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The compliance of disclosure with AAOIFI financial accounting standards

Author

Listed:
  • Jabir Al-Sulaiti

    (Qatar University)

  • A.A. Ousama

    (Qatar University)

  • Helmi Hammami

    (ESC [Rennes] - ESC Rennes School of Business)

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.

Suggested Citation

  • Jabir Al-Sulaiti & A.A. Ousama & Helmi Hammami, 2018. "The compliance of disclosure with AAOIFI financial accounting standards," Post-Print hal-02194582, HAL.
    • Handle: RePEc:hal:journl:hal-02194582
    DOI: 10.1108/JIABR-10-2017-0144
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    Cited by:

    1. Ahmed Mansoor Alkhan, 2020. "Analysing Product Utilization by Islamic Retail Banks: The Case of Bahrain Islamic Bank and Kuwait Finance House-Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(4), pages 415-426, April.
    2. MNIF, Yosra & TAHARI, Marwa, 2022. "Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards," Advances in accounting, Elsevier, vol. 57(C).

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