Journal of Islamic Accounting and Business Research: Volume 5 Issue 2

“Conventional” accounting vs “Islamic” accounting: the debate revisited

Sivakumar Velayutham

The purpose of this paper is to evaluate the arguments that the assumptions underlying conventional accounting are incompatible with Islamic values, hence the need for new…

An Islamic perspective on the true and fair view override principle

Abang Salihin, A.H. Fatima, Abdulrahman Anam Ousama

This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles…

The relationship between capital structure and performance of Islamic banks

Lama Tarek Al-Kayed, Sharifah Raihan Syed Mohd Zain, Jarita Duasa

This paper aims to examine the effect of capital structure on Islamic banks’ (IBs) performance to provide guidance to finance managers for raising capital funds. As newcomers to…

Determinants of zakah (Islamic tax) compliance behavior

Ram Al Jaffri Saad, Roszaini Haniffa

– The purpose of the paper was to examine factors influencing business zakah compliance behavior.

Islamic environmental ethics

Riham R. Rizk

This paper aims to elaborate and discuss key Islamic principles of relevance to environmental ethics and sustainability agendas and reflect on implications for the operations of…