...Muneer M. Alshater; M. Kabir Hassan; Adel Sarea; Hussein Mohammad Samhan Purpose This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions. Design/methodology/approach This study adopts...

...Ahmed Ebrahim; Tarek Abdelfattah Purpose This study aims to critically analyze the fundamentals of the current major Islamic Finance (IF) instruments and contracts in light of both the foundations of IF and the concept of substance over form in the accounting conceptual framework. Such analysis...

...Bijan Bidabad; Mahmoud Allahyarifard; Mahshid Sherafati Purpose This paper aims to explain a new system of accounting for partnership financing that applies in Rastin profit and loss sharing banking. In this system, the interest rate is not used in calculations and accounting, and instead...

...Khalid A. Alanzi Purpose This study aims to compare the academic performance of female accounting students with their male counterparts and to assess the impact and association between gender and the academic performance of accounting students graduating from the College of Business Studies (CBS...

...Dodik Siswantoro Purpose This paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS...

... This article originally appeared in Volume 2 Number 2, 2011, pp. 87-113 Journal of Islamic Accounting and Business Research The following article was selected for this year's Highly Commended Award “Determinants of corporate social responsibility disclosure: the case...

...Adel Mohammed Sarea; Mustafa Mohd Hanefah Purpose The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach The basis of the paper was stakeholder theory to analyse...

...Asmadi Mohamed Naim; Mohamad Yazid Isa; Mohd Liki Hamid Purpose This paper aims to analyse the new standards on Sukuk which was issued by the Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) as a result of the strong critics posed by Shaykh Taqi in the end of 2007...

...Ghada Altarawneh; Mike Lucas Purpose This paper seeks to explore the reasons for the dominance of Western accounting and neglect of Islamic accounting in Islamic countries, using Jordan as a case study. Design/methodology/approach The paper reports the results of a series of interviews, using...

...Hairul Suhaimi Nahar; Hisham Yaacob Purpose The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial...

...Roszaini Haniffa; Mohammad Hudaib Purpose The purpose of this paper is to introduce the new journal and articles in the first issue. Design/methodology/approach The paper attempts to introduce the journal by answering the two “W” questions – what is Islamic accounting and why Islamic...