Journal of Islamic Accounting and Business Research
Issue(s) available: 69 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 5
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Volume 5
Tax compliance behaviour among Islamic educators in Malaysia
Farah Nabihah Rahman, Salwa Hana Yussof, Khadijah IsaThis study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.
Human capital and Islamic banking: a systematic literature review
Muhammad Bilal Zafar, Ahmad JafarThere are many areas of research that are untapped in Islamic banking, and human capital is one of them. This paper aims to systematical review the relevant literature on human…
Impact of Sharia hospital service standards and religiosity commitment on patient satisfaction and loyalty: insights from certified Sharia hospital in Indonesia
Ngatindriatun Ngatindriatun, Muhammad Alfarizi, Tika WidiastutiThis study aims to analyze the influence of the dimensions of Sharia hospital service standards, religiosity commitment and trust of Muslim patients on attitudes and satisfaction…
The effect of political connections on the relationship between managers’ personality traits and corporate social responsibility disclosure
Mahdi Salehi, Nazanin BashirimaneshCorporate social responsibility (CSR) might be among the primary factors ensuring any organization’s survival, and disclosing its related information is very important. This…
Examining a distinctive loan contract “Pagang Gadai” practiced in a Muslim society: an Islamic finance perspective
Vima Tista PutrianaThis study aims to examine a distinctive loan contract widely practiced in a Muslim society.
Investors’ demand in Initial Public Offering (IPO): Shariah compliance, corporate governance and macroeconomic factors
Abdullah Al Masud, Burhan UluyolInitial Public Offering (IPO) is a major milestone for a company. It allows a private company to issue shares to a much broader group of investors and become public. But…
An investigation of waqf-based Islamic micro financial institution models to identify the most effective model for Indonesia
Ascarya AscaryaThis study aims to determine the best waqf-based Islamic microfinancial institution (IMFI) model by first determining various viable waqf-based IMFI models and then evaluating…
The impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks
Mariem Ben Abdallah, Slah BahloulThe purpose of this paper is to investigate the impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks (IBs) in the Middle East, North Africa…
Three research method approaches: musharaka financing performance model in Indonesian Islamic banks
Ahmad Roziq, Moch Shulthoni, Eza Gusti Anugerah, Ahmad Ahsin Kusuma Mawardi, Whedy PrasetyoThis paper aims to create a model of musharaka financing performance and Islamicizing agency theory to explain issues related to musharaka financing and propose solutions to these…
Unveiling interest rates and Islamic banking activity: empirical evidence from Saudi banks
Mouldi Djelassi, Jamel BoukhatemThe purpose of this paper was to explore the impact of interest rate shocks on the deposits and financing of Islamic and conventional banks in Saudi Arabia.
Determinants of financial statement fraud: the perspective of pentagon fraud theory (evidence on Islamic banking companies in Indonesia)
Sarwenda Biduri, Bambang TjahjadiThe purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.
Framework for Islamic social entrepreneurship
Kausar YasmeenThis study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…
Indonesia Shariah Stock Index (ISSI) firms and environmental, social, and governance (ESG) disclosure in Indonesia
Vidia Gati, Iman Harymawan, Mohammad NasihThis study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting…
Was the interest burden of the Ottoman public debt sustainable? A cliometric analysis
M. Kabir Hassan, Hasan Kazak, Melike Buse Akcan, Hasan AzaziThe purpose of this study is to determine whether the Ottoman Empire’s net interest payments and foreign debt were sustainable or not in terms of their burden on budget revenues…
The role of Sharia governance in minimizing credit risk in Islamic banking: a systematic literature review
Annisa Adha Minaryanti, Tettet Fitrijanti, Citra Sukmadilaga, Muhammad Iman Sastra MihajatThe purpose of this paper is to engage in a systematic examination of previous scholarship on the relationship between Sharia governance (SG), which is represented by the Sharia…
Organisational growth and decline in Indonesian Islamic banks
Muhammad Bahrul Ilmi, Muslim Har Sani Mohamad, Ros Aniza Mohd. ShariffThis study aims to investigate the growth of Indonesian Islamic banks and explores organisational growth determinants from different perspectives, namely, organisational climate…
Calendar anomalies and asymmetric volatility of returns in the Indonesian stock market: conventional vs Islamic indices
Faouzi Ghallabi, Khemaies Bougatef, Othman MnariThis study aims to identify calendar anomalies that can affect stock returns and asymmetric volatility. Thus, the objective of this study is twofold: on the one hand, it examines…
Resilience of ethical and nonethical stock during COVID-19 crisis: a case of Indonesia Stock Exchange
Abdul Qoyum, Rizqi Umar AlHashfi, Mamduh Mahmadah Hanafi, Hassanudin Mohd Thas Thaker, Jaenal EffendiThis study aims to empirically investigates the effect of the COVID-19 pandemic on ethical and nonethical stocks in Indonesia. Ethical stocks which are characterized by…
The impact of waqf-based microfinance program on clients’ well-being during COVID-19 pandemic: empirical evidence from Indonesia
Aimatul Yumna, Joan Marta, Ramel Yanuarta ReThe purpose of this study was to evaluate the impact of a waqf-based microfinance program on clients’ well-being during the COVID-19 pandemic.
Islamic marketing of conventional banks: bridging managers’ and clients’ perceived gaps
Mohammad Mominul Islam, Mostofa Mahmud HasanWhile the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims…
An exploratory insight into religion based communication in Islamic financial institutions
Hajira Liaqat, Ishfaq Ahmed, Sheikh Usman YousafThis study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Bank ownership and credit risk: an empirical study of Indonesian Islamic local banks
Heri Sudarsono, Mahfud Sholihin, Akhmad Akbar SusamtoThis study aims to determine the effect of bank ownership on the credit risk of Indonesian Islamic local banks (ILBs).
Linking perceived supervisor listening with OCBIP in Islamic financial institution: multiple mediation approach
Muhammad Zakiy, Khairiza RamadhaniThe purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several…
Gold-based housing financing model: proposing an alternative housing financing model for Islamic bank
Madha Adi Ivantri, Muhammad Hakim Azizi, Ana Toni Roby Candra Yudha, Yudi SaputraThis paper aims to propose a new housing finance mechanism through gold price as an alternative to interest rate in Islamic home financing, especially on Bai’Bithaman Ajil (BBA…
Tracing knowledge diffusion flows in Islamic finance research: a main path analysis
Abderahman Rejeb, Karim Rejeb, Suhaiza ZailaniThis study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.
External Shariah auditing in Islamic banks: what do internal auditors think?
Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan, Sabarina Mohammed ShahThis study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks…
Analysis of Islamic finance, Islamic accounting and standards research
Arzu Meriç, Halime KaracaThe Islamic financial system is a sector with a high potential for development, and the agenda has been set with theoretical studies before practical studies in this field have…
Bank liquidity creation, loan concentration and liquidity risk: a comparative analysis of dual banking system
Hassan Akram, Adnan HushmatKeeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for…
Intellectual capital and financial performance: does board size and independent directors matter? An empirical enquiry
Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad, Syed Emad Azhar AliIntellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…
Religiosity-based behavioral study, Islamic finance users’ approach and selection standard: empirical evidence from Pakistan
Muhammad Nazir, Shahab E. SaqibConsidering the speedy growth of Islamic finance and limited research work on Muslim behavior regarding Islamic Banking, this study aims to investigate to comprehend the stimulus…
Islamic, ethical and conventional mutual funds: a comparative study (1990–2022)
Said ElfakhaniThis study aims to test mutual fund superiority, comparing the performance of 646 Islamic mutual funds with 475 ethical funds and conventional proxies.
Efficiency, liquidity risk and asset quality: a comparative analysis of Islamic and conventional banks in Pakistan
Raheel Safdar, Afira Fatima, Memoona SajidThis study aims to investigate differences between Islamic and conventional banks in Pakistan with respect to their operational efficiency, liquidity risk and asset quality…
A review on Gharar dimension in modern Islamic finance transactions
Mohd Shahid Mohd Noh, Suffian Haqiem Nor Azelan, Muhammad Izzul Syahmi ZulkepliThis study aims to systematically review the literature on modern Islamic finance transactions pertaining to Gharar dimensions. Gharar is defined as uncertainty that potentially…
The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator
Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo, Mohammad HaseebBased on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and…
Millennials’ acceptance towards Qard al-hasan: extending Islamic theory of consumer behaviour
Imran Mehboob Shaikh, Hanudin Amin, Nurul AshiqinThe purpose of this paper is to look into millennials’ acceptance of Qard al-hasan using the Islamic theory of consumer behaviour (iTCB) in Malaysia.
Waqif preference of waqf-based qardhul hassan financing in Malaysia using a maqāṣid approach
Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh, Muhamad AbduhThe purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.
Macro level literature analysis of Islamic banking and finance in Covid-19 crisis
Muhammad Wajid RazaThe purpose of this study is to conduct a systematic content review and bibliometric analysis of the current research trends, core concepts and knowledge mapping on the topic…
Expanding financial inclusion participation in Muslim-dominated communities through Islamic finance products (IFP) adoption
Haruna Musa, Nor Hayati Binti Ahmad, Alias Mat NorThis study aims to expand the theory of planned behaviour (TPB) to understand determinants of financial inclusion participation behaviour through the mediating effect of Islamic…
Responding to Islamic finance anomalies in Indonesia: Sharia financial literacy using virtual reality context
Ratna Candra Sari, Mahfud Sholihin, Fitra Roman Cahaya, Nurhening Yuniarti, Sariyatul Ilyana, Erna FitrianaThe purpose of this paper is to investigate the process by which the level of immersion in virtual reality-based behavioral simulation (VR-BS) impacts on the non-cognitive and…
Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia
Siti Nurhidayah Mohd Roslen, Mei-Shan Chua, Rafiatul Adlin Hj Mohd RuslanThe purpose of this study is to empirically investigate the asymmetric effects of financial risk on Sukuk market development for a sample of Malaysian countries over the period of…
Fast, fresh, healthy and halal: a mobile food app recipe for Muslim millennial loyalty
Dwi Suhartanto, David Dean, Hanudin Amin, Aceng Gima Sugiama, Fatya Alty AmaliaThe purpose of this study is to apprise mobile loyalty to halal food purchasing, including food quality, mobile quality, perceived value and satisfaction as its causes, and…
Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks
Sabrine Cherni, Anis Ben AmarThis study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.
Determinants of Islamic bank stability in Asia
Muhammad Iqbal, Lukmanul Hakim, Muhammad Abdul AzizThis study aims to analyze the factors that influenced the stability of Islamic banks in Asia.
Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah? The proposition of a new evaluation model using analytic hierarchy process
Rafikul Islam, Kazi Md. Tarique, Siti Salwani RazaliThe Takāful (Islamic insurance) industry operates on the principles of Maqāṣid al-Sharī’ah, and of late, the industry has witnessed significant market growth. The purpose of this…
The potential of Islamic financing in making financial development more entrepreneurship friendly
Hadia Sohail, Noman ArshedLiterature has pointed that conventional financial development theories have inconclusive role on motivating new businesses. New ventures often consider the conventional system…
Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing
Amer MorshedThis study aims to evaluate Islamic bank compliance with the accounting and auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple…
Intention to buy halal food through the ShopeeFood application on Generation Z Muslims
Juliana Juliana, Annisa Sabilla Limayurid, Fitranty Adirestuty, Ahmad Ajib Ridlwan, Sylva Alif Rusmita, Shafinar IsmailThis study aims to show the factors that influence the intention of Generation Z Muslims to buy halal food products through ShopeeFood.
Alternative model of Islamic deposit insurance for the Islamic banking system
Burhanuddin Susamto, Akhmad Akbar SusamtoThis paper aims to develop a novel approach to Islamic deposit insurance, specifically addressing the deficiencies in the current prevailing models of Islamic deposit insurance.
Islamic vs. conventional banking: what about the efficiency during coronavirus?
Amal BakourThe aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus…
The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy
Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon, Ali Shakir ZaidanThis study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure.
Mataram mosques management: intention to place mosque funds in Islamic banks
Lalu Rizky Adriansyah, Aisyah As-SalafiyahThis study aims to examine idle funds in mosques in Mataram City and analyze the intentions of the mosque chairman to place mosque funds in Sharia banks. Six variables are used to…
Linkages between capital, bank financing and economic growth: the case of Islamic and conventional banks from a panel of Muslim countries
Mohamed GhroubiThis study aims to examine the triple relationship between capital regulation, banking lending and economic growth in a dual markets. Specifically, the author seeks to explore how…
Upper-middle-class Muslim characteristics on cash waqf (Islamic endowment) participation for productive purposes: does one-fits-all strategy still works?
Rindawati Maulina, Wawan Dhewanto, Taufik FaturohmanTo better understand the characteristics of Indonesian Muslims, this study uses cluster analysis to group upper-middle-class Muslims based on psychographic variables related to…
Prominent scholars in Islamic economics and allied disciplines: a bibliometric review
Mohamed Aslam Akbar, Mohamed Asmy Mohd Thas Thaker, Mustafa Omar Mohammed, Nik Hziman Nik Mat, Hassanuddeen Abd.AzizThe purpose of this study is to address the lack of a proper database or finding system for scholars of Islamic economics (IE), as well as the dearth of literature on…
Shariah-compliant firms and earnings management: do continuation and ethnicity matter?
Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi, Rozaimah ZainudinThis study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower…
Digital risks and Islamic FinTech: a road map to social justice and financial inclusion
Mohammad AlsaghirThis study aims to map the digital risks for the Islamic finance industry. Since 2010, the financial space has largely shifted from being banking-centric to the entrepreneurship…
Factors influencing intention to invest in Shariah-compliant social impact bonds in Malaysia
Syed Marwan, Suhaiza Ismail, Engku Rabiah Adawiah Engku Ali, Mohamed Aslam Mohamed HaneefThe purpose of the paper is twofold. Firstly, this study aims to investigate the factors influencing stakeholders’ intention to invest in Shariah-compliant social impact bonds (SC…
Efficiency and performance of Islamic banks amid COVID-19
Lan-Huong Nguyen, Tu D.Q. Le, Thanh NgoThis paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic.
An analysis of zakat disclosure in Islamic banks
Moutaz Abojeib, Mohammad Ghaith Mahaini, Mhd Osama AlchaarThis paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank…
How is the halal certification policy implemented? Perspective analysis of small and medium enterprises (SMEs) in Indonesia
Wahyudin DarmalaksanaThis study aims to explore small and medium enterprises (SMEs) acceptance of the halal certification policy in Indonesia, aiming to understand their perspectives and…
Effects of oil price uncertainty on corporate investment of Islamic stocks: evidence from the extreme event of Covid-19 pandemic
Muhammad Tariq Khan, Abdul Rashid, Mushtaq Hussain Khan, Asif Zaman, Shahid AliThis paper aims to examine the effects of oil price uncertainty on corporate investment of Islamic stocks during the COVID-19 pandemic.
Dividend policy and shareholders’ wealth. A comparative analysis of Shariah-compliant and noncompliant nonfinancial firms in Pakistan
Saeed Akbar, Shehzad Khan, Zahoor Ul Haq, Muhammad Yusuf AminThe purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in…
Stock liquidity, future investment and future investment efficiency in an emerging economy: investigating the moderator role of financial constraints
Arash Arianpoor, Nahid MohammadbeikzadeThis study aims to investigate the relationship between stock liquidity, future investment, future investment efficiency and the moderating effect of financial constraints.
Earnings management practices and effectiveness of auditing mechanisms in Islamic and emerging economies
Ines Kateb, Mouna YoussefThis paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association…
Digitalization and sustainable development goals in emerging Islamic economies
Issam Tlemsani, Asif Zaman, Mohamed Ashmel Mohamed Hashim, Robin MatthewsThis study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study…
Sharia governance and organizational performance in zakat management organization: evidence from Indonesia
Faris Shalahuddin Zakiy, Falikhatun Falikhatun, Najim Nur FauziahThis paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.
The interconnectivity between Islamic financial literacy and financial sustainability: evidence from Muslim micro-entrepreneurs in Malaysia
Nik Hadiyan Nik Azman, Abdul Hadi Zulkafli, Tajul Ariffin Masron, Abdul Rahman Abdul MajidFinancial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to…
Board characteristics and takaful performance: the moderating role of ownership concentration
Nourhen Sallemi, Ghazi ZouariThe purpose of this study is to examine the impact of board characteristics (board size, board independence and duality) on the performance of takaful insurance providers with…
Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI
Mustanir Hussain Wasim, Muhammad Bilal ZafarThe study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization…
Bank diversification, stability and oil price in MENA region
Sirajo Aliyu, Ahmed Rufa′i Mohammad, Norazlina Abd. WahabThis study aims to empirically investigate the impact of oil prices, political instability and changes in stability on the bank diversification of the two types of banking systems…
An Islamic cultural analysis of managerial decision-making
Marwan N. Al Qur’anThe purpose of this paper is to review and analyze assumptions and the appropriateness of the most dominant strategic decision-making theories within the Islamic cultural context…
Institutional work for IFRS adoption: the case of IFRS 17 insurance contract for Islamic insurance in Malaysia
Ersa Tri Wahyuni, Zubir Azhar, Novy FajriatiThe global insurance industry has implemented International Financial Reporting Standards (IFRS) 17 insurance contracts effective from January 1, 2023. The Islamic insurance…
Motivational factors to paying zakat through institutions: a multigroup analysis of urban and suburban muzakki based on digital payment scheme
Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal, Rizaldi YusfiartoThis study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and…
Impact of accrual and real earnings management on the stock liquidity: the month-of-the-year and Ramadan effects
Allah Karam Salehi, Elham SoleimanizadehThe abnormality of the month-of-the-year and Ramadan effects has extensively existed in the stock and other markets. The commercial strategy pattern and the computation of such…
Women empowerment in Africa: can we rely on Islamic finance?
Armand Mboutchouang Kountchou, Ali Haruna, Honoré Tekam Oumbé, Muhamadu Awal Kindzeka WirajingThe purpose of this paper is to examine the effects of Islamic finance on women empowerment in Africa between the periods of 1975 and 2021.
Islamic governance and leverage: the interacting role of corporate social responsibility disclosure
Novi Puspitasari, Iman Harymawan, Norazlin Ab AzizThis study aims to analyze the relationship between Islamic governance (IG) and leverage and examine the interaction of corporate social responsibility disclosure (CSRD) in the…
An analysis of housing affordability in Malaysia: random effect approach
Hafirda Akma Musaddad, Selamah Maamor, Zairy ZainolThe purpose of this study paper is to highlight certain related barriers and issues of housing affordability and examine the factors that influence housing affordability in…
Developing employee motivation index: McClelland and Maqasid Shariah
Hamdy Abdullah, Fahru Azwa Md Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nik Hazimi Mohammed Foziah, Muhammad Shahrul Ifwat IshakMany scholars have primarily disregarded employee motivation in the context of Western and Islamic ideas. To better understand employee motivation, this paper aims to explore a…
Behaviour determinants of two Muslims classes towards cash waqf for productive purposes: explanation from Indonesia
Rindawati Maulina, Wawan Dhewanto, Taufik FaturohmanThis paper aims to investigate the behaviour determinants towards cash waqf for productive purposes between two different classes of Muslims: the upper-middle class and the…
How does economic policy uncertainty shift the firm’s future profitability enhancement through intangible capital?
Arash Arianpoor, Fatemeh Eslami KharghThis study aims to investigate the effect of intangible capital (e.g. intangible investments and research and development (R&D) expenditures) on future profitability in an…
Behavioral and Islamic economics critique mainstream views on unemployment: a joint perspective
Ekrem YilmazThis study aims to discuss the behavioral economics and Islamic economic joint criticisms against the conceptual and economic political view of the mainstream.
Covid-19 and stock markets’ response in MENA countries
Taha AlmarayehMotivated by the rapid spread of the COVID-19 outbreak in the world, this study aims to explore the stock markets’ response toward it in the Middle East and North Africa (MENA…
Analyzing investor types and marketing strategies for sukuk: insights from preference similarity theory and protection motivation theory
Ekrem YilmazThe purpose of this paper is to examine the applicability of Preference Similarity Theory (PST) and Protection Motivation Theory (PMT) in identifying the target audience and…
World-class good governance ethics: a key solution to tackle criminal acts in Malaysian public-listed companies
Wan Ahmad Fauzi Wan Husain, Mohamad Reeduan Mustapha, Yudi Fernando, Siti Aisyah Ahmad ZailaniThe purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of…
Capital requirements – risk taking/stability nexus during the global financial crisis and COVID-19: international evidence of Islamic banks
Xiao Ling Ding, Razali Haron, Aznan HasanThis study aims to determine how Basel III capital requirements affect the stability of Islamic banks globally during the global financial crisis and the COVID-19 pandemic.
The role of ownership structure, board, and audit committee in corporate social responsibility disclosure: Jordanian evidence
Hanady Bataineh, Amneh Alkurdi, Ala’a Adden Abuhommous, Mohammad Abdel LatifThis paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and…
Islamic versus conventional financial market: a meta-literature review of spillover effects
Siong Min Foo, Nazrul Hisyam Ab Razak, Fakarudin Kamarudin, Noor Azlinna Binti Azizan, Nadisah ZakariaThis study comprehensively aims to review the key influential and intellectual aspects of spillovers between Islamic and conventional financial markets.
Modeling dependence structure between green sukuk spread in Malaysia and the uncertainty factors before and during the COVID-19 pandemic
Fatma Hariz, Taicir Mezghani, Mouna Boujelbène AbbesThis paper aims to analyze the dependence structure between the Green Sukuk Spread in Malaysia and uncertainty factors from January 1, 2017, to May 23, 2023, covering two main…
Critical perspective on public deficits: contrasting conventional and Islamic views
Ihda Arifin FaizThis study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence…
A bibliometric analysis of halal tourism: future research agenda
Lalu Supardin, Mohammad Suyanto, Anas Hidayat, Tony WijayaOver the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this…
Islamic rationality of Muslim consumers: new insight from text analytics and Al-Ghazali’s thought
Muhammad SholihinThis paper aims to review 69 studies related to Muslim consumer behavior and determine the relationship between these topics and Islamic rationality. In addition, this paper…
Three-way interaction moderation model of legal origin in strengthening the role of firm characteristics in choice of sukuk type
Datien Eriska UtamiThis study aims to learn how a three-way interaction moderation model is used to analyse the role of country-specific characteristics, in the form of the implementation of Sharia…
Social capital accounting and financial performance improvement: the role of financial information reliability as a mediator
Chnar Abdullah RashidThe purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial…
Achieving SMEs’ excellence: scale development of Islamic entrepreneurship from business and spiritual perspectives
Mohsin Raza, Muhammad Khalique, Rimsha Khalid, Jati Kasuma, Waqas Ali, Kareem M. SelemThis paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to…
Democratizing Islamic home financing and reimagining fractional homeownership model: a conceptual framework via big data and blockchain technology
Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun, Mohd Aamir Adeeb Abdul RahimThis paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.
An investigation of the Iranian audit firms’ transparency: evidence from an Islamic context
Hamideh Asnaashari, Mohammad Hossein SafarzadehThis study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items…
Financial development and economic diversification in Qatar: does Islamic finance matters
Fekri Ali Shawtari, Bilal Ahmad Elsalem, Milad Abdelnabi Salem, Mohamed Eskandar ShahThe financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated…
Interest rates and Islamic commercial property financing: can there be a possible solution?
Siti Latipah Harun, Rosylin Mohd Yusof, Norazlina Abd. Wahab, Sirajo AliyuThis study aims to investigate the dynamic interaction between interest rates and commercial property financing offered by Islamic banks in Malaysia.
Is Islamic financial management getting enough attention? A bibliometric analysis
Hasan KazakThe purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention…
Risk management efficiency of Takaful and conventional insurance sectors in UAE and KSA
Elias Abu Al-Haija, Asma HoucineThe purpose of this study is to extend previous literature and examine risk management efficiency among Takaful (TI) and conventional insurance (CI) firms in the Kingdom of Saudi…
Purchase intention behavior of halal cosmetics. Comparing study between Indonesia and Malaysia millennial generation
Nuryakin, Mohd Shamsuri Md Saad, Maghfira Rizky MaulaniFew studies only focus on halal cosmetics, although several previous studies have examined halal food and beverages. This study aims to explore the relationship between knowledge…
Rejuvenating the practice of Mahr for Muslim women’s financial empowerment through an interest-free savings-based finance model
Rashed Jahangir, Mehmet BulutThis study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men…
Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence
Syaima Binti Adznan, Zulkarnain Bin Muhamad Sori, Shamsher MohamadThe purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards…
Recombinant collagen-like protein: ethical policy and consumers’ likelihood to consume
Jarita Duasa, Nurul Jannah Zainan Nazri, Raudlotul Firdaus Fatah YasinThis study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in…
The influence of national and individual Islamic governance on Islamic banks’ social performance
Admir Meskovic, Emira Kozarevic, Alija AvdukicThis study aims to investigate the relationship between Islamic governance and the social performance of Islamic banks, pioneering a new aspect in terms of the impact of the…
Bank employees’ perception of Islamic finance in a non-Islamic developing country: the case of Cameroon
Roméo Parfait Ngaha, Sabine Patricia Moungou MbendaThe perception of Islamic finance by its various stakeholders is not always reconcilable. Its foundations and attributes are subject to a plurality of perceptions making it almost…
Shariah governance and takaful financial performance: the case of listed takaful insurances
Yosra Ridha BenSaidThe purpose of this paper is to examine the Shariah governance mechanisms of takaful insurance and their impact on its financial performance.
Does employee relations climate mediate the effect of Islamic work ethics on organizational performance? Evidence from Qatar
Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez, Caterina FaraoBuilding on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational…
Cryptocurrencies from Islamic perspective
M. Kabir Hassan, Aishath Muneeza, Ismail MohamedThis paper aims to derive a compatible Shariah opinion on the permissibility of using cryptocurrencies by Muslims by reviewing the opinions expressed by Shariah scholars on the…
A structured literature review on green sukuk (Islamic bonds): implications for government policy and future studies
Indar Fauziah Ulfah, Raditya Sukmana, Nisful Laila, Sulaeman SulaemanGreen sukuk (Islamic bonds) is one of Islamic financial instrument as an alternative financing source for supporting green finance projects in several sectors such as renewable…
The impact of banks’ capital buffer on equity return: evidence from Islamic and conventional banks of GCC countries
Mohammad Omar Farooq, Mohammad Dulal Miah, Md Nurul Kabir, M. Kabir HassanThis paper aims to examine the impact of bank’s capital buffer on return on equity (ROE) in the context of Islamic and conventional banks in GCC countries.
Improving Islamic bank performance through agency cost and dual board governance
Early Ridho KismawadiThis study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions.
Market development of Islamic banking in Pakistan and its economic impact
Salman Ahmed ShaikhThis study aims to examine the dynamics of the market development of Islamic banking in Pakistan. This study investigates how shocks to the economy in the form of changes in…
The impact of market competitiveness on investment efficiency: the role of ownership and regulatory structures
Arash ArianpoorThis study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.
Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions
Muhammad Ayub, M. Kabir Hassan, Irum SabaThe purpose of this paper is to find out the possible gaps in the Sharīʿah governance, and suggest how to fill the same, in line with the principles of Islamic finance and the…
On improving the adoption of Bai’ Salam by Islamic banks of Pakistan: an interpretive phenomenological analysis
Tahir Mahmood, Noman ArshedThe ailing agriculture sector in Pakistan demands a supportive financial sector. The low adoption of Salam financing by Islamic banks does not match the potential demand…
Monetary policy and Islamic banks: a critical literature review
Zakaria Savon, Abdellah YousfiThis study aims to review to what extent Islamic banks carry conventional monetary policy impulses. Hence, the authors focus to review on the presence or absence of an Islamic…
Business entrepreneurs’ intention towards takaful participation to mitigate risk: a study in Sri Lanka based on the theory of planned behaviour
Abi Huraira Rifas, Asmak Ab Rahman, Ahmad Hidayat Buang, Muzalwana Abdul TalibTakaful is a social security approach that guarantees business risks in light of shari’ah, thus playing a crucial role in human life and the economy. The purpose of this study is…
The case study of the sharia insurance industry: how far is the spin-off policy being effectively implemented in Indonesia?
Erny Arianty, Tuti S.B. Utami, Syanni Yustiani, Rizqi HaniyahThis study aims to analyze the effectiveness of the spin-off policy which includes clarity of objectives and criteria, implementation and monitoring and evaluation functions.
The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia
Siti Mazlita Yamaludin, Sharifah Faigah Syed Alwi, Romzie Rosman, Mohd Rahim KhamisThis study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further…
Determinants of customer perception on the adoption of takaful in Somalia
Yonis Ali Mukhtar, Galad Mohamed BarreThe purpose of this paper is to determine current and potential takaful customers’ perception of takaful product and its adoption in Somalia.
Does being Shariah-compliant affect capital structure decision: evidence from emerging markets
Abdullah Bugshan, Walid BakryThis paper aims to examine the relationship between Shariah compliance and corporate capital structure decisions. This study explores the variation of capital structure speed of…
An extended review on Sharia governance studies from 1985 to 2022
Yunice Karina Tumewang, Indri Supriani, Herlina Rahmawati Dewi, Md. Kausar AlamThis study aims to identify the significant scientific actors, reveal the intellectual structure and explore essential features for future research direction in Sharia governance…
Exploring accountability: memory, object, metaphor and common sense
Hasri MustafaThis paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.
The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches
Murad AbuaddousThis paper aims to examine the impact of the mandatory adoption of (International Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and…
Analysis of demand for Takaful insurance: a case study in Iran
Asma Hamzeh, Mitra GhanbarzadehThe Islamic financial system consists of three functional areas of Islamic banking, Islamic insurance and the Islamic capital market, which, with its development and progress, has…
A game-theoretical approach to Islamic law disputes
Burak Doğan, Sinan ErtemelThis study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities…
Over a decade of maqashid sharia studies: a bibliometric analysis and direction for future research
Yunice Karina Tumewang, Herlina Rahmawati Dewi, Hanudin AminThe purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the…
Business process model for “crowdfunding cash waqf model”
Meshari Al-Daihani, Khadar Ahmed Dirie, Md. Mahmudul Alam, Ahmad Sufian AbdullahCash waqf is a powerful financial instrument that deals with the issue of liquidity constraints in waqf institutions. While there are several models of cash waqf operating in…
The relationship between corporate governance and financial performance in the Islamic and conventional banking industries: a Malaysian evidence
Muhammad Farooq, Qadri Al-Jabri, Muhammad Tahir Khan, Asad Afzal Humayon, Saif UllahThis study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of…
ISSN:
1759-0817Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Mohammad Hudaib
- Prof Roszaini Haniffa