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Journal Articles

Shari’ah analytics of Riba

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Fahmi Ali Hudaefi, Yusuf Çelik, M. Kabir Hassan, Fauzul Hanif Noor Athief, Muhamad Subhi Apriantoro, Afief El Ashfahany, Abdelkader Laallam
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research 1–21.
https://doi.org/10.1108/JIABR-04-2025-0244
Published: 17 February 2026
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Journal Articles

AAOIFI standards and income smoothing perspective in Islamic financial institutions (IFIs): a study of the MENA region

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Fatma Ezzahra Kateb, Neila Boulila Taktak, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research 1–17.
https://doi.org/10.1108/JIABR-12-2022-0350
Published: 24 November 2025
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Journal Articles

A new Islamic legal theory? Islamic commercial jurisprudence within contemporary Islamic financial institutions

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Ahmed Mansoor Alkhan, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2025)
https://doi.org/10.1108/JIABR-12-2024-0525
Published: 25 August 2025
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Journal Articles

Determinants of corporate customers’ preference toward Islamic banking in Turkey

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Tolga Ergün, M. Kabir Hassan, Hüseyin Dağlı
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2025)
https://doi.org/10.1108/JIABR-01-2025-0057
Published: 10 June 2025
View article titled, Determinants of corporate customers’ preference toward Islamic banking in Turkey
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Journal Articles

Was the interest burden of the Ottoman public debt sustainable? A cliometric analysis

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M. Kabir Hassan, Hasan Kazak, Melike Buse Akcan, Hasan Azazi
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2026) 17 (3): 519–534.
https://doi.org/10.1108/JIABR-01-2024-0009
Published: 15 April 2024
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Journal Articles

Cryptocurrencies from Islamic perspective

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M. Kabir Hassan, Aishath Muneeza, Ismail Mohamed
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2025) 16 (2): 390–410.
https://doi.org/10.1108/JIABR-09-2022-0238
Published: 13 September 2023
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Journal Articles

The impact of banks’ capital buffer on equity return: evidence from Islamic and conventional banks of GCC countries

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Mohammad Omar Farooq, Mohammad Dulal Miah, Md Nurul Kabir, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2025) 16 (1): 188–217.
https://doi.org/10.1108/JIABR-08-2022-0218
Published: 22 August 2023
View article titled, The impact of banks’ capital buffer on equity return: evidence from Islamic and conventional banks of GCC countries
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Journal Articles

Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions

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Muhammad Ayub, M. Kabir Hassan, Irum Saba
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2024) 15 (8): 1245–1265.
https://doi.org/10.1108/JIABR-04-2022-0110
Published: 07 July 2023
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Journal Articles

Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda

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M. Kabir Hassan, Mustafa Raza Rabbani
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2023) 14 (5): 677–698.
https://doi.org/10.1108/JIABR-04-2022-0111
Published: 31 October 2022
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Journal Articles

Knowledge discovery of zakat administration worldwide from YouTube and Zoom via text mining

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Fahmi Ali Hudaefi, M. Kabir Hassan, Muhamad Abduh, Irfan Syauqi Beik
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2023) 14 (1): 159–180.
https://doi.org/10.1108/JIABR-03-2022-0067
Published: 29 July 2022
View article titled, Knowledge discovery of zakat administration worldwide from YouTube and Zoom via text mining
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Journal Articles

Islamic accounting research between 1982 and 2020: a hybrid review

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Muneer M. Alshater, M. Kabir Hassan, Adel Sarea, Hussein Mohammad Samhan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2022) 13 (8): 1176–1196.
https://doi.org/10.1108/JIABR-04-2021-0132
Published: 10 June 2022
View article titled, Islamic accounting research between 1982 and 2020: a hybrid review
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Journal Articles

Governance of profit and loss sharing financing in achieving socio-economic justice

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Rizal Yaya, Ilham Maulana Saud, M. Kabir Hassan, Mamunur Rashid
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2021) 12 (6): 814–830.
https://doi.org/10.1108/JIABR-11-2017-0161
Published: 06 August 2021
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Journal Articles

How do takaful operators choose which model to adopt? A case study from the Kingdom of Bahrain

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Ahmed Mansoor Alkhan, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (9): 1677–1688.
https://doi.org/10.1108/JIABR-02-2020-0044
Published: 21 April 2020
View article titled, How do takaful operators choose which model to adopt? A case study from the Kingdom of Bahrain
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Journal Articles

Takaful operators: analysing segregated accounts between operator/participants

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Ahmed Mansoor Alkhan, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (9): 1649–1664.
https://doi.org/10.1108/JIABR-01-2020-0005
Published: 20 February 2020
View article titled, Takaful operators: analysing segregated accounts between operator/participants
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Journal Articles

Relative performance of religious and ethical investment funds

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Esther Castro, M. Kabir Hassan, Jose Francisco Rubio, Zairihan Abdul Halim
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (6): 1227–1244.
https://doi.org/10.1108/JIABR-04-2019-0084
Published: 29 January 2020
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Journal Articles

Qard-al-Hasan-based monetary policy and the role of the central bank as the lender of last resort

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Mohammad Selim, M. Kabir Hassan
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (2): 326–345.
https://doi.org/10.1108/JIABR-12-2017-0190
Published: 20 January 2020
View article titled, Qard-al-Hasan-based monetary policy and the role of the central bank as the lender of last resort
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Journal Articles

The influence of religion on the determinants of capital structure: the case of Saudi Arabia

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Somaiyah Alalmai, Abdullah M. Al-Awadhi, M. Kabir Hassan, Arja Turunen-Red
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (2): 472–497.
https://doi.org/10.1108/JIABR-03-2018-0043
Published: 20 January 2020
View article titled, The influence of religion on the determinants of capital structure: the case of Saudi Arabia
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Journal Articles

Understanding self-efficacy and performance of salespersons in Islamic banking

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AbdulKader Kaakeh, M. Kabir Hassan, Stefan Van-Hemmen, Ishrat Hossain
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2020) 11 (5): 973–988.
https://doi.org/10.1108/JIABR-10-2018-0160
Published: 20 January 2020
View article titled, Understanding self-efficacy and performance of salespersons in Islamic banking
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Journal Articles

Determinants of corporate social responsibility disclosure: the case of Islamic banks

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Sayd Farook, M. Kabir Hassan, Roman Lanis
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2011) 2 (2): 114–141.
https://doi.org/10.1108/17590811111170539
Published: 27 September 2011
View article titled, Determinants of corporate social responsibility disclosure: the case of Islamic banks
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Journal Articles

Is faith‐based investing rewarding? The case for Malaysian Islamic unit trust funds

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M. Kabir Hassan, Abu Nahian Faisal Khan, Thiti Ngow
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research (2010) 1 (2): 148–171.
https://doi.org/10.1108/17590811011086732
Published: 15 October 2010
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