Journal of Islamic Accounting and Business Research: Volume 13 Issue 5

Communicated ethical identity disclosure (CEID) of Islamic banks under the AAOIFI and IFRS accounting regimes: a global evidence

Mohamed Anouar Gadhoum, Zulkarnain Bin Muhamad Sori, Shamsher Ramadilli, Ziyaad Mahomed

This paper aims to assess the ethical disclosure of Islamic banks (IBs) under different accounting regimes and to ascertain whether the adoption of an Islamic accounting standards…

Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what?

Rosnia Masruki, Khaled Hussainey, Doaa Aly

This paper aims to examine stakeholders’ expectations of accountability in non-profit organisations (NPOs) in general, and State Islamic Religious Councils (SIRCs) in particular.

Actuarial model for takaful contributions via optimal retakaful

Abderrahim El Attar, Mostafa El Hachloufi

This paper aims to present an actuarial model of takaful to cover death and permanent total deficit of contributors benefiting from Mourabaha financing for real estate, taking…

Shariah auditing: analyzing the past to prepare for the future

Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh, Ayman Hassan Bazhair, Ali Shariff Kabara

This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.

Are participation and conventional banks operating under the same roof really different? Evidence from Turkish bank clients

Tamer Baran

This paper aims to reveal whether there is a difference in perception of banking clients toward participation banks (PBs) and conventional banks (CBs) operated by the same bank.

The COVID-19 pandemic and herding behaviour among investors in Shariah-compliant stocks

Khemaies Bougatef, Imen Nejah

This paper aims to investigate whether the COVID-19 pandemic leads to the formation of herding behaviour among investors in Shariah-compliant stocks.

The effect of intellectual capital on firm performance: the mediating role of family management

Hanady Bataineh, Sinan Suleiman Abbadi, Enas Alabood, Amneh Alkurdi

This study aims to investigate the effect of intellectual capital components on firms’ performance, and also examines the influence of the mediating role of family management on…