Journal of Islamic Accounting and Business Research: Volume 14 Issue 2

A tribute to the journal of Islamic accounting and business research: (more than) a decade of serving the Ummah

Hairul Suhaimi Nahar, Hisham Yaacob

Started humbly in 2010 as a modest publishing outlet catering to the growing interest in Islamic-based accounting and business research, the Journal of Islamic Accounting and…

Drivers of behavioral intention among non-Muslims toward halal cosmetics: evidence from Indonesia, Malaysia, and Singapore

Dina Fitrisia Septiarini, Ririn Tri Ratnasari, Marhanum Che Mohd Salleh, Sri Herianingrum, Sedianingsih

This study aims to examine the halal brand image, halal logo and halal awareness of non-Muslim customers on attitude and behavioral intention.

Donors’ attitude towards fundraising efforts in UAE during COVID-19 pandemic: the moderating role of ethics

Adel Sarea, Mustafa Raza Rabbani, Habeeb Ur Rahiman, Abdelghani Echchabi

This study aims to explore the antecedents of donors’ attitudes toward fundraising campaigns to fight COVID-19 in the United Arab Emirates (UAE) during the pandemic crisis. This…

Banking system and economic growth linkages in MENA region: complementarity and substitutability between Islamic and conventional banking

Samir Belkhaoui

The purpose of this paper is to investigate empirically the channels through which Islamic and/or conventional banking can spur economic growth in MENA region.

The legality of cryptocurrency from an Islamic perspective: a research note

Saleh Nawaz Khan

Islamic scholars are not unanimous on the legality of cryptocurrency. Muslims are confused about the permissibility of cryptocurrency. Thus, this study aims to evaluate the…

Environmental, social and governance (ESG) practices and financial performance of Shariah-compliant companies in Malaysia

Siew-Peng Lee, Mansor Isa

This study aims to examine the impact of environmental, social and governance (ESG) practices on the financial performance of Malaysian Shariah-compliant companies over the period…

Evaluation of Sovereign Sukuk as a government financing instrument with stakeholder theory: a moving forward policy from Indonesia’s experience

Eko Nur Surachman, Ricky Pramoedya Hermawan, Dian Handayani, Erin Astuti

This study aims to examine the performance of government projects financed by the issuance of Indonesia Sovereign Sukuk (SBSN Project) from stakeholder theory perspective and…

Stability and insolvency sensitivity to Tunisian bank specific and macroeconomic effects

Malika Neifar, Leila Gharbi

The purpose of this study to investigate the sensitivity of stability and insolvency of the Tunisian financial banking with respect to banks’ specific factors as well as to the…