Journal of Islamic Accounting and Business Research: Volume 15 Issue 1

Diversity of Shari’ah supervisory board and the performance of Islamic banks: evidence from an emerging economy of Pakistan

Ismail Khan, Ikram Ullah Khan, Mohammad Jasim Uddin, Safeer Ullah Khan, Jahanzeb Marwat

Given the relative importance of the Shari’ah supervisory boards (SSBs) in Islamic banks’ (IBs’) performance, this study aims to examine the impact of SSB diversity on IBs’…

Corruption disclosure practices of Islamic and conventional financial firms in Bangladesh: the moderating role of Big4

Md. Abdul Kaium Masud, Mohammad Sharif Hossain, Mahfuzur Rahman, Mohammad Ashraful Ferdous Chowdhury, Mohammed Mizanur Rahman

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose…

Proposed temporary waqf model for family waqf implementation in Malaysia

Muhamad Firdaus Ab Rahman, Hussein ‘Azeemi Abdullah Thaidi, Farhana Mohamad Suhaimi, Siti Farahiyah Ab Rahim

This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and…

Intentions and donations: monetary charity in Kuwait during the COVID-19 pandemic

Sarah Al-Shamali, Muhammad Kashif

This study aims to investigate the intentions of individuals’ monetary charity during the COVID-19 crisis in Kuwait. The new conditions of COVID-19 enhanced both the theoretical…

Customers’ willingness to choose family takaful: extending the theory of interpersonal behaviour

Imran Mehboob Shaikh, Hanudin Amin

This study aims to investigate the customer’s willingness to participate in family takaful using the theory of interpersonal behaviour (TIB) in Pakistan.

How does Salam financing affect farmers’ income? A system dynamics approach

Eka Nurhalimatus Sifa, Sudarso Kaderi Wiryono

This study aims to simulate and compare the effect of two financing schemes, Salam and conventional financing, on farmers’ cash flows.

Efficiency and price clustering in Islamic stocks: evidence from three Asian countries

Júlio Lobão

This paper aims to examine the extent of price clustering in a selection of Islamic stocks listed in Indonesia, Malaysia and Pakistan and also investigates the determinants of the…

Corporate profitability and effective tax rate: the moderating role of board gender diversity

Amneh Alkurdi, Taha Almarayeh, Hanady Bataineh, Hamzeh Al Amosh, Saleh F.A. Khatib

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board…

Relationship between FinTech index and bank’s performance: a comparative study between Islamic and conventional banks in the MENA region

Hana Kharrat, Yousra Trichilli, Boujelbène Abbes

This paper aims to describe a new method for constructing the FintTech Index that measures the development of FinTech in the conventional and Islamic banking sectors in the Middle…

Effect of Shariah compliance on financing decisions: empirical evidence from GCC

Omar Ikbal Tawfik, Hamada Elsaid Elmaasrawy

The purpose of this study is to examine the effect of companies’ Shariah compliance (SC) debt financing decisions, financing with retained earnings (REs), cash holdings, capital…