Journal of Islamic Accounting and Business Research

2010 - 2026

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

From Emerald Group Publishing Limited
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2020, month December, vol 12

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

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

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

2020, month November, vol 12

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

2020, month November, vol 11

A meta-crisis banking efficiency study in the MENA region pp. 2087-2112

Ioannis Anagnostopoulos, Emmanouil Noikokyris and George Giannopoulos

Lending cyclicality in dual banking system: empirical evidence from GCC countries pp. 2113-2135

Zied Saadaoui and Hichem Hamza

The role ofmaqasid al-Shariʿahin applyingfiqh muamalatinto modern Islamic banking in Malaysia pp. 2137-2154

Muhammad Shahrul Ifwat Ishak and Fathullah Asni

Effects of focus versus diversification on bank risk and return: evidence from Islamic banks’ loan portfolios pp. 2155-2168

Lama Tarek Al-kayed and Khaoula Chaffai Aliani

The (mis)use of al-Hilah (legal trick) and al-Makhraj (legal exit) in Islamic finance pp. 2169-2182

Edib Smolo and Abubakar Muhammad Musa

2020, month October, vol 11

Time value of money in Islamic accounting practice: a critical analysis from maqāṣid al-Sharī‘ah pp. 2035-2052

Ahmad Baehaqi, M. Nur A. Birton and Fahmi Ali Hudaefi

Toward new strategies of Islamic financial products development pp. 2053-2067

Walid Mansour

The bibliometric analysis of Islamic banking and finance pp. 2069-2086

Paolo Pietro Biancone, Buerhan Saiti, Denisa Petricean and Federico Chmet

2020, month September, vol 11

Instruments for investment protection when structuring Islamic venture capital pp. 1907-1920

Abdul-Jalil Ibrahim and Monzer Kahf

2020, month August, vol 11

Alternative measures for predicting financial distress in the case of Malaysian Islamic banks: assessing the impact of global financial crisis pp. 1827-1845

Mehmet Asutay and Jaizah Othman

Risk management and corporate governance failures in Islamic banks: a case study pp. 1921-1939

Salah Alhammadi, Simon Archer and Mehmet Asutay

Developing a sustainable model of Waqf-based Takaful for flood victims in Malaysia pp. 1941-1952

Marhanum Che Mohd Salleh, Siti Salwani Razali, Nan Nuhidayu Megat Laksana, Nor Azizan Che Embi and Nurdianawati Irwani Abdullah

The effects of regulation and supervision on the risk-taking behaviour of Islamic banks pp. 1953-1967

Mehmet Asutay, Yusuf Ayturk and Ercument Aksak

Stock market volatility and exchange rate movements in the Gulf Arab countries: a Markov-state switching model pp. 1969-1987

Ngo Thai Hung

Does capital adequacy ratio influence risk-taking behaviour of conventional and Islamic banks differently? Empirical evidence from dual banking system of Malaysia pp. 1989-2015

Rafik Harkati, Syed Musa Alhabshi and Salina Kassim

Strategic pricing by Islamic banks and the impact on customer satisfaction and behavioral intention pp. 2017-2033

Ali Rama

2020, month July, vol 11

Does the Shariah committee influence risk-taking and performance of Islamic banks in Malaysia? pp. 1739-1755

Mansor Isa and Siew-Peng Lee

Profit- and loss-sharing impact on Islamic bank liquidity in GCC countries pp. 1791-1806

Khoutem Ben Jedidia

The impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks pp. 1807-1825

Afef Khalil and Neila Boulila Taktak

Screening ofMurabahabusiness process through Quran and hadith: a text mining analysis pp. 1889-1905

Issam Tlemsani, Farhi Marir and Munir Majdalawieh

2020, month June, vol 11

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks pp. 1847-1870

Sherif El-Halaby, Hesham Albarrak and Rihab Grassa

Motivating factors for consumers to participate intakāful: a survey by Indian insurance policyholders pp. 1871-1888

Syed Ahmed Salman and Rusni Hassan

2020, month May, vol 11

Investment account holders’ market discipline in GCC countries pp. 1757-1770

Imene Guermazi

Competition between conventional and Islamic banks in Malaysia revisited pp. 1771-1789

Rafik Harkati, Syed Musa Alhabshi and Salina Kassim

2020, month April, vol 11

How do takaful operators choose which model to adopt? A case study from the Kingdom of Bahrain pp. 1677-1688

Ahmed Mansoor Alkhan and M. Kabir Hassan

Selection of Value-at-Risk models for MENA Islamic indices pp. 1689-1708

Wassim Ben Ayed, Ibrahim Fatnassi and Abderrazak Ben Maatoug

Corporate governance mechanism and the risk exposure of Islamic mutual funds: evidence from Islamic countries pp. 1709-1723

Farrukh Naveed and Syed Zain Ul Abdin

An institutional analysis of the emergence and institutionalisation of Islamic banking practices in Indonesia pp. 1725-1738

A.K. Siti-Nabiha and Noval Adib

2020, month March, vol 11

Accounting for corruption within Islamic countries pp. 741-743

Mohammad Hudaib

The capital structure decisions of Islamic banks in the GCC pp. 745-764

Sayed Hashem Al-Hunnayan

Foreign directors and corporate governance in Islamic banks pp. 765-791

Ali R. Almutairi and Majdi Anwar Quttainah

Shariah monitoring, agency cost and fund performance in Malaysian mutual funds pp. 945-972

Mohd Fikri Sofi and M.H. Yahya

The influences of board of directors and management inShariahgovernance guidelines of the Islamic banks in Bangladesh pp. 1633-1647

Md. Kausar Alam, Muhammad Shahin Miah, Md. Naim Siddiquii and Mohammad Imtiaz Hossain

Product development in Islamic finance and banking in secular economies pp. 1665-1676

Yusuf Dinc

2020, month February, vol 11

Competition and market structure of the Malaysian Islamic banking industry pp. 721-740

Mohd Faizal Basri

The application of venture capital strategies tomusharakahfinancing pp. 827-844

Aisyah Abdul Rahman, Shifa Mohd Nor and Mohd Fadzli Salmat

Compliance behaviour from the holistic human nature perspective pp. 1145-1158

Fidiana Fidiana

Socio-economics and management of Muslim cemeterywaqfusing istibdal and GIS method in Penang state pp. 1343-1362

Fathullah Asni, Mohd Amirul Mahamud and Jasni Sulong

Social disclosure: compliance of Islamic banks to governance standards No. 7 of AAOIFI (2010) pp. 1427-1452

Nouha Ben Brahim and Mounira Ben Arab

Determinates of Islamic banks liquidity pp. 1619-1632

Ahmad Al-Harbi

Takaful operators: analysing segregated accounts between operator/participants pp. 1649-1664

Ahmed Mansoor Alkhan and M. Kabir Hassan

2020, month January, vol 11

Volatility of Malaysian conventional and Islamic indices: does financial crisis matter? pp. 1-11

Muhamad Abduh

The effect of religiosity on trainees’ reaction and motivation to transfer pp. 12-26

Abdul Rahim Zumrah, Muhammad Yusuf Khalid, Kalsom Ali and Ahmad Najaa' Mokhtar

A real asset management approach for Islamic investment in containerships pp. 27-48

Adam Abdullah, Rusni Hassan and Salina Kassim

The effect of managerial ability on product market competition and corporate investment decisions pp. 49-69

Mahdi Salehi, Ali Daemi and Farzana Akbari

The extent of audit report lag and governance mechanisms pp. 70-89

Mohamed Ahmed Kaaroud, Noraini Mohd Ariffin and Maslina Ahmad

Mathematical modelling of ashariah-compliant capital asset pricing model pp. 90-109

Mohamad Hafiz Hazny, Haslifah Mohamad Hasim and Aida Yuzy Yusof

Shari’ahsupervisory board’s size impact on performance in the Islamic banking industry pp. 110-129

Naji Mansour Nomran and Razali Haron

Toward Islamic deposit insurance model pp. 130-151

Usama Adnan Fendi

Corporate governance, SSB strength and the use of internal audit function by Islamic banks pp. 152-167

Saed Ahmed Sulub, Zalailah Salleh and Hafiza Aishah Hashim

House financing: contracts used by Islamic banks for finished properties in Malaysia pp. 168-178

Aishath Muneeza, Muhammad Fahmi Fauzi, Muhammad Faisal Bin Mat Nor, Mohamed Abideen and Muhammed Maher Ajroudi

Towards a core Islamic work value pp. 179-200

Mastura Ab. Wahab and Tajul Ariffin Masron

MurabahaandMusharakah Moutanaquissahpricing: an interest-free approach pp. 201-215

Rida Ahroum, Othmane Touri and Boujemâa Achchab

Effects of spiritual intelligence from Islamic perspective on emotional intelligence pp. 216-232

Md. Aftab Anwar, AAhad M. Osman Gani and Muhammad Sabbir Rahman

Ethical values and bank performance: evidence from financial institutions in Malaysia pp. 233-256

Tuan Azma Fatiema Tuan Ibrahim, Hafiza Aishah Hashim and Akmalia Mohamad Ariff

Corporate tax aggression and debt in Iran pp. 257-271

Mahdi Salehi and Shantia Salami

Incentives for conventional banks for the conversion into Islamic banks: evidence from Bangladesh pp. 273-287

Yasushi Suzuki, S.M. Sohrab Uddin and A.K.M. Ramizul Islam

Paradigmatic foundation and moral axioms of ihsan ethics in Islamic economics and business pp. 288-308

Necati Aydin

Shariahgovernance practices at Islamic fund management companies pp. 309-325

Amiratul Nadiah Hasan, Aisyah Abdul-Rahman and Zaleha Yazid

Qard-al-Hasan-based monetary policy and the role of the central bank as the lender of last resort pp. 326-345

Mohammad Selim and M. Kabir Hassan

Barriers to financial product innovation in Islamic banks in Pakistan pp. 346-360

Naveed Iqbal Chaudhry, Muhammad Azam Roomi and Sidra Dar

An analysis of the religious, social factors and income’s influence on the decision making in Islamic microfinance schemes pp. 361-376

Shaheen Mansori, Meysam Safari and Zarina Mizam Mohd Ismail

Competency model forShari’ahauditors in Islamic banks pp. 377-399

Nor Aishah Mohd Ali, Zurina Shafii and Shahida Shahimi

An institutional perspective for research inwaqfaccounting and reporting pp. 400-427

Nori Yani Abu Talib, Radziah Abdul Latiff and Aini Aman

Short-termSharīʿah-compliant Islamic liquidity management instruments to sustain Islamic banking pp. 428-439

Aishath Muneeza

Exploring novel Islamic monetary system pp. 440-456

Ahmet Suayb Gundogdu

Islamic legal maxim forShari’ahaudit in Islamic bank pp. 457-471

Nurulhuda Abd Rahman, Nor’azam Mastuki, Muhamad Rahimi Osman and Nawal Kasim

The influence of religion on the determinants of capital structure: the case of Saudi Arabia pp. 472-497

Somaiyah Alalmai, Abdullah M. Al-Awadhi, M. Kabir Hassan and Arja Turunen-Red

Zakat management pp. 498-510

Musa Yusuf Owoyemi

Business zakat compliance behavioral intention in a developing country pp. 511-530

Ram Al Jaffri Saad, Abubakar Umar Farouk and Dzarfan Abdul Kadir

Privileging downward accountability inWaqfmanagement pp. 533-554

Ahmad Zamri Osman and Gloria Agyemang

Enhancing socio-economic justice and financial inclusion in Nigeria pp. 555-572

Nurudeen Abubakar Zauro, Nurudeen Abubakar Zauro, Ram Al Jaffri Saad and Norfaiezah Sawandi

The performance ofShariah-compliant companies during and after the recession period – evidence from companies listed on the FTSE All World Index pp. 573-587

Muhammad Tahir and Salma Ibrahim

Push and pull model of women entrepreneurship: empirical evidence from the UAE pp. 588-609

Huda Al Matroushi, Fauzia Jabeen, Ayesha Matloub and Muhammad Tehsin

The intention to adopt Islamic financing in emerging economies: evidence from Uganda pp. 610-628

Juma Bananuka, Veronica Mukyala, Zainabu Tumwebaze, Johnson Ssekakubo, Musa Kasera and Mariam Ssemakula Najjuma

Stock returns in Islamic and conventional banks pp. 629-646

Ben Ltaifa Monia

The Islamic harmonization of consolidated auditors’ reports pp. 647-673

Mondher Fakhfakh

Sharīʿahcompliant working capital financing_ a case-study of Indian sugar industry pp. 674-693

Abuzar Nomani and Mohammad Khalid Azam

An exploratory study on social entrepreneurship in Egypt pp. 694-707

Rebecca Fakoussa, Simon O'Leary and Suzan Salem

The effect of managerial overconfidence on the conditional conservatism and real earnings management pp. 708-720

Mahdi Salehi, Mahmoud Lari DashtBayaz, Somayeh Hassanpour and Hossein Tarighi

Pricing efficiency of Saudi exchange traded funds (ETFs) pp. 793-809

Fahad Almudhaf and Bader Alhashel

Integration of Islamic capital market in ASEAN-5 countries pp. 811-825

Ibnu Qizam, Misnen Ardiansyah and Abdul Qoyum

Shari’acorporate governance disclosure of Malaysian IFIS pp. 845-868

Nurul Ain Shahar, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Information content and informativeness of the analyst report in Malaysia pp. 869-888

Hassanudin Mohd Thas Thaker, Azhar Mohamad, Nazrol Kamil Mustaffa Kamil and Jarita Duasa

Corporate social responsibility of Islamic banks: Malaysian practitioners’ outlook pp. 889-904

Wan Noor Hazlina Wan Jusoh and Uzaimah Ibrahim

Portfolio selection in Asia/Pacific region-Islamic markets pp. 905-928

Muhammad Hanif

Education strategy misfit, board effectiveness and Indonesian Islamic bank performance pp. 929-944

Rahma Wijayanti, Vera Diyanty and Sugiyarti Fatma Laela

Understanding self-efficacy and performance of salespersons in Islamic banking pp. 973-988

AbdulKader Kaakeh, M. Kabir Hassan, Stefan Van-Hemmen and Ishrat Hossain

Adoption of Islamic banking in a non-Islamic country: evidence from Uganda pp. 989-1007

Juma Bananuka, David Katamba, Irene Nalukenge, Frank Kabuye and Kasimu Sendawula

Islamic business ethics and practices of Islamic banks pp. 1009-1031

Muhammad Adli Musa, Mohd Edil Abd Sukor, Mohd Nazari Ismail and Muhd Ramadhan Fitri Elias

The relationships between time deposit rates, real rates, inflation and risk premium pp. 1033-1053

Siew-Peng Lee, Mansor Isa and Noor Azryani Auzairy

Credit risk in Islamic banking: evidence from the GCC pp. 1055-1081

Trevor Chamberlain, Sutan Hidayat and Abdul Rahman Khokhar

Exploring the development of Islamic banking in Nigeria using an actor-network theory perspective pp. 1083-1099

Hadiza Sa’id

Assessing the impact of entrepreneurial skills development on self-employment practices amongst Egyptian and Bahraini accounting students in public and private universities pp. 1101-1120

Sameh Reyad, Sherine Badawi and Allam Hamdan

Elimination of poverty by Islamic value based cooperative model pp. 1121-1143

Mohammad Selim and Mohammad Omar Farooq

Trust in takaful agents: antecedents and consequences pp. 1161-1174

Syadiyah Abdul Shukor

The role of related party transactions on sukuk financing pp. 1175-1190

Norakma Abd Majid, Akmalia Mohamad Ariff and Nor Raihan Mohamad

The impact of situational factors on ethical choice pp. 1191-1210

Shinaj Valangattil Shamsudheen and Saiful Azhar Rosly

The impact ofShariahfinance compliance level on the cost of debt pp. 1211-1226

Harit Satt, Fatima Zahra Bendriouch and Sarah Nechbaoui

Relative performance of religious and ethical investment funds pp. 1227-1244

Esther Castro, M. Kabir Hassan, Jose Francisco Rubio and Zairihan Abdul Halim

Comparative analysis between global sukuk and bond indices: value-at-risk approach pp. 1245-1256

Rubaiyat Ahsan Bhuiyan, Maya Puspa, Buerhan Saiti and Gairuzazmi Mat Ghani

Risk management with a duration gap approach pp. 1257-1300

Jamshaid Anwar Chattha, Syed Musa Alhabshi and Ahamed Kameel Mydin Meera

What drives the financial performance of general takaful companies? pp. 1301-1322

Mazhar Hallak Kantakji, Baharom Abdul Hamid and Syed Othman Alhabshi

Indirect effect of workplace bullying on emotional exhaustion through job insecurity among Malaysian workers pp. 1325-1342

Alireza Jalali, Mastura Jaafar and Nur Izzati Hidzir

Murabahasyndrome of Islamic banks: a paradox or product of the system? pp. 1363-1378

Mohammad Dulal Miah and Yasushi Suzuki

Examining the influence of factors critical for the consumer to accept the offered Islamic home financing pp. 1379-1402

Hanudin Amin

Performance analysis of Turkey’s participation and conventional indices using TOPSIS method pp. 1403-1416

Selim Baha Yildiz

Weights and measures in the Hijaz during the Abbasid period 132-334H/749-945 A.D pp. 1417-1425

Hessa Aljabr

Unified theory of firm: an empirical analysis pp. 1453-1478

Jarita Duasa, Suhaimi Mhd Sarif and Nur Arfifah Abdul Sabian

Performance measurement of Islamic mutual funds using DEA method pp. 1481-1496

Abul Hassan, Abdelkader Chachi and Mahfuzur Rahman Munshi

Salamfor import operations: mitigating commodity macro risk pp. 1497-1514

Zaheer Anwer

Financial literacy among Malaysian Muslim undergraduates pp. 1515-1529

Ana Shakirah Md.Sapir @ Md.Shafik and Wan Marhaini Wan Ahmad

Depositor discipline, financial crisis and macroprudential policies pp. 1531-1553

Saibal Ghosh

Risk and risk management practices pp. 1555-1581

Adel Elgharbawy

Shariah compliance and information transmission: evidence from an emerging market pp. 1583-1597

Omar Farooq and Zakir Pashayev

Modified integrated Islamic CSRD index and financial performance of Malaysian Islamic banks pp. 1599-1617

Fatimah Noor Rashidah Mohd Sofian and Rusnah Muhamad