Journal of Islamic Accounting and Business Research: Volume 12 Issue 2

Governance mechanisms and the Takaful insurance performance: the moderating role of the leader’s seniority

Nourhen Sallemi, Rim Zouari Hadiji, Ghazi Zouari

This paper aims to examine the effect of governance mechanisms (board size, board independence, duality, the Sharia board size, Sharia board meetings and ownership concentration…

Knowledge and attitudes towards Islamic banking in the Philippines

Sahraman D. Hadji Latif

The purpose of this study is to explore the knowledge and attitudes of the Muslim society toward Islamic banking in the Philippines. It also aims to determine the factors that…

Using Fintech in scaling up Islamic microfinance

Salman Ahmed Shaikh

This study aims to propose a hybrid microfinance model that integrates various Islamic commercial and social finance institutions through Fintech for efficient and impactful…

Determinants of SMEs intention to adopt Islamic crowdfunding model in Northwestern Nigeria

Mansur Ahmed Kazaure, Abdul Rashid Abdullah, Dahlia Binti Zawawi, Amer Hamzah

The study aims is to examine the determinant factors of small and medium enterprises’ (SMEs’) intention to adopt the Islamic crowdfunding model as alternative sources of finance.

Determinants of technical efficiency of Islamic banks in GCC countries

Ezzeddine Ben Mohamed, Neama Meshabet, Bilel Jarraya

This study aims to discuss the determinants of Islamic banks’ efficiency. It tries to explore the source of Islamic banks’ inefficiencies to propose solutions to guarantee an…

Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective

Marziana Madah Marzuki, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli, Wan Amalina Wan Abdullah

The purpose of this paper is to investigate the effects and challenges of the new amendment of International Financial Reporting Standards (IFRS) 9 in Malaysia from the…

Shariah supervisory boards of Islamic banks in Bangladesh: expected duties and performed roles and functions

Md. Kausar Alam, Suhaimi Ab Rahman, Mosab I. Tabash, Oli Ahad Thakur, Sharif Hosen

The main aim of this research is to ascertain the expected duties and performed roles and functions of the Shariah supervisory boards (SSBs) of Islamic banks in Bangladesh.

Testing dividend life-cycle theory in the Islamic and conventional banking sectors of GCC countries

Ibrahim Yousef, Sailesh Tanna, Sudip Patra

This paper aims to present a comparative evaluation of the determinants affecting the likelihood of dividend payouts by Islamic and conventional banks in the Gulf Cooperation…