Journal of Islamic Accounting and Business Research: Volume 11 Issue 2

Incentives for conventional banks for the conversion into Islamic banks: evidence from Bangladesh

Yasushi Suzuki, S.M. Sohrab Uddin, A.K.M. Ramizul Islam

The skyrocketing rise of Islamic banking is noticeable in not only Islamic countries but also non-Islamic countries during the past few decades. Many conventional banks have…

Paradigmatic foundation and moral axioms of ihsan ethics in Islamic economics and business

Necati Aydin

This paper aims to explore the root cause of growing gap in Islamic moral ideals and practices by examining paradigmatic foundation and moral axioms of Islamic business ethics. It…

Shariah governance practices at Islamic fund management companies

Amiratul Nadiah Hasan, Aisyah Abdul-Rahman, Zaleha Yazid

The purpose of this paper is to explore the Shariah governance practices of Islamic fund management companies (IFMCs) in Malaysia, with the principal goal of reviewing the need…

Qard-al-Hasan-based monetary policy and the role of the central bank as the lender of last resort

Mohammad Selim, M. Kabir Hassan

This paper aims to examine how a central bank (CB) can act as a lender of last resort (LOLR) for both Islamic and conventional interest-based banks by pursuing a Qard-al-Hasan…

Barriers to financial product innovation in Islamic banks in Pakistan: An interpretive structural modeling approach

Naveed Iqbal Chaudhry, Muhammad Azam Roomi, Sidra Dar

The purpose of this paper is to identify barriers to financial product innovation in the Islamic banks (IBs) of Pakistan. This paper also aims to establish the relationship among…

An analysis of the religious, social factors and income’s influence on the decision making in Islamic microfinance schemes

Shaheen Mansori, Meysam Safari, Zarina Mizam Mohd Ismail

Islamic microfinance schemes are designed and developed with the primary intention of poverty alleviation and fulfillment of the Islamic law requirements. The purpose of this…

Competency model for Shari’ah auditors in Islamic banks

Nor Aishah Mohd Ali, Zurina Shafii, Shahida Shahimi

The purpose of this study is to identify the competencies required of Shari’ah auditor (SAR) in the Islamic banking environment.

An institutional perspective for research in waqf accounting and reporting: A case study of Terengganu state Islamic Religious Council in Malaysia

Nori Yani Abu Talib, Radziah Abdul Latiff, Aini Aman

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research…

Short-term Sharīʿah-compliant Islamic liquidity management instruments to sustain Islamic banking: The case of Maldives

Aishath Muneeza

The purpose of this paper is to describe the structure of the Islamic treasury bills issued by the Central Bank of Maldives, Maldives Monetary Authority (MMA) for the benefit of…

Exploring novel Islamic monetary system: Islamic way of money creation from supply chain to international trade

Ahmet Suayb Gundogdu

The purpose of this paper is to explore an alternative Islamic monetary system in which money is created from supply chain grassroots based on work effort and is accessible to…

Islamic legal maxim for Shari’ah audit in Islamic bank

Nurulhuda Abd Rahman, Nor’azam Mastuki, Muhamad Rahimi Osman, Nawal Kasim

The purpose of this paper looks into how the Islamic legal maxims (ILM) could provide a basis for Sharīʿah audit practices in assisting the institution’s managerial practice to…

The influence of religion on the determinants of capital structure: the case of Saudi Arabia

Somaiyah Alalmai, Abdullah M. Al-Awadhi, M. Kabir Hassan, Arja Turunen-Red

This study aims to investigate whether a religious environment affects a firm capital structure.

Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor

Musa Yusuf Owoyemi

The purpose of this study is to look at Zakat management and the crisis of confidence in the ability of the state and zakat agencies to dispense zakat to the rightful…

Business zakat compliance behavioral intention in a developing country

Ram Al Jaffri Saad, Abubakar Umar Farouk, Dzarfan Abdul Kadir

This study aims to examine the factors influencing the intention to comply with business zakat in a developing country.