Journal of Islamic Accounting and Business Research

2010 - 2024

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

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Volume 8, issue 4, 2017

Sukuk and conventional bonds: shareholder wealth perspective pp. 347-374

Mohamed Sherif and Cennet Tuba Erkol

Analysis of value at risk of Sukuk and conventional bonds in Pakistan pp. 375-388

Adeel Nasir and Umar Farooq

Understanding and evaluation of risk in Sukuk structures pp. 389-405

Mohammed Waleed Alswaidan, Arief Daynes and Paraskevas Pasgas

Pricing of Sukuk Musharakah with joint venture as underlying, beyond the use of PLS ratio pp. 406-419

Rida Ahroum and Boujemaa Achchab

Uniform framework forSukuk al-Ijarah– a proposed model for allmadhahib pp. 420-454

Abdul Rafay, Ramla Sadiq and Mobeen Ajmal

An esham-ijara structure in the United States? pp. 455-467

Daniel Hummel and Blake Goud

Volume 8, issue 3, 2017

Exploring the “social failures” of Islamic banks: a historical dialectics analysis pp. 250-271

Zayyad Abdul-Baki and Ahmad Bukola Uthman

Measuring Shariah non-compliance risk (SNCR): claw-out effect of al-bai-bithaman ajil in default pp. 272-283

Saiful Azhar Rosly, Muhammad Arzim Naim and Ahcene Lahsasna

Objectives of Islamic banks: a missive from mission statements and stakeholders’ perceptions pp. 284-303

Ishfaq Ahmed, Muhammad Musarrat Nawaz, Rizwan Qaisar Danish, Ahmad Usman and Muhammad Zeeshan Shaukat

Knowledge of Islamic accounting among professionals: evidence from the Tunisian context pp. 304-325

Rym Ben Abd El Afou

Towards developing service quality index forzakatinstitutions pp. 326-333

Norazlina Abd. Wahab, Zairy Zainol and Mahyuddin Abu Bakar

Economic and market predictors of solvency of family takaful in Malaysia pp. 334-344

Muhamad Abduh and Syaza Nawwarah Zein Isma

Volume 8, issue 2, 2017

Determinants of financial performance of Islamic banks: an intellectual capital perspective pp. 130-142

Tasawar Nawaz and Roszaini Haniffa

Shariah-compliant investments and stock returns: evidence from the Indonesian stock market pp. 143-160

Devi Lusyana and Mohamed Sherif

Applying the TOE framework in the Halal warehouse adoption study pp. 161-181

Abdul Hafaz Ngah, Yuserrie Zainuddin and Ramayah Thurasamy

The effect of Islamic values on voluntary corporate governance disclosure pp. 182-202

Waleed M. Albassam and Collins Ntim

The harmonization of audit reports of Islamic banks pp. 203-228

Mondher Fakhfakh

Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia pp. 229-247

Murniati Mukhlisin

Volume 8, issue 1, 2017

Financial development, Islamic finance and economic growth: evidence of the UAE pp. 2-22

Hajer Zarrouk, Teheni El Ghak and Elias Abu Al Haija

Comparing the competition of Malaysia Islamic and conventional banks pp. 23-40

Muhamad Azhari Wahid

A review of efficiency measures for REITS and their specific application for Malaysian Islamic REITS pp. 41-53

Nor Nazihah Chuweni and Chris Eves

An accounting perspective on the use of combined contracts and donations in Islamic financial transactions pp. 54-69

Muhannad Ahmed Atmeh and Bassam Maali

Accountability and narrative disclosure by Muslim charity organisations in the UK pp. 70-86

Sofia Yasmin and Roszaini Haniffa

Poverty alleviation through financing microenterprises with equity finance pp. 87-99

Salman Ahmed Shaikh

Liquidity risk management: conventional versus Islamic banking system in Egypt pp. 100-128

Nevine Sobhy Abdel Megeid

Volume 7, issue 4, 2016

Developing cash waqf model as an alternative source of financing for micro enterprises in Malaysia pp. 254-267

Mohamed Asmy Bin Mohd Thas Thaker, Mustafa Omar Mohammed, Jarita Duasa and Moha Asri Abdullah

Performance of shariah-compliant firms and non-shariah-compliant firms in the MENA region pp. 268-281

Omar Farooq and Amal Alahkam

Customer perception regarding Sharī‘ah compliance of Islamic banking sector of Pakistan pp. 282-303

Lutfullah Saqib, Muhammad Aitisam Farooq and Aliya Mueen Zafar

Discovering perceptions of Muslim consumers toward the ICRICHalallogo pp. 304-317

Mahdi Borzooei and Maryam Asgari

The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region pp. 318-348

Hounaida Mersni and Hakim Ben Othman

Revisiting estimation methods of business zakat and related tax incentives pp. 349-364

Mohammed Obaidullah

Volume 7, issue 3, 2016

A critique on accounting for murabaha contract pp. 190-201

Mezbah Uddin Ahmed, Ruslan Sabirzyanov and Romzie Rosman

Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments pp. 202-214

Zurina Shafii and Abdul Rahim Abdul Rahman

Fair value and banking contagion pp. 215-236

Leila Gharbi and Halioui Khamoussi

Shariadisclosures pp. 237-252

Anna Che Azmi, Norazlin Ab Aziz, Normawati Non and Rusnah Muhamad

Volume 7, issue 2, 2016

Exploring novel Islamic finance methods in support of OIC exports pp. 78-92

Ahmet Suayb Gundogdu

Ownership structure, deposits structure, income structure and insolvency risk in GCC Islamic banks pp. 93-111

Rihab Grassa

Solvency stress testing of Islamic commercial banks pp. 112-147

Jamshaid Anwar Chattha and Simon Archer

Sharīʿah appraisal on the issue of imposing burden of proof to the entrepreneur in trust based contracts pp. 148-169

Asmadi Mohamed Naim, Mohd Noor Habibi Hj Long, Mahyuddin Abu Bakar and Muhammad Nasri Md Hussain

A critical analysis of the use of fair value by Islamic Financial Institutions pp. 170-183

Leila Gharbi

Volume 7, issue 1, 2016

Muslim women contribution to economic activities: a viewpoint pp. 2-5

Yvonne Ridley

Macroprudential policies, crisis and risk-taking pp. 6-27

Saibal Ghosh

Recent trends in Islamic banks’ lending modes in Bangladesh: an evaluation pp. 28-41

Yasushi Suzuki and S. M. Sohrab Uddin

Do Muslims intend to participate in Islamic insurance? pp. 42-58

Maizaitulaidawati Md Husin and Asmak Ab Rahman

Fundamental Islamic perspective of work ethics pp. 59-76

Saeed Hameed Aldulaimi

Volume 6, issue 2, 2015

The practice of IFSB guiding principles of risk management by Islamic banks pp. 150-172

Romzie Rosman and Abdul Rahim Abdul Rahman

Earnings management behaviour of Shariah-compliant firms and non-Shariah-compliant firms pp. 173-188

Omar Farooq and Allaa AbdelBari

Underpricing of IPOs in Saudi Arabia and Sharia compliance pp. 189-207

David Mayes and Faisal Alqahtani

Islamic finance, contagion effects, spillovers and monetary policy pp. 208-221

Wafik Grais and Wassim Rajhi

An empirical study on the influence of Islamic values in poverty alleviation pp. 222-243

Abdelhak Senadjki and Jamalludin Sulaiman

The key players’ perception on the role of Islamic microfinance in poverty alleviation pp. 244-267

Kausar Abbas and Nasim Shirazi

Societal institutions and control system characteristics: empirical evidence from the UAE pp. 268-291

Mayada Abd El-Aziz Youssef and Essam Moustafa

Assessing the contribution of Islamic finance to economic growth pp. 292-310

M. Shabri Abd. Majid and Salina H. Kassim

Volume 6, issue 1, 2015

Islamic human resource practices and organizational performance pp. 2-18

Ilhaamie Abdul Ghani Azmi

The quality of earnings in Shariah-compliant companies: evidence from Malaysia pp. 19-41

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Siti Rahayu Sarman

Gambling-free lottery, a new Islamic lending ticket pp. 42-54

Ahmad B Hassanat and Ghada Awad Al Tarawneh

TheSharia-compliance of financial reporting practices: a case study onwaqf pp. 55-72

Anna Che Azmi and Mohamed Hisham Hanifa

Working in the UAE: expatriate management experiences pp. 73-93

Hanan AlMazrouei and Richard J. Pech

The global financial crisis and Islamic finance: a review of selected literature pp. 94-106

Abdou Diaw

A critical analysis of Islamic equity funds pp. 107-121

Kai Aaron Clarke

Local agricultural financing and Islamic banks: is Qard-al-Hassan a possible solution? pp. 122-147

Lutfullah Saqib, Mueen Aizaz Zafar, Khurram Khan, Kellie W. Roberts and Aliya Mueen Zafar