Journal of Islamic Accounting and Business Research: Volume 2 Issue 1

Incentive‐based regulation for Islamic banks

Sayd Zubair Farook, Mohammad Omar Farooq

Recent calls by prominent Islamic scholars to shift the focus of Islamic finance away from bond‐like sukuk have been met with great unease by bankers in the industry. Islamic…

Determinants of customers' intention to use Islamic personal financing: The case of Malaysian Islamic banks

Hanudin Amin, Abdul Rahim Abdul Rahman, Stephen Laison Sondoh, Ang Magdalene Chooi Hwa

Islamic banking and finance is an emerging global industry founded on Islamic ethical precepts. Just as in the case of conventional banks, Islamic banks are expected to offer…

A framework to analyse the efficiency and governance of zakat institutions

Norazlina Abd. Wahab, Abdul Rahim Abdul Rahman

This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in…

An empirical investigation of the audit expectations gap in Iran

Omid Pourheydari, Mina Abousaiedi

This paper investigates whether an audit expectation gap exists among independent auditors and users of financial statements in Iran.

Islamic Finance: Instruments and Markets, QFinance – The Ultimate Resource

Faizal Ahmad Manjoo

Importance of religiosity dimension in strategic management accounting for IFIs

Roszaini Haniffa, Mohammad Hudaib

A new company descriptor takes us into a new era

Rebecca Marsh