Journal of Islamic Accounting and Business Research: Volume 15 Issue 3

Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors

Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman, Roebiandini Soemantri

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through…

Exploring Shariah audit practices in zakat and waqf institutions in Malaysia

Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh, Nurazalia Zakaria

This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia.

Does PLS in Islamic banking limit excessive money creation?

Khoutem Ben Jedidia, Hichem Hamza

Bank lending is the major source of monetary expansion. Bank-led money creation is a key issue in both conventional and Islamic financial systems. The purpose of this paper is to…

The extent of mandatory and voluntary Shariah compliance disclosure: evidence from Malaysian Islamic financial institutions

Nur Laili Ab Ghani, Noraini Mohd Ariffin, Abdul Rahim Abdul Rahman

This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in…

Corporate governance and risk management in Islamic and convectional financial institutions: explaining the role of institutional quality

Abdul Rashid, Muhammad Akmal, Syed Muhammad Abdul Rehman Shah

This study aimed at exploring the differential effects of different corporate governance (CG) indicators on risk management practices in Islamic financial institutions (IFIs) and…

Entrepreneurial Muslim leadership in Islamic cooperative business unit

Adrian Ariatin, Wawan Dhewanto, Oktofa Yudha

The purpose of this study is to find what kind of leadership is suitable for developing a business in an Islamic boarding school.

The impact of IFRS adoption on Saudi Arabia

Issam Tlemsani, Mohamed Ashmel Mohamed Hashim, Robin Matthews

This study aims to examine the implementation of International Financial Reporting Standards (IFRS) in Saudi Arabia. It investigates how the adoption of IFRS has affected four…

Corporate ESG performance, Shariah-compliant status and cash holdings

Akmalia Mohamad Ariff, Norakma Abd Majid, Khairul Anuar Kamarudin, Ahmad Firdhauz Zainul Abidin, Siti Nurain Muhmad

This study aims to examine the association between environmental, social and governance (ESG) performance and cash holdings, as well as whether this association is moderated by…