Journal of Islamic Accounting and Business Research

2010 - 2024

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

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

“Conventional” accounting vs “Islamic” accounting: the debate revisited pp. 126-141: Sivakumar Velayutham
An Islamic perspective on the true and fair view override principle pp. 142-157: Abang Salihin, A.H. Fatima and Abdulrahman Anam Ousama
The relationship between capital structure and performance of Islamic banks pp. 158-181: Lama Tarek Al-Kayed, Sharifah Raihan Syed Mohd Zain and Jarita Duasa
Determinants ofzakah(Islamic tax) compliance behavior pp. 182-193: Ram Al Jaffri Saad and Roszaini Haniffa
Islamic environmental ethics pp. 194-204: Riham R. Rizk

Tunisia Islamic finance: overview and future prospects pp. 2-14: Neila Boulila Taktak and Sarra Ben Slama Zouari
Islamic insurance prospects in Tunisia in the wake of the Jasmine revolution pp. 15-28: Abdelghani Echchabi, Lukman Ayinde Olorogun and Dhekra Azouzi
Competitive conditions and market power of Islamic and conventional commercial banks pp. 29-46: Hichem Hamza and Safa Kachtouli
Islamic banks-Sukuk markets relationships and economic development pp. 47-60: Daoud Ben Jedidia Khoutem
Shariah-compliance and value of analysts' recommendations: evidence from the MENA region pp. 61-76: Omar Farooq
Risk management tools practiced in Islamic banks: evidence in MENA region pp. 77-97: Rim Ben Selma Mokni, Abdelghani Echchabi, Dhekra Azouzi and Houssem Rachdi
The determinants of loan loss and allowances for MENA banks pp. 98-120: Dennis Olson and Taisier A. Zoubi

Shari'ahdisclosures in Malaysian and Indonesian Islamic banks pp. 100-131: Wan Amalina Wan Abdullah, Majella Percy and Jenny Stewart
Mission statements readability: an insight into Islamic banks pp. 132-150: Ishfaq Ahmed, Muhammad Zeeshan Shaukat and Talat Islam
Islamic banking and economic growth in GCC & East Asia countries pp. 151-172: Rosylin Mohd. Yusof and Mejda Bahlous
Exploring the perceptions of auditor independence in Indonesia pp. 173-202: Yudi Irmawan, Mohammad Hudaib and Roszaini Haniffa
Islamic perspective of management accounting decision making techniques pp. 203-219: Zayyad Abdul-Baki, Ahmad Bukola Uthman, Atanda Aliu Olanrewaju and Solihu Aramide Ibrahim

Antecedents ofzakatpayers' trust in an emergingzakatsector: an exploratory study pp. 4-25: Murtala Oladimeji Abioye Mustafa, Muslim Har Sani Mohamad and Muhammad Akhyar Adnan
Determinants of demand on family Takaful in Malaysia pp. 26-50: Mohamed Sherif and Nor Azlina Shaairi
An exploratory analysis of management accounting practices in the Arab Gulf Cooperative countries pp. 51-63: John Daniel Mclellan and Esam Moustafa
The need of accounting standards for Islamic financial institutions: evidence from AAOIFI pp. 64-76: Adel Mohammed Sarea and Mustafa Mohd Hanefah
The effects of new AAOIFI standards on Sukuk in choosing the most authentic Islamic principles pp. 77-93: Asmadi Mohamed Naim, Mohamad Yazid Isa and Mohd Liki Hamid

A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain pp. 78-98: Thea Vinnicombe
Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries pp. 99-120: Ghada Altarawneh and Mike Lucas
A critical review of the literature on the rate of return risk in Islamic banks pp. 121-137: Zairy Zainol and Salina Hj. Kassim
Optimized drawdown risk in evaluating the performance of Malaysian mutual funds pp. 138-162: Mohammad Reza Tavakoli Baghdadabad, Fauzias Matnor and Izani Ibrahim
Is “not‐real” price lawful? pp. 163-177: Dodik Siswantoro

A critique on accounting for themudarabahcontract pp. 7-19: Muhannad A. Atmeh and Abdul Hadi Ramadan
Disclosure ofShariahcompliance by Malaysiantakafulcompanies pp. 20-38: Nor Aziah Abu Kasim
The UK legal reforms on pension and the opportunity for Islamic pension funds pp. 39-56: Faizal Ahmad Manjoo
Viewpoints: when the Islamisation model doesn't work pp. 57-66: Razwan Ul‐Haq
Ijarahcontract: a practical dilemma pp. 67-69: Fahad Zafar

Accountability in the sacred context pp. 87-113: Hairul Suhaimi Nahar and Hisham Yaacob
Determinants of corporate social responsibility disclosure: the case of Islamic banks pp. 114-141: Sayd Farook, M. Kabir Hassan and Roman Lanis
The nature of smoothing returns practices: the case of Islamic banks pp. 142-152: Neila Boulila Taktak
Management accounting systems in Islamic and conventional financial institutions in Malaysia pp. 153-176: Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail

Incentive‐based regulation for Islamic banks pp. 8-21: Sayd Zubair Farook and Mohammad Omar Farooq
Determinants of customers' intention to use Islamic personal financing pp. 22-42: Hanudin Amin, Abdul Rahim Abdul Rahman, Stephen Laison Sondoh and Ang Magdalene Chooi Hwa
A framework to analyse the efficiency and governance ofzakatinstitutions pp. 43-62: Norazlina Abd. Wahab and Abdul Rahim Abdul Rahman
An empirical investigation of the audit expectations gap in Iran pp. 63-76: Omid Pourheydari and Mina Abousaiedi

Islamic finance: from sacred intentions to secular goals? pp. 85-91: Roszaini Haniffa and Mohammad Hudaib
Accounting, religion and organisational culture: the creation of Jordan Islamic Bank pp. 92-113: Bassam Maali and Christopher Napier
Do Islamic banks use loan loss provisions to smooth their results? pp. 114-127: Neila Boulila Taktak, Sarra Ben Slama Zouari and AbdelKader Boudriga
Does foreign presence foster Islamic banks' performance? Empirical evidence from Malaysia pp. 128-147: Fadzlan Sufian
Is faith‐based investing rewarding? The case for Malaysian Islamic unit trust funds pp. 148-171: M. Kabir Hassan, Abu Nahian Faisal Khan and Thiti Ngow

The two Ws of Islamic accounting research pp. 5-9: Roszaini Haniffa and Mohammad Hudaib
Supervisory, regulatory, and capital adequacy implications of profit‐sharing investment accounts in Islamic finance pp. 10-31: Simon Archer, Rifaat Ahmed Abdel Karim and Venkataraman Sundararajan
Form versus substance: AAOIFI projects and Islamic fundamentals in the case ofsukuk pp. 32-41: Bill Maurer
Accentuating the positive: governance of Islamic investment funds pp. 42-59: Mervyn K. Lewis
Initial returns of Malaysian IPOs andShari'a‐compliant status pp. 60-74: Ruzita Abdul Rahim and Othman Yong