Journal of Islamic Accounting and Business Research: Volume 4 Issue 2

Shari'ah disclosures in Malaysian and Indonesian Islamic banks: The Shari'ah governance system

Wan Amalina Wan Abdullah, Majella Percy, Jenny Stewart

The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content…

Mission statements readability: an insight into Islamic banks

Ishfaq Ahmed, Muhammad Zeeshan Shaukat, Talat Islam

A mission statement is an important tool for organizational communication, as it speaks to all stakeholders. It should be readable and comprehensible. The main objective of this…

Islamic banking and economic growth in GCC & East Asia countries: A panel cointegration analysis

Rosylin Mohd. Yusof, Mejda Bahlous

The purpose of this paper is to assess the contribution of Islamic finance to economic growth in countries that were early adopters of Islamic banking: Malaysia, Indonesia and the…

Exploring the perceptions of auditor independence in Indonesia

Yudi Irmawan, Mohammad Hudaib, Roszaini Haniffa

– The purpose of this paper is to explore the perceptions of auditors and users of their reports on auditor independence in Indonesia.

Islamic perspective of management accounting decision making techniques

Zayyad Abdul-Baki, Ahmad Bukola Uthman, Atanda Aliu Olanrewaju, Solihu Aramide Ibrahim

This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in…