...Arsalan Najmi; Waqar Ahmed; Samia Jahangir Purpose This study aims to consider factors that play an important role in adopting the halal food standard (HFS) among food manufacturers in Pakistan and to investigate the role of the traceability system in the compliance of the halal assurance system...

... to enhance their administration. Originality/value The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation. Several definitions have been found in the literature on revenue generation. Most of them are located in the tax...

...Yosra Mnif; Marwa Tahari Purpose The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions’ (AAOIFI) governance standards (GSs) disclosure...

...Fidiana Fidiana Purpose Previous studies on tax compliance have not internally failed to consider why individuals avoid tax payments. The purpose of this paper is to explore the compliance behaviour of Indonesian taxpayers from holistic human nature perspectives including their rational, social...

.../value This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literature. Islam is a complete way of life...

...Jabir Al-Sulaiti; A.A. Ousama; Helmi Hamammi Purpose This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks...

...Md. Hafij Ullah; Ruma Khanam; Tabassum Tasnim Purpose This paper aims to examine the compliance status of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standards-1 and Islamic Financial Services Board (IFSB) Standard-4 by Islami Bank...

...Lutfullah Saqib; Muhammad Aitisam Farooq; Aliya Mueen Zafar Purpose This paper aims to analyze the impact of Sharī‘ah compliance perception on customer satisfaction in Islamic banking sector of Pakistan. Design/methodology/approach Primary data were collected from 242 account holders...

...Thea Vinnicombe Purpose The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology...