848

Ken Sudarti, Olivia Fachrunnisa and Alifah Ratnawati

Revisiting the corporate image through service quality and relationship marketing: an empirical evidence from Malaysian and Saudi Arabian Takaful customers pp. 849-871

Mohsin Abdur Rehman, Sadaf Khan, Ismah Osman, Khurram Aziz and Ghazal Shams

The substance and form of Islamic Finance instruments: an accounting perspective pp. 872-886

Ahmed Ebrahim and Tarek Abdelfattah

ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia pp. 887-903

Mutamimah Mutamimah, Suryani Alifah, Gunawan Gunawan and Made Dwi Adnjani

Islamic real estate investment trust: comparative study between emirates Islamic REIT UAE and Al Salam Islamic REIT Malaysia pp. 904-918

Elias Abu Al-Haija and Mehveen Syed

The awareness and attitude of Muslim consumer preference: the role of religiosity pp. 919-938

Junaidi Junaidi

Volume 12, issue 5, 2021

Testing the weak form of efficient market hypothesis for socially responsible and Shariah indexes in the USA pp. 625-645

Abbas Khan, Muhammad Yar Khan, Abdul Qayyum Khan, Majid Jamal Khan and Zia Ur Rahman

The impact of the board of directors and the Shariah board on the financial soundness of Islamic banks pp. 646-660

Afef Khalil

COVID-19: it’s impact in Hajj and Umrah and a future direction pp. 661-679

Aishath Muneeza and Zakariya Mustapha

On being Sharīʿah compliant in equity investments: impact of investment horizon andmarket volatility pp. 680-706

Khaliq Lubza Nihar and Kameshwar Rao Venkata Surya Modekurti

Islamic social finance: a literature review and future research directions pp. 707-728

Laura Aibolovna Kuanova, Rimma Sagiyeva and Nasim Shirazi

Enhancing Islamic financial literacy through community-based workshops: a transtheoretical model pp. 729-747

Miranti Kartika Dewi and Ilham Reza Ferdian

Mappingwaqfresearch: a thirty-year bibliometric analysis pp. 748-767

Burhan Uluyol, Silvana Secinaro, Davide Calandra and Federico Lanzalonga

Does trust in zakat institution enhance entrepreneurs’ zakat compliance? pp. 768-790

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

Volume 12, issue 4, 2021

What drives the banking competition in Islamic finance oriented countries? Islamic vs conventional banks pp. 457-472

Alimshan Faizulayev, Isah Wada, Asset Sadvakasovna Kyzdarbekova and Indira Parmankulova

Financial health of Syariah and non-Syariah banks: a comparative analysis pp. 473-487

Elok Heniwati, Nella Yantiana and Gita Desyana

Islamic banks’ brand personality and customer satisfaction: an empirical investigation through SEM pp. 488-508

Muhammad Tahir Jan and Ali Shafiq

Executives’ observance of zakat among Islamic financial institutions: evidence from Bahrain and Malaysia pp. 509-523

Jessie P.H. Poon, Yew Wah Chow, Michael Ewers and Trina Hamilton

Islamic influence on customer satisfaction: evidence from Takaful and conventional insurance industry pp. 524-543

Waheed Akhter, Hassan Jamil and Kim-Shyan Fam

What do we know about zakat literature? A bibliometric review pp. 544-563

Muneer Alshater, Ram Al Jaffri Saad, Norazlina Abd. Wahab and Irum Saba

Risk, efficiency and financial performance in the GCC banking industry: Islamic versus conventional banks pp. 564-592

Sutan Emir Hidayat, Muhammad Rizky Prima Sakti and Raqiya Ali Abdullah Al-Balushi

Voluntary adoption of AAOIFI disclosure standards fortakafuloperators: the role of governance pp. 593-622

Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah and Majella Percy

Volume 12, issue 3, 2021

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech) pp. 301-319

Tika Widiastuti, Eko Fajar Cahyono, Siti Zulaikha, Imron Mawardi and Muhammad Ubaidillah Al Mustofa

The ancestral Andalusian water courts: a resilient model for contemporary Islamic banking and finance pp. 320-339

Pedro Antonio Martín-Cervantes, Salvador Cruz Rambaud and María del Carmen Valls Martínez

Exploration of the equilibrium level of Musharaka financing in full-fledged Islamic banks pp. 340-361

Noman Arshed and Rukhsana Kalim

Determinants of digital zakat payments: lessons from Indonesian experience pp. 362-379

Rahmatina Awaliah Kasri and Adela Miranti Yuniar

Islamic index market sentiment: evidence from the ASEAN market pp. 380-400

Nevi Danila, Kamilah Kamaludin, Sheela Sundarasen and Bunyamin Bunyamin

Do academic and professional institutions promote the awareness and knowledge of Islamic banking and finance in Nigeria? pp. 401-417

Umar Habibu Umar, Mustapha AbuBakar, Abubakar Jamilu Baita, Tasiu Tijjani Kademi and Md Harashid Haron

Rationality of fourth party in legitimacy theory: Shariah governance of Islamic financial institutions pp. 418-438

Md. Kausar Alam

Impacts of spirituality, intrinsic religiosity and Islamic work ethics on employee performance in Morocco: the mediating role of intrinsic motivation pp. 439-456

Abderrahman Hassi, Mohammed Amine Balambo and Mohammed Aboramadan

Volume 12, issue 2, 2020

Governance mechanisms and the Takaful insurance performance: the moderating role of the leader’s seniority pp. 149-168

Nourhen Sallemi, Rim Zouari Hadiji and Ghazi Zouari

Knowledge and attitudes towards Islamic banking in the Philippines pp. 169-185

Sahraman D. Hadji Latif

Using Fintech in scaling up Islamic microfinance pp. 186-203

Salman Ahmed Shaikh

Determinants of SMEs intention to adopt Islamic crowdfunding model in Northwestern Nigeria pp. 204-217

Mansur Ahmed Kazaure, Abdul Rashid Abdullah, Dahlia Binti Zawawi and Amer Hamzah

Determinants of technical efficiency of Islamic banks in GCC countries pp. 218-238

Ezzeddine Ben Mohamed, Neama Meshabet and Bilel Jarraya

Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective pp. 239-257

Marziana Madah Marzuki, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli and Wan Amalina Wan Abdullah

Shariah supervisory boards of Islamic banks in Bangladesh: expected duties and performed roles and functions pp. 258-275

Md. Kausar Alam, Suhaimi Ab Rahman, Mosab I. Tabash, Oli Ahad Thakur and Sharif Hosen

Testing dividend life-cycle theory in the Islamic and conventional banking sectors of GCC countries pp. 276-300

Ibrahim Yousef, Sailesh Tanna and Sudip Patra

Volume 12, issue 1, 2020

Investigating the determinants of onlineinfaqintention during the COVID-19 pandemic: an insight from Indonesia pp. 1-20

Hendy Mustiko Aji, Albari Albari, Muchsin Muthohar, Sumadi Sumadi, Murwanto Sigit, Istyakara Muslichah and Anas Hidayat

The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards pp. 21-43

Yosra Mnif and Marwa Tahari

Determinants and market performance of Fortune 100 best companies: evidence from Islamic perspective pp. 44-59

Rajesh Kumar Bhaskaran, Irene Wei Kiong Ting, Noor Azlinna Azizan and Kranthi Vidhatha Yelubolu

Level of Maqāsid ul-Shari’āh’s in financial reporting standards for Islamic financial institutions pp. 60-77

Murniati Mukhlisin

Can store image moderate the influence of religiosity level on shopping orientation and customers’ behavior in Indonesia? pp. 78-96

Ririn Tri Ratnasari, Ulfa Fadilatul Ula and Raditya Sukmana

What drives Muslim Malaysian consumers’ general attitude towards religious advertising? pp. 97-111

Muhammad Waqas

Reconciling selection criteria of Islamic banking services: a survey on perception of Islamic bankers, institutional clients and retail customers in UAE pp. 112-130

Shinaj Valangattil Shamsudheen, Ziyaad Mahomed and Shamsher Mohamad

The determinants of capital structure of Islamic and conventional banks: an autoregressive distributed lag approach pp. 131-147

Moncef Guizani