Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda

MK Hassan, M Raza Rabbani - Journal of Islamic Accounting and …, 2023 - emerald.com
Purpose The purpose of this study is to investigate the role of Auditing and Accounting
Organization for Islamic Financial Institution (AOIFI) governance disclosure on the …

A systematic literature review on AAOIFI standards

S El-Halaby, S Aboul-Dahab… - Journal of Financial …, 2021 - emerald.com
Purpose This paper aims to systematically review the existing studies for Accounting and
Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include …

Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives

D Calandra, F Lanzalonga… - International Journal of …, 2024 - emerald.com
Purpose Emerging economies are increasingly benefiting from Islamic finance principles.
The distinctive features of this unconventional form of finance are starting to be considered …

Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing

A Morshed - Journal of Islamic Accounting and Business Research, 2024 - emerald.com
Purpose This study aims to evaluate Islamic bank compliance with the accounting and
auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple …

What Scopus Metadata Says About 32 Years of Islamic Accounting

NN Izza, AS Rusydiana - … International Conference on …, 2022 - conferences.uinsalatiga.ac.id
The rapid expansion of Islamic banking's emergence in the early 1970s and the rapid
expansion of Islamic transactions necessitated Islamic accounting, leading to increased …

Develo** Islamic-sustainable and responsible investment (i-SRI) criteria based on the environmental, social and governance (ESG) concept

MZBH Wahab, A Mohamed Naim… - Journal of Islamic …, 2024 - emerald.com
Purpose The practices of sustainable and responsible investment (SRI) among Islamic
financial institutions (IFIs) nowadays still rely on the existing environmental, social and …

30 years of research in Islamic accounting: a literature review

MS Alam - PSU Research Review, 2022 - emerald.com
30 years of research in Islamic accounting: a literature review | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search 30 years …

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

A Abras, K Jayasinghe - Accounting, Auditing & Accountability …, 2023 - emerald.com
Purpose This paper examines the historical evolvement of competing institutional logics (ie
religion, profession, state, market and community) underpinning Islamic accounting …

[PDF][PDF] Accounting conservatism and financial performance: Accountability of Shariah compliant companies in Malaysia

N Mohd, N Farizal, NS Zulkepli - Humanities, 2020 - researchgate.net
Being one of the leading countries in the Islamic Capital Market (hereafter referred to as
ICM), Malaysia is aiming for the goal of National Transformation 2050, to become a …

Customer perspectives on reputable and accountable Islamic finance: a behavioural intention model with a meta-analysis SEM approach

R Andespa, MI Md Razak, Y Huda… - Journal of Financial …, 2024 - emerald.com
Purpose This research aims to analyses the structural model of customers' intention towards
reputable and accountable Islamic finance, explained through Meta-Analysis Structural …