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Keywords: Sustainability reporting
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Journal Articles
Journal of Islamic Accounting and Business Research 1–21.
Published: 23 July 2026
...Omar Yousef Tarda Purpose This study aims to investigate how digital transformation ( DT ) impacts sustainability reporting ( SR ) by using audit quality ( AQ ) as a mediating factor in Palestinian stock exchange listed companies ( PEX ). Design/methodology/approach This research examined 43...
Journal Articles
Rumaisah Azizah Al Adawiyah, Fitranty Adirestuty, Syaiful Muhamad Irsyad, Indah Nur Chazanah, Yunita Sri Mulyani, Rachma Indrarini
Journal of Islamic Accounting and Business Research (2025)
Published: 06 June 2025
...Rumaisah Azizah Al Adawiyah; Fitranty Adirestuty; Syaiful Muhamad Irsyad; Indah Nur Chazanah; Yunita Sri Mulyani; Rachma Indrarini Purpose This study aims to assess the level of sustainability reporting and Sharia compliance in Islamic Financial Institutions (IFIs), specifically focusing...
Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (2): 346–361.
Published: 16 April 2024
... 2011 to 2020, which also published sustainability reports. Findings The study found that sharia firms are positively related to ESG disclosure. The authors also found that ESG disclosure of sharia firms is more pronounced in the reporting section of general, economic, environmental and social...
