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

The two Ws of Islamic accounting research

Roszaini Haniffa, Mohammad Hudaib

The purpose of this paper is to introduce the new journal and articles in the first issue.

Supervisory, regulatory, and capital adequacy implications of profit‐sharing investment accounts in Islamic finance

Simon Archer, Rifaat Ahmed Abdel Karim, Venkataraman Sundararajan

The aims of this paper are: first, to draw attention to the issues of displaced commercial risk (DCR) which arise as a result of the risk characteristics of profit‐sharing…

Form versus substance: AAOIFI projects and Islamic fundamentals in the case of sukuk

Bill Maurer

The purpose of this paper is to investigate the role of standard‐setting bodies and rating agencies which compete for authority in Islamic finance. It does so through a…

Accentuating the positive: governance of Islamic investment funds

Mervyn K. Lewis

The purpose of this paper is to examine the nature and structure of Islamic investment funds and evaluate their governance.

Initial returns of Malaysian IPOs and Shari'a‐compliant status

Ruzita Abdul Rahim, Othman Yong

The purpose of this paper is to investigate the initial return patterns of Malaysian initial public offerings (IPOs) and whether shari'a‐compliant status would alter such patterns.

A New Financial Dawn: The Rise of Islamic Finance

Mohammad Hudaib

Measuring the impact of research

Rebecca Marsh