Journal of Islamic Accounting and Business Research

2010 - 2026

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

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2022, month August, vol 15

Exploring the hot spots and global trends in Takaful research through bibliometric analysis based on Scopus database (2001-2022) pp. 291-305

Hussain Mohi-Ud-Din Qadri, Hassnian Ali, Ahmad Jafar, Atta Ul Mustafa Tahir and Muhammad Azhar Abbasi

2022, month June, vol 15

A proposition to implement inclusive Islamic financial planning in Indonesia through bibliometric analysis pp. 225-243

Lufthia Sevriana, Erie Febrian, Mokhamad Anwar and Yudi Ahmad Faisal

Critical review of the role of accounting in the decision-making process pp. 244-264

Allah Karam Salehi

Mapping the evolution of ZAKAH theme publications years 1964-2021: a bibliometric analysis pp. 265-290

Mohamad Khalifah, Rahmatina Awaliyah Kasri and Hakan Aslan

2022, month December, vol 14

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

Malika Neifar and Leila Gharbi

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

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

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

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

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

2022, month November, vol 14

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

Samira Haddou and Sawssen Mkhinini

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

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

2022, month October, vol 14

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

Yaxin Ma and Fauziah Md Taib

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

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

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

2022, month September, vol 14

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

Malika Neifar and Leila Gharbi

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

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

2022, month August, vol 14

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

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

2022, month July, vol 14

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

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

2022, month June, vol 14

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

2022, month June, vol 13

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

Syafiq Mahmadah Hanafi and Mamduh M. Hanafi

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

2022, month May, vol 13

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

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

Junaidi Junaidi

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

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

2022, month April, vol 13

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

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

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

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

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

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

Abdul Rafay

2022, month March, vol 13

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

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

2022, month February, vol 13

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

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

2022, month January, vol 13

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

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