Journal of Islamic Accounting and Business Research: Volume 9 Issue 2

Exploring the relationship between corporate social responsibility, brand image and brand equity in Iranian banking industry

Reza Salehzadeh, Javad Khazaei Pool, Amir Hossein Jafari Najafabadi

The purpose of this research is to explore the relationship between corporate social responsibility (CSR), brand image (BI) and brand equity (BE) in the banking industry of the…

Bank’s financial stability and risk management

Ahmed Elbadry

This study aims to examine the effect of Saudi bank’s financial stability on risk management.

Islam, communication and accounting

UmmeSalma Mujtaba Husein

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy…

Factors influencing the selection of unit trust funds among Malaysian retail investors

Naail Mohammed Kamil, Muthaloo Subramaniam, Halane Elmi Ali, Mohammed Borhandden Musah, Acheampong Alex

The efficiency of unit trust (UT) funds from quite number of contexts across the globe has been highlighted in previous literature. Yet, there is dearth of research that…

The nature of well-being objective function in tax-free regime of ethico-economics

Masudul Alam Choudhury

The purpose of this study is to explain the effect of a tax-free regime of socioeconomics in the social well-being function. This paper carries on the message that has been…

Whether Shari’ah compliance efficiency is a matter for the financial performance: The case of Islami Bank Bangladesh Limited

Md. Hafij Ullah, Ruma Khanam

Shari’ah is the foundation of Islamic banks. Although all the Islamic banks required complying with the Shari’ah requirements fully, the level of compliance differs among the…

Competency and effectiveness of internal Shariah audit in Islamic financial institutions

Azam Abdelhakeem Khalid, Hasnah Haron, Tajul Ariffin Masron

The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs).

Analysis of commodity reserve currency system from Siyasah Shariyyah perspective

Jameel Ahmed, Ahamed Kameel Mydin Meera, Muhammad Yusuf Saleem, Patrick Collins

This paper aims to apply the doctrine of siyasah shariyyah to a policy proposal in the area of monetary economics, namely, the Grondona system of conditional currency…

Do board characteristics affect bank performance? Evidence from the Bahrain Islamic banks

Abdelaziz Hakimi, Houssem Rachdi, Rim Ben Selma Mokni, Houda Hssini

Although most previous studies interested in Islamic banks have focused on quantitative aspects such as performance, risk and stability, this paper aims to deal with the…