Journal of Islamic Accounting and Business Research: Volume 10 Issue 2

Does Shariah committee composition influence Shariah governance disclosure?: Evidence from Malaysian Islamic banks

Nazrul Hazizi Noordin, Salina Kassim

The purpose of this paper is to investigate the empirical linkage between the composition of Shariah Committee and the extent of Shariah governance disclosure in 16 licensed…

Building committed Waqif: the role of information disclosure

Mohamad Isa Abd Jalil, Sofri Yahya, Anwar Allah Pitchay

The purpose of this study is to conceptualise the relationship between information disclosure and Waqif commitment, taking into consideration the role of level of trust (mediator…

A comparison of the impact of the Basel standards upon Islamic and conventional bank risks in the Gulf state region

Muhammad Fuad Farooqi, John O’Brien

This paper aims to provide a comparative study of the Islamic versus conventional banking sector risk by using market data generated from the sample of publicly listed Islamic and…

Financial sustainability of state waqf institutions (SWIs) in Malaysia

Maliah Sulaiman, Muntaka Alhaji Zakari

This paper aims to measure the financial sustainability and vulnerability of state-managed waqf institutions in Malaysia.

The possibilities of community redevelopment with Islamic finance

Daniel Hummel, Ayesha Tahir Hashmi

The purpose of this paper is to explore the application of a profit and loss sharing approach to tax increment financing (TIF) districts in the USA.

Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia

Abdulsamad Alazzani, Wan Nordin Wan-Hussin, Michael Jones

Very limited research has been devoted to answering the question of whether the religious beliefs of the upper echelons of management and gender diversity have any impacts on the…

The quest for morally competent future Muslim accountants

Umaru Zubairu, Suhaiza Ismail, A.H. Fatima

The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the…

Islamic finance instruments for promoting long-run investment in the light of the well-being criterion (maslaha)

Masudul Alam Choudhury, Mohammad Shahadat Hossain, Mohammad Taqiuddin Mohammad

The purpose of this study of this methodological abstraction is erected the nature of the well-being function as evaluative criterion. The well-being function (maslaha) evaluates…