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The compliance of disclosure with AAOIFI financial accounting standards

Jabir Al-Sulaiti, A.A. Ousama and Helmi Hammami
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Jabir Al-Sulaiti: Qatar University
A.A. Ousama: Qatar University
Helmi Hammami: ESC [Rennes] - ESC Rennes School of Business

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Abstract: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions' (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar.

Keywords: Qatar; Islamic banks; Compliance; AAOIFI; Bahrain; Accounting standards (search for similar items in EconPapers)
Date: 2018-07-09
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Citations: View citations in EconPapers (2)

Published in Journal of Islamic Accounting and Business Research, 2018, 9 (4), pp.549-566. ⟨10.1108/JIABR-10-2017-0144⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02194582

DOI: 10.1108/JIABR-10-2017-0144

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