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 10, issue 5, 2019

Risk and returns inShari’ah-compliant cross-section stocks: evidence from an emerging market pp. 621-643

Muhammad Hanif, Abdullah Iqbal and Zulfiqar Shah

Does Islam impede development? A critical analysis pp. 644-662

Yusuf Sidani

The derivation ofShariahrisk in Islamic finance: a theoretical approach pp. 663-678

Nurul Syazwani Mohd Noor, Muhammad Hakimi Mohd. Shafiai and Abdul Ghafar Ismail

Liquidity in the UAE Islamic banks pp. 679-694

Suzanna ElMassah, Ola AlSayed and Shereen Mostafa Bacheer

Interest-free microfinance in India pp. 695-709

Wasiullah Shaik Mohammed and Khalid Waheed

The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting pp. 710-725

Yunita Awang, Abdul Rahim Abdul Rahman and Suhaiza Ismail

Informational role of ownership concentration: evidence from the Casablanca stock exchange pp. 726-735

Omar Farooq and Khondker Aktaruzzaman

Linking governance qualities and stewardship attributes: findings from Malaysiantakafuloperators pp. 736-755

Amirul Afif Muhamat and Ronald McIver

Impact ofshariah-compliant status on firms’ decision to practice forex hedging pp. 756-769

Ruzita Abdul-Rahim, Adilah A. Wahab and Nor Amalina Yusoff

The productivity of GCC Islamic and conventional banks after Basel III announcement pp. 770-792

Mohammad Alsharif, Annuar Md. Nassir, Fakarudin Kamarudin and M.A. Zariyawati

Volume 10, issue 4, 2019

Rastin partnership accounting part I: general procedure pp. 490-511

Bijan Bidabad, Mahmoud Allahyarifard and Mahshid Sherafati

Waqfand trust: the nature, structures and socio-economic impacts pp. 512-527

Mohammad Abdullah

Determinants of intention to give zakat on employment income pp. 528-545

Abdullah Campong Andam and Ahmad Zamri Osman

The determinants of profitability inSharia-compliant corporations: evidence from Jordan pp. 546-564

Nizar Mohammad Alsharari and Turki Raji Alhmoud

Does Ramadan influence the returns and volatility? Evidence from Shariah index in India pp. 565-579

Dharani Munusamy

Hijri calendar effect in Borsa Istanbul gold market and Turkey’s foreign exchange market pp. 580-590

Nasif Ozkan

Islamic religiosity and Islamic financial asset holdings (IFAH) pp. 591-606

Rozaimah Zainudin, Nurul Shahnaz Mahdzan, Rosmawani Che Hashim and Noor Adwa Sulaiman

Extending the theory of planned behavior to explain the role of awareness in accepting Islamic health insurance (takaful) by microenterprises in northwestern Nigeria pp. 607-620

Mansur Ahmed Kazaure

Volume 10, issue 3, 2019

A qualitative analysis on the determinants of legitimacy ofsukuk pp. 342-368

Essia Ries Ahmed, Md Aminul Islam, Tariq Tawfeeq Yousif Alabdullah and Azlan Bin Amran

Do Islamic banks need to earn extra profits? pp. 369-381

Yasushi Suzuki, S.M. Sohrab Uddin and Pramono Sigit

Enhancing the role ofBaitul Maalin givingQardhul Hassanfinancing to the poor at the bottom of the economic pyramid pp. 382-391

Permata Wulandari

The role of Islamic governance in the reinforcementwaqfreporting: SIRC Malaysia case pp. 392-406

Dalila Daud

The performance of Islamic banks during the 2008 global financial crisis pp. 407-420

Mohammed Ebrahim Hussien, Md. Mahmudul Alam, Md Murad and Abu N.M. Wahid

Academic malaise among future Muslim accountants: role of piety pp. 421-447

Hairul Suhaimi Nahar

Standardisation of legal documentation in Islamic home financing in Malaysia pp. 448-465

Syarah Syahira Mohd Yusoff and Umar A. Oseni

Comparative analysis ofShari’ah-compliant portfolios: evidence from Pakistan pp. 466-487

Salman Ahmed Shaikh, Mohd Adib Ismail, Abdul Ghafar Ismail, Shahida Shahimi and Muhammad Hakimi Mohd. Shafiai

Volume 10, issue 2, 2019

DoesShariahcommittee composition influenceShariahgovernance disclosure? pp. 158-184

Nazrul Hazizi Noordin and Salina Kassim

Building committedWaqif: the role of information disclosure pp. 185-215

Mohamad Isa Abd Jalil, Sofri Yahya and Anwar Allah Pitchay

A comparison of the impact of the Basel standards upon Islamic and conventional bank risks in the Gulf state region pp. 216-235

Muhammad Fuad Farooqi and John O’Brien

Financial sustainability of statewaqfinstitutions (SWIs) in Malaysia pp. 236-258

Maliah Sulaiman and Muntaka Alhaji Zakari

The possibilities of community redevelopment with Islamic finance pp. 259-273

Daniel Hummel and Ayesha Tahir Hashmi

Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia pp. 274-296

Abdulsamad Alazzani, Wan Nordin Wan-Hussin and Michael Jones

The quest for morally competent future Muslim accountants pp. 297-314

Umaru Zubairu, Suhaiza Ismail and A.H. Fatima

Islamic finance instruments for promoting long-run investment in the light of the well-being criterion (maslaha) pp. 315-339

Masudul Alam Choudhury, Mohammad Shahadat Hossain and Mohammad Taqiuddin Mohammad

Volume 10, issue 1, 2019

Factors influencing Islamic banks’ capital structure in developing economies pp. 2-20

Abdullah Awadh Abdullah Bukair

Income smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks pp. 21-34

Sigid Eko Pramono, Hilda Rossieta and Wahyoe Soedarmono

Sukukrisks – a structured review of theoretical research pp. 35-49

Rashedul Hasan, Abu Umar Faruq Ahmad and Tamiza Parveen

Efficiency and bank margins: a comparative analysis of Islamic and conventional banks in Yemen pp. 50-72

Fekri Ali Shawtari, Mohamed Ariff and Shaikh Hamzah Abdul Razak

Back to the future: returning to silver-backed money in Sri Lanka pp. 73-97

Suhail Sinna Lebbe, Azhar Mohamad and Imtiaz Mohammad Sifat

Accountability in Islamic financial institution pp. 98-114

Zakaria Ali Aribi, Thankom Arun and Simon Gao

The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience pp. 115-133

Nor Farizal Mohammed, Fadzlina Mohd Fahmi and Asyaari Elmiza Ahmad

The influence of culture on service quality leading to customer satisfaction and moderation role of type of bank pp. 134-154

Yousef Mohamed Endara, Asbi B. Ali and Mohd Shukri Ab Yajid

Volume 9, issue 5, 2018

Female accounting students and their academic performance: evidence from Kuwait pp. 662-672

Khalid A. Alanzi

The impact of internal forces on acceptance of takaful by insurance policy-holders in India pp. 673-686

Syed Ahmed Salman, Hafiz Majdi Ab. Rashid and Sheila Nu Nu Htay

Empirical evidence of risk shifting in bonds and debt-basedsukuk pp. 687-700

Siti Raihana Hamzah, Obiyathulla Bacha, Abbas Mirakhor and Nurhafiza Abdul Kader Malim

Volume 9, issue 4, 2018

A Bourdieusian perspective in exploring the emergence and evolution of thefieldof Islamic microfinance in Indonesia pp. 482-497

Wuri Handayani, Roszaini Haniffa and Mohammad Hudaib

Do Islamic rural banks consider Islamic morality in assessing credit applications? pp. 498-513

Mahfud Sholihin, Ahmad Zaki and Aviandi Okta Maulana

Does prospectus information matter in IPO pricing? pp. 514-530

Rasidah Mohd-Rashid, Mansur Masih, Ruzita Abdul-Rahim and Norliza Che-Yahya

Shariah-compliant status and IPO oversubscriptions pp. 531-548

Ahmad Hakimi Tajuddin, Nur Adiana Hiau Abdullah and Kamarun Nisham Taufil Mohd

The compliance of disclosure with AAOIFI financial accounting standards pp. 549-566

Jabir Al-Sulaiti, A.A. Ousama and Helmi Hamammi

Sukuk announcement effects during financial crisis: the case for Indonesia pp. 567-586

Ziyaad Mahomed, Shamsher Ramadilli and Mohamed Ariff

Deposits structure, ownership concentration and corporate governance disclosure in GCC Islamic banks pp. 587-606

Rihab Grassa

Comparative compliance status of AAOIFI and IFSB standards pp. 607-628

Md. Hafij Ullah, Ruma Khanam and Tabassum Tasnim

Towards Islamic Accounting Anthropology pp. 629-647

Aji Dedi Mulawarman and Ari Kamayanti

The analysis of the effect of Islamic financing and labor relationship development toward nonperforming financing in Islamic banks pp. 648-660

Muhammad Bahrul Ilmi

Volume 9, issue 3, 2018

Sharia’hpractice at Islamic banks in Pakistan pp. 274-289

Muhammad Tariq Majeed and Abida Zainab

Business model of Islamic banks in Turkey pp. 290-307

Zeyneb Hafsa Orhan

An integrated adoption model for Islamic credit card: PLS-SEM based approach pp. 308-335

Dariyoush Jamshidi and Nazimah Hussin

Islamic banking: an exploratory study of public perception in Uganda pp. 336-352

Sulaiman Lujja, Mustafa Omar Mohammed and Rusni Hassan

Muslim and non-Muslim consumers’ perception towards introduction of Islamic banking in Ghana pp. 353-377

Joseph Mbawuni and Simon Gyasi Nimako

Efficiency, stability and asset quality of Islamicvis-à-visconventional banks pp. 378-400

Muhammad Rizky Prima Sakti and Azhar Mohamad

Comparing the determinants of fund flows in domestically managed Malaysian Islamic and conventional equity funds pp. 401-414

Jaizah Othman, Mehmet Asutay and Norhidayah Jamilan

Complying with the requirements for issuance of SRI sukuk: the case of Khazanah’s Sukuk Ihsan pp. 415-433

Nazrul Hazizi Noordin, Siti Nurah Haron, Aznan Hasan and Rusni Hassan

Shariaaccounting standard for sukuk (Islamic bond) accounting in Indonesia pp. 434-447

Dodik Siswantoro

Developingwaqfland through crowdfunding-waqfmodel (CWM): the case of Malaysia pp. 448-456

Mohamed Asmy Bin Mohd Thas Thaker and Anwar Allah Pitchay

Bridging and bonding: having a Muslim diversity on corporate boards and firm performance pp. 457-478

Rohail Hassan and Maran Marimuthu

Volume 9, issue 2, 2018

Exploring the relationship between corporate social responsibility, brand image and brand equity in Iranian banking industry pp. 106-118

Reza Salehzadeh, Javad Khazaei Pool and Amir Hossein Jafari Najafabadi

Bank’s financial stability and risk management pp. 119-137

Ahmed Elbadry

Islam, communication and accounting pp. 138-154

UmmeSalma Mujtaba Husein

Factors influencing the selection of unit trust funds among Malaysian retail investors pp. 155-170

Naail Mohammed Kamil, Muthaloo Subramaniam, Halane Elmi Ali, Mohammed Borhandden Musah and Acheampong Alex

The nature of well-being objective function in tax-free regime of ethico-economics pp. 171-182

Masudul Alam Choudhury

WhetherShari’ahcompliance efficiency is a matter for the financial performance pp. 183-200

Md. Hafij Ullah and Ruma Khanam

Competency and effectiveness of internalShariahaudit in Islamic financial institutions pp. 201-221

Azam Abdelhakeem Khalid, Hasnah Haron and Tajul Ariffin Masron

Analysis of commodity reserve currency system from Siyasah Shariyyah perspective pp. 222-250

Jameel Ahmed, Ahamed Kameel Mydin Meera, Muhammad Yusuf Saleem and Patrick Collins

Do board characteristics affect bank performance? Evidence from the Bahrain Islamic banks pp. 251-272

Abdelaziz Hakimi, Houssem Rachdi, Rim Ben Selma Mokni and Houda Hssini

Volume 9, issue 1, 2018

Measures of customers’ perception of carIjarahfinancing pp. 2-16

Asim Ehsan Wahla, Hamid Hasan and Muhammad Bhatti

Macroeconomic shocks, fragility and home financing in Malaysia: can rental index be the answer? pp. 17-44

Rosylin Mohd Yusof, Farrell Hazsan Usman, Akhmad Affandi Mahfudz and Ahmad Suki Arif

The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry pp. 45-58

Muhammad Kashif, Khurrum Faisal Jamal and Mohsin Abdur Rehman

A path analysis approach on the factors of human development among Muslims in Nigeria pp. 59-76

Ibrahim Abiodun Oladapo and Asmak Ab Rahman

Is the high performance organization framework applicable to Takaful insurance companies? pp. 77-90

Meerna Mroueh and Andre de Waal

Musharakah Mutanaqisahhome financing: issues in practice pp. 91-103

Alam Asadov, Zulkarnain Bin Muhamad Sori, Shamsher Mohamad Ramadilli, Zaheer Anwer and Shinaj Valangattil Shamsudheen