Purpose The purpose of this study is to investigate the role of Auditing and Accounting
Organization for Islamic Financial Institution (AOIFI) governance disclosure on the …

Purpose This paper aims to systematically review the existing studies for Accounting and
Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include …

Purpose The purpose of this paper is to examine the influences of Shariah governance (SG)
mechanisms on Islamic banks' performance and Shariah compliance quality in the context of …

Purpose The purpose of this study is to formulate a governance and regulatory framework
for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect …

This review presents Islamic financial standards from inception to recent developments. The
review discusses issues relating to the Accounting and Auditing Organization for Islamic …

Purpose The authors explore the level and determinants of compliance with Accounting and
Auditing Organization for Islamic Financial Institution's (AAOIFI) financial and governance …

Purpose Although Zakah is the cornerstone of the social protection system in Muslim
societies, providing relief to those in need and collecting funds from those who have access …

Purpose Emerging economies are increasingly benefiting from Islamic finance principles.
The distinctive features of this unconventional form of finance are starting to be considered …

This paper examines whether institutional characteristics distinguishing Islamic from
conventional banks lead to distinctive capital and earnings management behavior through …

Purpose This study aims to evaluate Islamic bank compliance with the accounting and
auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple …