Journal of Islamic Accounting and Business Research: Volume 15 Issue 5

Volatility spillovers among Islamic countries and geopolitical risk

Suresh Kumar Oad Rajput, Amjad Ali Memon, Tariq Aziz Siyal, Namarta Kumari Bajaj

This paper aims to test for volatility spillovers among Islamic stock markets with the exogenous impact of geopolitical risk (GPR) to check the risk transmission among Saudi…

Selected issues in the use of RegTech in the Islamic and conventional financial markets

Sherin Kunhibava, Aishath Muneeza, Zakariya Mustapha, Mohammad Ershadul Karim, Auwal Adam Sa’ad

This study aims to explore several challenges in the use of regulatory technologies (RegTech) in Islamic and conventional financial markets and share recommendations in this…

Internal auditors’ independence under workplace bullying stress: an investigative study

Alaa A.D. Taha

This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory…

Analyzing the linkage between Islamic financial literacy and Islamic banking services adoption: evidence from Turkey

Fahrettin Pala, Aylin Erdoğdu, Muhammad Ali, Faisal Alnori, Abdulkadir Barut

The purpose of this study is twofold. First, this research explores the level of Islamic financial literacy of customers in the context of Islamic banking. Second, this study…

Policy approach adopted for issuance of Green Sukuk: is priority given to priority needed areas?

Abdur Rahman, Abu Umar Faruq Ahmad, Saeed Awadh Bin-Nashwan, Aishath Muneeza, Asma Hakimah Abdul Halim, Ruzian Markom

Green Sukuk (GS) is a recent innovation that has the potential to serve humankind in sustainable development. However, its potential can only be achieved if the proceeds of GS are…

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Mahdi Salehi, Raha Rajaeei, Ehsan Khansalar, Samane Edalati Shakib

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between…

Do actively managed equity funds add value in developing economies? – The case of ‘inverse Gruber puzzle’ in Pakistan

Muhammad Arsalan Aqeeq, Sumaira Chamadia

This paper evaluates the performance of actively managed conventional and Islamic equity funds in a developing economy with a focus to assess the performance-growth puzzle posited…