Journal of Islamic Accounting and Business Research: Volume 8 Issue 2

Determinants of financial performance of Islamic banks: an intellectual capital perspective

Tasawar Nawaz, Roszaini Haniffa

The purpose of this paper is to empirically examine the effect of intangible resources, i.e. intellectual capital (IC) on financial performance of 64 Islamic financial…

Shariah-compliant investments and stock returns: evidence from the Indonesian stock market

Devi Lusyana, Mohamed Sherif

The purpose of this paper is to investigate the impact of the Indonesia Shariah-compliant Stock Index (ISSI) on the performance of included shares. In essence, the authors ask…

Applying the TOE framework in the Halal warehouse adoption study

Abdul Hafaz Ngah, Yuserrie Zainuddin, Ramayah Thurasamy

This study aims to identify the contributing factors to the adoption of Halal warehousing services among Malaysia Halal manufacturers.

The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi-listed firms

Waleed M. Albassam, Collins G. Ntim

The study aims to examine the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, the authors investigate the effect of…

The harmonization of audit reports of Islamic banks: An advanced and original empirical investigation

Mondher Fakhfakh

The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks.

Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia

Murniati Mukhlisin

This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent…