Journal of Islamic Accounting and Business Research: Volume 11 Issue 1

Volatility of Malaysian conventional and Islamic indices: does financial crisis matter?

Muhamad Abduh

This study aims to investigate the volatility of conventional and Islamic indices and to explore the impact of the global financial crisis toward the volatility of both markets in…

The effect of religiosity on trainees’ reaction and motivation to transfer: Evidence from Malaysia

Abdul Rahim Zumrah, Muhammad Yusuf Khalid, Kalsom Ali, Ahmad Najaa' Mokhtar

This study aims to examine the relationship between religiosity, trainees’ reaction and motivation to transfer in the context of public sector organizations in Malaysia.

A real asset management approach for Islamic investment in containerships

Adam Abdullah, Rusni Hassan, Salina Kassim

The purpose of this paper is to provide a real asset management investment appraisal of the performance of containerships as a primary segment within international shipping, to…

The effect of managerial ability on product market competition and corporate investment decisions: Evidence from Iran

Mahdi Salehi, Ali Daemi, Farzana Akbari

This study aims to examine the effect of managerial ability on product market competition and corporate investment decisions, specifically, on risk-taking and investment…

The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia

Mohamed Ahmed Kaaroud, Noraini Mohd Ariffin, Maslina Ahmad

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia.

Mathematical modelling of a shariah-compliant capital asset pricing model

Mohamad Hafiz Hazny, Haslifah Mohamad Hasim, Aida Yuzy Yusof

The capital asset pricing model (CAPM) is the most widely used asset pricing model that measures risk–return relationship. The CAPM is based on Markowitz’s mean variance analysis…

Shari’ah supervisory board’s size impact on performance in the Islamic banking industry: An empirical investigation of the optimal board size across jurisdictions

Naji Mansour Nomran, Razali Haron

This study aims to empirically examine whether there is any optimal Shari’ah supervisory board’s (SSB) size that maximizes performance of Islamic banks (IBs). Apparently, IBs…

Toward Islamic deposit insurance model

Usama Adnan Fendi

This paper aims to provide an essential framework for establishing Shariah-compliant deposit insurance scheme, by reviewing the Shariah provisions concerning the available…

Corporate governance, SSB strength and the use of internal audit function by Islamic banks: Evidence from Sudan

Saed Ahmed Sulub, Zalailah Salleh, Hafiza Aishah Hashim

This paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function…

House financing: contracts used by Islamic banks for finished properties in Malaysia

Aishath Muneeza, Muhammad Fahmi Fauzi, Muhammad Faisal Bin Mat Nor, Mohamed Abideen, Muhammed Maher Ajroudi

The purpose of this paper is to find out the existing practices of the Islamic banks in providing financing to the customers who have a requirement to purchase a finished property…

Towards a core Islamic work value: Evidence from Islamic legal texts and the muftīs’ verification

Mastura Ab. Wahab, Tajul Ariffin Masron

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and misunderstandings on…

Murabaha and Musharakah Moutanaquissah pricing: an interest-free approach

Rida Ahroum, Othmane Touri, Boujemâa Achchab

This study aims to provide an interest-free valuation methodology for Murabaha and Musharakah Moutanaquissah contracts. Indeed, In Islamic finance, Murabaha contracts are widely…

Effects of spiritual intelligence from Islamic perspective on emotional intelligence

Md. Aftab Anwar, AAhad M. Osman Gani, Muhammad Sabbir Rahman

The aim of this study is to develop a spiritual intelligence scale from an Islamic perspective. In addition, this research explores the relationship of spiritual intelligence from…

Ethical values and bank performance: evidence from financial institutions in Malaysia

Tuan Azma Fatiema Tuan Ibrahim, Hafiza Aishah Hashim, Akmalia Mohamad Ariff

The purpose of this study is to investigate the relationship between ethical values and performance in the context of the banking sector in Malaysia.

Corporate tax aggression and debt in Iran

Mahdi Salehi, Shantia Salami

This study aims to investigate the impact tax shelters and cost of debt in Iran. It also aims determine methods to identify tax-aggressive policies through corporate structure and…