...Fatma Ezzahra Kateb; Neila Boulila; M. Kabir Hassan Purpose The purpose of this study is to examine whether the accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions ( AAOIFI ) enhance the forward-looking quality of financial...

... between regulators and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is also required to create an enabling environment for investors to rely on the AAOIFI accounting standards in their investment decision-making process. Originality/value Existing studies tend...

... and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) adoption. By disaggregating total risk disclosure into the nine sub-categories, the authors are able to specify, also, the components of risk disclosure impacted by various determinants. Research limitations/implications...

... (AAOIFI) stated in the Financial Accounting Standard (FAS) No.11 that the Islamic bank may use two types of reserves: profit equalization reserve (to maintain a specific level of return to IAHs) and investment risk reserve (to guarantee the deposits’ principal to IAHs). Jurists legalized these reserves...