Journal of Financial Reporting and Accounting: Volume 19 Issue 3

Guest editorial

Adel Sarea

A proposed framework for implementing risk-based Shari’ah audit

Suleiman Dalhatu Sani, Mustapha Abubakar

This paper aims to recommend a framework that serves as a practical work tool for conducting risk-based Shari’ah audit (RBSA) in Islamic financial institutions (IFIs).

Do ownership structures affect risk disclosure in Islamic banks? International evidence

Rihab Grassa, Nejia Moumen, Khaled Hussainey

Previous works assessing the determinants of banks’ risk disclosure in emerging economies focused on one aspect of risk reporting such as market risk disclosure or operational…

Zakah compliance in Muslim countries: an economic and socio-psychological perspective

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz, Adel Sarea

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money…

Gender diversity and financial performance of Islamic banks

Huthayfa Nabeel Jabari, Rusnah Muhamad

The purpose of this paper is to examine the influence of gender diversity among the board of directors (BOD) and Shariah supervisory board (SSB) members on the financial…

The impact of AAOIFI governance disclosure on Islamic banks performance

Tawida Elgattani, Khaled Hussainey

This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance of…

An empirical investigation on waqf governance practices in waqf institutions in Malaysia

Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah

This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia.

Critical assessment of Islamic financial assets pricing in South-East Asia: evidence from NARDL modelling

Monsurat Ayojimi Salami

This study aims to critically examine the pricing of Islamic financial assets (Sharīʿah-compliant assets, Sharīʿah-compliant securities, Sharīʿah-compliant financing and Sukuk) in…