Journal of Islamic Accounting and Business Research: Volume 15 Issue 8

Does employee relations climate mediate the effect of Islamic work ethics on organizational performance? Evidence from Qatar

Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez, Caterina Farao

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational…

Risk management efficiency of Takaful and conventional insurance sectors in UAE and KSA

Elias Abu Al-Haija, Asma Houcine

The purpose of this study is to extend previous literature and examine risk management efficiency among Takaful (TI) and conventional insurance (CI) firms in the Kingdom of Saudi…

Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions

Muhammad Ayub, M. Kabir Hassan, Irum Saba

The purpose of this paper is to find out the possible gaps in the Sharīʿah governance, and suggest how to fill the same, in line with the principles of Islamic finance and the…

Purchase intention behavior of halal cosmetics. Comparing study between Indonesia and Malaysia millennial generation

Nuryakin, Mohd Shamsuri Md Saad, Maghfira Rizky Maulani

Few studies only focus on halal cosmetics, although several previous studies have examined halal food and beverages. This study aims to explore the relationship between knowledge…

Exploring accountability: memory, object, metaphor and common sense

Hasri Mustafa

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

Critical perspective on public deficits: contrasting conventional and Islamic views

Ihda Arifin Faiz

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence…

Factors influencing intention to invest in Shariah-compliant social impact bonds in Malaysia

Syed Marwan, Suhaiza Ismail, Engku Rabiah Adawiah Engku Ali, Mohamed Aslam Mohamed Haneef

The purpose of the paper is twofold. Firstly, this study aims to investigate the factors influencing stakeholders’ intention to invest in Shariah-compliant social impact bonds (SC…

Navigating uncertainty: a study of the S&P GCC composite index’s connectedness during times of crises

Muneer M. Alshater, Rim El Khoury, Bashar Almansour

This study aims to investigate the dynamics of return connectedness of the Standard & Poor’s (S&P) Gulf Cooperation Council (GCC) composite index with five regional equity…