Journal of Islamic Accounting and Business Research: Volume 12 Issue 1

Investigating the determinants of online infaq intention during the COVID-19 pandemic: an insight from Indonesia

Hendy Mustiko Aji, Albari Albari, Muchsin Muthohar, Sumadi Sumadi, Murwanto Sigit, Istyakara Muslichah, Anas Hidayat

This study aims to investigate Muslims’ online infaq intention during COVID-19 deadly outbreak. This study examined the model comprising two major theories, namely, the theory of…

The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards

Yosra Mnif, Marwa Tahari

The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing…

Determinants and market performance of Fortune 100 best companies: evidence from Islamic perspective

Rajesh Kumar Bhaskaran, Irene Wei Kiong Ting, Noor Azlinna Azizan, Kranthi Vidhatha Yelubolu

Islam is valid for every place and time, and it promotes fair and equitable employees’ relations as an essential corporate social responsibility (CSR) policy for successful…

Level of Maqāsid ul-Shari’āh’s in financial reporting standards for Islamic financial institutions

Murniati Mukhlisin

This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application…

Can store image moderate the influence of religiosity level on shopping orientation and customers’ behavior in Indonesia?

Ririn Tri Ratnasari, Ulfa Fadilatul Ula, Raditya Sukmana

This study aims to investigate the effects of religiosity level on the shopping orientation and behavior of Muslim customers and how to store image moderates this relationship.

What drives Muslim Malaysian consumers’ general attitude towards religious advertising?

Muhammad Waqas

Given the increased interest in the practical significance of the general attitude towards religious advertising, the purpose of this paper is to examine what influences…

Reconciling selection criteria of Islamic banking services: a survey on perception of Islamic bankers, institutional clients and retail customers in UAE

Shinaj Valangattil Shamsudheen, Ziyaad Mahomed, Shamsher Mohamad

This paper aims to investigate the differences in patronage factors influencing “retail customers” and “institutional clients” to bank Islamically and to identify the reasons…

The determinants of capital structure of Islamic and conventional banks: an autoregressive distributed lag approach

Moncef Guizani

This paper aims to explore how Sharia principles could impact capital structure determinants and speed of adjustment of Islamic banks (IBs) compared to conventional banks (CBs) in…