Journal of Islamic Accounting and Business Research: Volume 8 Issue 3

Exploring the “social failures” of Islamic banks: a historical dialectics analysis

Zayyad Abdul-Baki, Ahmad Bukola Uthman

This paper aims to argue that the current environment in which the Islamic banking system is situated is not ideal for the system’s pursuance of its socioeconomic ideals, thus…

Measuring Shariah non-compliance risk (SNCR): claw-out effect of al-bai-bithaman ajil in default

Saiful Azhar Rosly, Muhammad Arzim Naim, Ahcene Lahsasna

The purpose of this paper is to examine the meaning, nature and measurement of Shariah non-compliant risk faced by Islamic banks.

Objectives of Islamic banks: a missive from mission statements and stakeholders’ perceptions

Ishfaq Ahmed, Muhammad Musarrat Nawaz, Rizwan Qaisar Danish, Ahmad Usman, Muhammad Zeeshan Shaukat

It is believed that the core aim of Islamic institution is idiosyncratic from conventional business entities. Considering this presumption, this study aims to reveal the…

Knowledge of Islamic accounting among professionals: evidence from the Tunisian context

Rym Ben Abd El Afou

The paper is intended as an extension of the literature dealing with the Islamic accounting standards issued by the Accounting Auditing Organization for Islamic Financial…

Towards developing service quality index for zakat institutions

Norazlina Abd. Wahab, Zairy Zainol, Mahyuddin Abu Bakar

This paper aims to present a conceptual model on service quality of zakat institutions that are responsible for collecting, managing and distributing zakat in Malaysia. Zakat is…

Economic and market predictors of solvency of family takaful in Malaysia

Muhamad Abduh, Syaza Nawwarah Zein Isma

The purpose of this study is to empirically study firm-specific and economic factors affecting solvency of family takaful companies in Malaysia.