Journal of Islamic Accounting and Business Research

2010 - 2026

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

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2021, month December, vol 13

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

Virasty Fitri and Dodik Siswantoro

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

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

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

2021, month October, vol 13

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

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

2021, month September, vol 13

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

Saheed Abdullahi Busari and Sikiru Olanrewaju Aminu

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

2021, month October, vol 12

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

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

2021, month September, vol 12

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

2021, month August, vol 12

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

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

Junaidi Junaidi

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 Abd Ghafar Ismail 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

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

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

2021, month July, vol 12

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

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

Joana Costa and Mariana Pita

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

2021, month June, vol 12

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

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

Muhammad Tahir Jan and Ali Shafiq

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

2021, month May, vol 12

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

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

Elok Heniwati, Nella Yantiana and Gita Desyana

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

2021, month April, vol 12

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

2021, month March, vol 12

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

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

2021, month February, vol 12

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

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

2021, month January, vol 12

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

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