Journal of Islamic Accounting and Business Research: Volume 12 Issue 4

What drives the banking competition in Islamic finance oriented countries? Islamic vs conventional banks

Alimshan Faizulayev, Isah Wada, Asset Sadvakasovna Kyzdarbekova, Indira Parmankulova

This study aims to examine the dynamics of banking competition between Islamic banks (IBs) and conventional banks (CBs) in emerging finance-oriented Islamic economies, also known…

Financial health of Syariah and non-Syariah banks: a comparative analysis

Elok Heniwati, Nella Yantiana, Gita Desyana

This paper aims to investigate whether Syariah banks are more financially stable than non-Syariah banks and check the differential impact of explanatory variables in financial…

Islamic banks’ brand personality and customer satisfaction: an empirical investigation through SEM

Muhammad Tahir Jan, Ali Shafiq

Brand personality plays an important role in affecting customer satisfaction. The Muslim population is estimated to reach 30% of the world’s population, and it is considered as…

Executives’ observance of zakat among Islamic financial institutions: evidence from Bahrain and Malaysia

Jessie P.H. Poon, Yew Wah Chow, Michael Ewers, Trina Hamilton

The purpose of this paper is to examine the influence of Shariah board members and managerial networking on zakat observance among executives of Islamic financial firms (IFFs) in…

Islamic influence on customer satisfaction: evidence from Takaful and conventional insurance industry

Waheed Akhter, Hassan Jamil, Kim-Shyan Fam

This paper aims to identify Islamic influence on customer satisfaction in Pakistan Takaful and conventional insurance industry. Specifically, it analyses the vital role of…

What do we know about zakat literature? A bibliometric review

Muneer M. Alshater, Ram Al Jaffri Saad, Norazlina Abd. Wahab, Irum Saba

This paper aims to develop a meaningful single-source reference for Islamic economics and finance scholars concerning zakat intellectual structure published in journals indexed by…

Risk, efficiency and financial performance in the GCC banking industry: Islamic versus conventional banks

Sutan Emir Hidayat, Muhammad Rizky Prima Sakti, Raqiya Ali Abdullah Al-Balushi

The purpose of this study is to critically evaluate how conventional and Islamic banks trade off risk, efficiency and financial performance in their business models, to…

Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance

Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah, Majella Percy

This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure…