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1-4 of 4
Keywords: Shariah compliance
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 26 August 2025
... ( GCC ) countries. Shariah compliance is an important characteristic of companies in the GCC . Companies seeking to be “Shariah-compliant” must adhere to the restrictions imposed by Islamic law, in addition to any secular national laws that apply in the workplace. Design...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (2): 607–625.
Published: 27 January 2025
...Hana Jaradat; Mohammad Salem Oudat Purpose The purpose of this study is to explore the influence of the regulatory environment on the efficiency of transparency within Islamic finance practices. It specifically examines how the determination of Shariah compliance, corporate governance and auditing...
Journal Articles
Saeed Awadh Bin-Nashwan, Aishath Muneeza, Abdelhamid Elsayed A. Ismaiel, Ismail Mohamed, Anas Rasheed Bajary, Mohammed Mahdi Obaid
Journal of Financial Reporting and Accounting (2024)
Published: 03 December 2024
..., emphasizing financial risk, theory of planned behavior (TPB) constructs and Shariah compliance’s moderating role. Design/methodology/approach This attempt uses a quantitative approach through a cross-sectional research design, using purposive sampling to gather data from Muslim CC holders. An extended...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1620–1636.
Published: 05 July 2024
...Zakaria Boulanouar; Rihab Grassa; Faisal Alqahtani Purpose This paper aims to assess the rank of Shariah compliance (SC) and its impact on the financial performance of non-financial companies listed on the Saudi Stock Exchange. It seeks to understand the relationship between adherence to Shariah...
