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Content
May 2019, Volume 10, Issue 3
- 342-368 A qualitative analysis on the determinants of legitimacy ofsukuk
by Essia Ries Ahmed & Md Aminul Islam & Tariq Tawfeeq Yousif Alabdullah & Azlan Bin Amran - 369-381 Do Islamic banks need to earn extra profits?
by Yasushi Suzuki & S.M. Sohrab Uddin & Pramono Sigit - 382-391 Enhancing the role ofBaitul Maalin givingQardhul Hassanfinancing to the poor at the bottom of the economic pyramid
by Permata Wulandari - 392-406 The role of Islamic governance in the reinforcementwaqfreporting: SIRC Malaysia case
by Dalila Daud - 407-420 The performance of Islamic banks during the 2008 global financial crisis
by Mohammed Ebrahim Hussien & Md. Mahmudul Alam & Md. Wahid Murad & Abu N.M. Wahid - 421-447 Academic malaise among future Muslim accountants: role of piety
by Hairul Suhaimi Nahar - 448-465 Standardisation of legal documentation in Islamic home financing in Malaysia
by Syarah Syahira Mohd Yusoff & Umar A. Oseni - 466-487 Comparative analysis ofShari’ah-compliant portfolios: evidence from Pakistan
by Salman Ahmed Shaikh & Mohd Adib Ismail & Abdul Ghafar Ismail & Shahida Shahimi & Muhammad Hakimi Mohd. Shafiai
March 2019, Volume 10, Issue 2
- 158-184 DoesShariahcommittee composition influenceShariahgovernance disclosure?
by Nazrul Hazizi Noordin & Salina Kassim - 185-215 Building committedWaqif: the role of information disclosure
by Mohamad Isa Abd Jalil & Sofri Yahya & Anwar Allah Pitchay - 216-235 A comparison of the impact of the Basel standards upon Islamic and conventional bank risks in the Gulf state region
by Muhammad Fuad Farooqi & John O’Brien - 236-258 Financial sustainability of statewaqfinstitutions (SWIs) in Malaysia
by Maliah Sulaiman & Muntaka Alhaji Zakari - 259-273 The possibilities of community redevelopment with Islamic finance
by Daniel Hummel & Ayesha Tahir Hashmi - 274-296 Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia
by Abdulsamad Alazzani & Wan Nordin Wan-Hussin & Michael Jones - 297-314 The quest for morally competent future Muslim accountants
by Umaru Zubairu & Suhaiza Ismail & A.H. Fatima - 315-339 Islamic finance instruments for promoting long-run investment in the light of the well-being criterion (maslaha)
by Masudul Alam Choudhury & Mohammad Shahadat Hossain & Mohammad Taqiuddin Mohammad
January 2019, Volume 10, Issue 1
- 2-20 Factors influencing Islamic banks’ capital structure in developing economies
by Abdullah Awadh Abdullah Bukair - 21-34 Income smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks
by Sigid Eko Pramono & Hilda Rossieta & Wahyoe Soedarmono - 35-49 Sukukrisks – a structured review of theoretical research
by Rashedul Hasan & Abu Umar Faruq Ahmad & Tamiza Parveen - 50-72 Efficiency and bank margins: a comparative analysis of Islamic and conventional banks in Yemen
by Fekri Ali Shawtari & Mohamed Ariff & Shaikh Hamzah Abdul Razak - 73-97 Back to the future: returning to silver-backed money in Sri Lanka
by Suhail Sinna Lebbe & Azhar Mohamad & Imtiaz Mohammad Sifat - 98-114 Accountability in Islamic financial institution
by Zakaria Ali Aribi & Thankom Arun & Simon Gao - 115-133 The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience
by Nor Farizal Mohammed & Fadzlina Mohd Fahmi & Asyaari Elmiza Ahmad - 134-154 The influence of culture on service quality leading to customer satisfaction and moderation role of type of bank
by Yousef Mohamed Endara & Asbi B. Ali & Mohd Shukri Ab Yajid
October 2018, Volume 9, Issue 5
- 662-672 Female accounting students and their academic performance: evidence from Kuwait
by Khalid A. Alanzi - 673-686 The impact of internal forces on acceptance of takaful by insurance policy-holders in India
by Syed Ahmed Salman & Hafiz Majdi Ab. Rashid & Sheila Nu Nu Htay - 687-700 Empirical evidence of risk shifting in bonds and debt-basedsukuk
by Siti Raihana Hamzah & Obiyathulla Ismath Bacha & Abbas Mirakhor & Nurhafiza Abdul Kader Malim
July 2018, Volume 9, Issue 4
- 482-497 A Bourdieusian perspective in exploring the emergence and evolution of thefieldof Islamic microfinance in Indonesia
by Wuri Handayani & Roszaini Haniffa & Mohammad Hudaib - 498-513 Do Islamic rural banks consider Islamic morality in assessing credit applications?
by Mahfud Sholihin & Ahmad Zaki & Aviandi Okta Maulana - 514-530 Does prospectus information matter in IPO pricing?
by Rasidah Mohd-Rashid & Mansur Masih & Ruzita Abdul-Rahim & Norliza Che-Yahya - 531-548 Shariah-compliant status and IPO oversubscriptions
by Ahmad Hakimi Tajuddin & Nur Adiana Hiau Abdullah & Kamarun Nisham Taufil Mohd - 549-566 The compliance of disclosure with AAOIFI financial accounting standards
by Jabir Al-Sulaiti & A.A. Ousama & Helmi Hamammi - 567-586 Sukuk announcement effects during financial crisis: the case for Indonesia
by Ziyaad Mahomed & Shamsher Ramadilli & Mohamed Ariff - 587-606 Deposits structure, ownership concentration and corporate governance disclosure in GCC Islamic banks
by Rihab Grassa - 607-628 Comparative compliance status of AAOIFI and IFSB standards
by Md. Hafij Ullah & Ruma Khanam & Tabassum Tasnim - 629-647 Towards Islamic Accounting Anthropology
by Aji Dedi Mulawarman & Ari Kamayanti - 648-660 The analysis of the effect of Islamic financing and labor relationship development toward nonperforming financing in Islamic banks
by Muhammad Bahrul Ilmi
May 2018, Volume 9, Issue 3
- 274-289 Sharia’hpractice at Islamic banks in Pakistan
by Muhammad Tariq Majeed & Abida Zainab - 290-307 Business model of Islamic banks in Turkey
by Zeyneb Hafsa Orhan - 308-335 An integrated adoption model for Islamic credit card: PLS-SEM based approach
by Dariyoush Jamshidi & Nazimah Hussin - 336-352 Islamic banking: an exploratory study of public perception in Uganda
by Sulaiman Lujja & Mustafa Omar Mohammed & Rusni Hassan - 353-377 Muslim and non-Muslim consumers’ perception towards introduction of Islamic banking in Ghana
by Joseph Mbawuni & Simon Gyasi Nimako - 378-400 Efficiency, stability and asset quality of Islamicvis-à-visconventional banks
by Muhammad Rizky Prima Sakti & Azhar Mohamad - 401-414 Comparing the determinants of fund flows in domestically managed Malaysian Islamic and conventional equity funds
by Jaizah Othman & Mehmet Asutay & Norhidayah Jamilan - 415-433 Complying with the requirements for issuance of SRI sukuk: the case of Khazanah’s Sukuk Ihsan
by Nazrul Hazizi Noordin & Siti Nurah Haron & Aznan Hasan & Rusni Hassan - 434-447 Shariaaccounting standard for sukuk (Islamic bond) accounting in Indonesia
by Dodik Siswantoro - 448-456 Developingwaqfland through crowdfunding-waqfmodel (CWM): the case of Malaysia
by Mohamed Asmy Bin Mohd Thas Thaker & Anwar Allah Pitchay - 457-478 Bridging and bonding: having a Muslim diversity on corporate boards and firm performance
by Rohail Hassan & Maran Marimuthu
March 2018, Volume 9, Issue 2
- 106-118 Exploring the relationship between corporate social responsibility, brand image and brand equity in Iranian banking industry
by Reza Salehzadeh & Javad Khazaei Pool & Amir Hossein Jafari Najafabadi - 119-137 Bank’s financial stability and risk management
by Ahmed Elbadry - 138-154 Islam, communication and accounting
by UmmeSalma Mujtaba Husein - 155-170 Factors influencing the selection of unit trust funds among Malaysian retail investors
by Naail Mohammed Kamil & Muthaloo Subramaniam & Halane Elmi Ali & Mohammed Borhandden Musah & Acheampong Alex - 171-182 The nature of well-being objective function in tax-free regime of ethico-economics
by Masudul Alam Choudhury - 183-200 WhetherShari’ahcompliance efficiency is a matter for the financial performance
by Md. Hafij Ullah & Ruma Khanam - 201-221 Competency and effectiveness of internalShariahaudit in Islamic financial institutions
by Azam Abdelhakeem Khalid & Hasnah Haron & Tajul Ariffin Masron - 222-250 Analysis of commodity reserve currency system from Siyasah Shariyyah perspective
by Jameel Ahmed & Ahamed Kameel Mydin Meera & Muhammad Yusuf Saleem & Patrick Collins - 251-272 Do board characteristics affect bank performance? Evidence from the Bahrain Islamic banks
by Abdelaziz Hakimi & Houssem Rachdi & Rim Ben Selma Mokni & Houda Hssini
January 2018, Volume 9, Issue 1
- 2-16 Measures of customers’ perception of carIjarahfinancing
by Asim Ehsan Wahla & Hamid Hasan & M. Ishaq Bhatti - 17-44 Macroeconomic shocks, fragility and home financing in Malaysia: can rental index be the answer?
by Rosylin Mohd Yusof & Farrell Hazsan Usman & Akhmad Affandi Mahfudz & Ahmad Suki Arif - 45-58 The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry
by Muhammad Kashif & Khurrum Faisal Jamal & Mohsin Abdur Rehman - 59-76 A path analysis approach on the factors of human development among Muslims in Nigeria
by Ibrahim Abiodun Oladapo & Asmak Ab Rahman - 77-90 Is the high performance organization framework applicable to Takaful insurance companies?
by Meerna Mroueh & André de Waal - 91-103 Musharakah Mutanaqisahhome financing: issues in practice
by Alam Asadov & Zulkarnain Bin Muhamad Sori & Shamsher Mohamad Ramadilli & Zaheer Anwer & Shinaj Valangattil Shamsudheen
September 2017, Volume 8, Issue 4
- 347-374 Sukuk and conventional bonds: shareholder wealth perspective
by Mohamed Sherif & Cennet Tuba Erkol - 375-388 Analysis of value at risk of Sukuk and conventional bonds in Pakistan
by Adeel Nasir & Umar Farooq - 389-405 Understanding and evaluation of risk in Sukuk structures
by Mohammed Waleed Alswaidan & Arief Daynes & Paraskevas Pasgas - 406-419 Pricing of Sukuk Musharakah with joint venture as underlying, beyond the use of PLS ratio
by Rida Ahroum & Boujemaa Achchab - 420-454 Uniform framework forSukuk al-Ijarah– a proposed model for allmadhahib
by Abdul Rafay & Ramla Sadiq & Mobeen Ajmal - 455-467 An esham-ijara structure in the United States?
by Daniel Hummel & Blake Goud
June 2017, Volume 8, Issue 3
- 250-271 Exploring the “social failures” of Islamic banks: a historical dialectics analysis
by Zayyad Abdul-Baki & Ahmad Bukola Uthman - 272-283 Measuring Shariah non-compliance risk (SNCR): claw-out effect of al-bai-bithaman ajil in default
by Saiful Azhar Rosly & Muhammad Arzim Naim & Ahcene Lahsasna - 284-303 Objectives of Islamic banks: a missive from mission statements and stakeholders’ perceptions
by Ishfaq Ahmed & Muhammad Musarrat Nawaz & Rizwan Qaisar Danish & Ahmad Usman & Muhammad Zeeshan Shaukat - 304-325 Knowledge of Islamic accounting among professionals: evidence from the Tunisian context
by Rym Ben Abd El Afou - 326-333 Towards developing service quality index forzakatinstitutions
by Norazlina Abd. Wahab & Zairy Zainol & Mahyuddin Abu Bakar - 334-344 Economic and market predictors of solvency of family takaful in Malaysia
by Muhamad Abduh & Syaza Nawwarah Zein Isma
April 2017, Volume 8, Issue 2
- 130-142 Determinants of financial performance of Islamic banks: an intellectual capital perspective
by Tasawar Nawaz & Roszaini Haniffa - 143-160 Shariah-compliant investments and stock returns: evidence from the Indonesian stock market
by Devi Lusyana & Mohamed Sherif - 161-181 Applying the TOE framework in the Halal warehouse adoption study
by Abdul Hafaz Ngah & Yuserrie Zainuddin & Ramayah Thurasamy - 182-202 The effect of Islamic values on voluntary corporate governance disclosure
by Waleed M. Albassam & Collins G. Ntim - 203-228 The harmonization of audit reports of Islamic banks
by Mondher Fakhfakh - 229-247 Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia
by Murniati Mukhlisin
February 2017, Volume 8, Issue 1
- 2-22 Financial development, Islamic finance and economic growth: evidence of the UAE
by Hajer Zarrouk & Teheni El Ghak & Elias Abu Al Haija - 23-40 Comparing the competition of Malaysia Islamic and conventional banks
by Muhamad Azhari Wahid - 41-53 A review of efficiency measures for REITS and their specific application for Malaysian Islamic REITS
by Nor Nazihah Chuweni & Chris Eves - 54-69 An accounting perspective on the use of combined contracts and donations in Islamic financial transactions
by Muhannad Ahmed Atmeh & Bassam Maali - 70-86 Accountability and narrative disclosure by Muslim charity organisations in the UK
by Sofia Yasmin & Roszaini Haniffa - 87-99 Poverty alleviation through financing microenterprises with equity finance
by Salman Ahmed Shaikh - 100-128 Liquidity risk management: conventional versus Islamic banking system in Egypt
by Nevine Sobhy Abdel Megeid
September 2016, Volume 7, Issue 4
- 254-267 Developing cash waqf model as an alternative source of financing for micro enterprises in Malaysia
by Mohamed Asmy Bin Mohd Thas Thaker & Mustafa Omar Mohammed & Jarita Duasa & Moha Asri Abdullah - 268-281 Performance of shariah-compliant firms and non-shariah-compliant firms in the MENA region
by Omar Farooq & Amal Alahkam - 282-303 Customer perception regarding Sharī‘ah compliance of Islamic banking sector of Pakistan
by Lutfullah Saqib & Muhammad Aitisam Farooq & Aliya Mueen Zafar - 304-317 Discovering perceptions of Muslim consumers toward the ICRICHalallogo
by Mahdi Borzooei & Maryam Asgari - 318-348 The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region
by Hounaida Mersni & Hakim Ben Othman - 349-364 Revisiting estimation methods of business zakat and related tax incentives
by Mohammed Obaidullah
June 2016, Volume 7, Issue 3
- 190-201 A critique on accounting for murabaha contract
by Mezbah Uddin Ahmed & Ruslan Sabirzyanov & Romzie Rosman - 202-214 Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments
by Zurina Shafii & Abdul Rahim Abdul Rahman - 215-236 Fair value and banking contagion
by Leila Gharbi & Halioui Khamoussi - 237-252 Shariadisclosures
by Anna Che Azmi & Norazlin Ab Aziz & Normawati Non & Rusnah Muhamad
April 2016, Volume 7, Issue 2
- 78-92 Exploring novel Islamic finance methods in support of OIC exports
by Ahmet Suayb Gundogdu - 93-111 Ownership structure, deposits structure, income structure and insolvency risk in GCC Islamic banks
by Rihab Grassa - 112-147 Solvency stress testing of Islamic commercial banks
by Jamshaid Anwar Chattha & Simon Archer - 148-169 Sharīʿah appraisal on the issue of imposing burden of proof to the entrepreneur in trust based contracts
by Asmadi Mohamed Naim & Mohd Noor Habibi Hj Long & Mahyuddin Abu Bakar & Muhammad Nasri Md Hussain - 170-183 A critical analysis of the use of fair value by Islamic Financial Institutions
by Leila Gharbi
February 2016, Volume 7, Issue 1
- 2-5 Muslim women contribution to economic activities: a viewpoint
by Yvonne Ridley - 6-27 Macroprudential policies, crisis and risk-taking
by Saibal Ghosh - 28-41 Recent trends in Islamic banks’ lending modes in Bangladesh: an evaluation
by Yasushi Suzuki & S. M. Sohrab Uddin - 42-58 Do Muslims intend to participate in Islamic insurance?
by Maizaitulaidawati Md Husin & Asmak Ab Rahman - 59-76 Fundamental Islamic perspective of work ethics
by Saeed Hameed Aldulaimi
September 2015, Volume 6, Issue 2
- 150-172 The practice of IFSB guiding principles of risk management by Islamic banks
by Romzie Rosman & Abdul Rahim Abdul Rahman - 173-188 Earnings management behaviour of Shariah-compliant firms and non-Shariah-compliant firms
by Omar Farooq & Allaa AbdelBari - 189-207 Underpricing of IPOs in Saudi Arabia and Sharia compliance
by David Mayes & Faisal Alqahtani - 208-221 Islamic finance, contagion effects, spillovers and monetary policy
by Wafik Grais & Wassim Rajhi - 222-243 An empirical study on the influence of Islamic values in poverty alleviation
by Abdelhak Senadjki & Jamalludin Sulaiman - 244-267 The key players’ perception on the role of Islamic microfinance in poverty alleviation
by Kausar Abbas & Nasim Shirazi - 268-291 Societal institutions and control system characteristics: empirical evidence from the UAE
by Mayada Abd El-Aziz Youssef & Essam Moustafa - 292-310 Assessing the contribution of Islamic finance to economic growth
by M. Shabri Abd. Majid & Salina H. Kassim
April 2015, Volume 6, Issue 1
- 2-18 Islamic human resource practices and organizational performance
by Ilhaamie Abdul Ghani Azmi - 19-41 The quality of earnings in Shariah-compliant companies: evidence from Malaysia
by Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Siti Rahayu Sarman - 42-54 Gambling-free lottery, a new Islamic lending ticket
by Ahmad B Hassanat & Ghada Awad Al tarawneh - 55-72 TheSharia-compliance of financial reporting practices: a case study onwaqf
by Anna Che Azmi & Mohamed Hisham Hanifa - 73-93 Working in the UAE: expatriate management experiences
by Hanan AlMazrouei & Richard J. Pech - 94-106 The global financial crisis and Islamic finance: a review of selected literature
by Abdou DIAW - 107-121 A critical analysis of Islamic equity funds
by Kai Aaron Clarke - 122-147 Local agricultural financing and Islamic banks: is Qard-al-Hassan a possible solution?
by Lutfullah saqib & Mueen Aizaz Zafar & Khurram Khan & Kellie W. Roberts & Aliya Mueen Zafar
September 2014, Volume 5, Issue 2
- 126-141 “Conventional” accounting vs “Islamic” accounting: the debate revisited
by Sivakumar Velayutham - 142-157 An Islamic perspective on the true and fair view override principle
by Abang Salihin & A.H. Fatima & Abdulrahman Anam Ousama - 158-181 The relationship between capital structure and performance of Islamic banks
by Lama Tarek Al-Kayed & Sharifah Raihan Syed Mohd Zain & Jarita Duasa - 182-193 Determinants ofzakah(Islamic tax) compliance behavior
by Ram Al Jaffri Saad & Roszaini Haniffa - 194-204 Islamic environmental ethics
by Riham R. Rizk
April 2014, Volume 5, Issue 1
- 2-14 Tunisia Islamic finance: overview and future prospects
by Neila Boulila Taktak & Sarra Ben Slama Zouari - 15-28 Islamic insurance prospects in Tunisia in the wake of the Jasmine revolution
by Abdelghani Echchabi & Lukman Ayinde Olorogun & Dhekra Azouzi - 29-46 Competitive conditions and market power of Islamic and conventional commercial banks
by Hichem Hamza & Safa Kachtouli - 47-60 Islamic banks-Sukuk markets relationships and economic development
by Daoud Ben Jedidia Khoutem - 61-76 Shariah-compliance and value of analysts' recommendations: evidence from the MENA region
by Omar Farooq - 77-97 Risk management tools practiced in Islamic banks: evidence in MENA region
by Rim Ben Selma Mokni & Abdelghani Echchabi & Dhekra Azouzi & Houssem Rachdi - 98-120 The determinants of loan loss and allowances for MENA banks
by Dennis Olson & Taisier A. Zoubi
September 2013, Volume 4, Issue 2
- 100-131 Shari'ahdisclosures in Malaysian and Indonesian Islamic banks
by Wan Amalina Wan Abdullah & Majella Percy & Jenny Stewart - 132-150 Mission statements readability: an insight into Islamic banks
by Ishfaq Ahmed & Muhammad Zeeshan Shaukat & Talat Islam - 151-172 Islamic banking and economic growth in GCC & East Asia countries
by Rosylin Mohd. Yusof & Mejda Bahlous - 173-202 Exploring the perceptions of auditor independence in Indonesia
by Yudi Irmawan & Mohammad Hudaib & Roszaini Haniffa - 203-219 Islamic perspective of management accounting decision making techniques
by Zayyad Abdul-Baki & Ahmad Bukola Uthman & Atanda Aliu Olanrewaju & Solihu Aramide Ibrahim
April 2013, Volume 4, Issue 1
- 4-25 Antecedents ofzakatpayers' trust in an emergingzakatsector: an exploratory study
by Murtala Oladimeji Abioye Mustafa & Muslim Har Sani Mohamad & Muhammad Akhyar Adnan - 26-50 Determinants of demand on family Takaful in Malaysia
by Mohamed Sherif & Nor Azlina Shaairi - 51-63 An exploratory analysis of management accounting practices in the Arab Gulf Cooperative countries
by John Daniel Mclellan & Esam Moustafa - 64-76 The need of accounting standards for Islamic financial institutions: evidence from AAOIFI
by Adel Mohammed Sarea & Mustafa Mohd Hanefah - 77-93 The effects of new AAOIFI standards on Sukuk in choosing the most authentic Islamic principles
by Asmadi Mohamed Naim & Mohamad Yazid Isa & Mohd Liki Hamid
September 2012, Volume 3, Issue 2
- 78-98 A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain
by Thea Vinnicombe - 99-120 Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries
by Ghada Altarawneh & Mike Lucas - 121-137 A critical review of the literature on the rate of return risk in Islamic banks
by Zairy Zainol & Salina Hj. Kassim - 138-162 Optimized drawdown risk in evaluating the performance of Malaysian mutual funds
by Mohammad Reza Tavakoli Baghdadabad & Fauzias Matnor & Izani Ibrahim - 163-177 Is “not‐real” price lawful?
by Dodik Siswantoro
April 2012, Volume 3, Issue 1
- 7-19 A critique on accounting for themudarabahcontract
by Muhannad A. Atmeh & Abdul Hadi Ramadan - 20-38 Disclosure ofShariahcompliance by Malaysiantakafulcompanies
by Nor Aziah Abu Kasim - 39-56 The UK legal reforms on pension and the opportunity for Islamic pension funds
by Faizal Ahmad Manjoo - 57-66 Viewpoints: when the Islamisation model doesn't work
by Razwan Ul‐Haq - 67-69 Ijarahcontract: a practical dilemma
by Fahad Zafar
September 2011, Volume 2, Issue 2
- 87-113 Accountability in the sacred context
by Hairul Suhaimi Nahar & Hisham Yaacob - 114-141 Determinants of corporate social responsibility disclosure: the case of Islamic banks
by Sayd Farook & M. Kabir Hassan & Roman Lanis - 142-152 The nature of smoothing returns practices: the case of Islamic banks
by Neila Boulila Taktak - 153-176 Management accounting systems in Islamic and conventional financial institutions in Malaysia
by Siti Zaleha Abdul Rasid & Abdul Rahim Abdul Rahman & Wan Khairuzzaman Wan Ismail
April 2011, Volume 2, Issue 1
- 8-21 Incentive‐based regulation for Islamic banks
by Sayd Zubair Farook & Mohammad Omar Farooq - 22-42 Determinants of customers' intention to use Islamic personal financing
by Hanudin Amin & Abdul Rahim Abdul Rahman & Stephen Laison Sondoh & Ang Magdalene Chooi Hwa - 43-62 A framework to analyse the efficiency and governance ofzakatinstitutions
by Norazlina Abd. Wahab & Abdul Rahim Abdul Rahman - 63-76 An empirical investigation of the audit expectations gap in Iran
by Omid Pourheydari & Mina Abousaiedi
October 2010, Volume 1, Issue 2
- 85-91 Islamic finance: from sacred intentions to secular goals?
by Roszaini Haniffa & Mohammad Hudaib - 92-113 Accounting, religion and organisational culture: the creation of Jordan Islamic Bank
by Bassam Maali & Christopher Napier - 114-127 Do Islamic banks use loan loss provisions to smooth their results?
by Neila Boulila Taktak & Sarra Ben Slama Zouari & AbdelKader Boudriga - 128-147 Does foreign presence foster Islamic banks' performance? Empirical evidence from Malaysia
by Fadzlan Sufian - 148-171 Is faith‐based investing rewarding? The case for Malaysian Islamic unit trust funds
by M. Kabir Hassan & Abu Nahian Faisal Khan & Thiti Ngow
April 2010, Volume 1, Issue 1
- 5-9 The two Ws of Islamic accounting research
by Roszaini Haniffa & Mohammad Hudaib - 10-31 Supervisory, regulatory, and capital adequacy implications of profit‐sharing investment accounts in Islamic finance
by Simon Archer & Rifaat Ahmed Abdel Karim & Venkataraman Sundararajan - 32-41 Form versus substance: AAOIFI projects and Islamic fundamentals in the case ofsukuk
by Bill Maurer - 42-59 Accentuating the positive: governance of Islamic investment funds
by Mervyn K. Lewis - 60-74 Initial returns of Malaysian IPOs andShari'a‐compliant status
by Ruzita Abdul Rahim & Othman Yong