A systematic literature review on AAOIFI standards

S El-Halaby, S Aboul-Dahab… - Journal of Financial …, 2021 - emerald.com
Purpose This paper aims to systematically review the existing studies for Accounting and
Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include …

Comparative compliance status of AAOIFI and IFSB standards: An empirical evidence from Islami Bank Bangladesh Limited

MH Ullah, R Khanam, T Tasnim - Journal of Islamic Accounting and …, 2018 - emerald.com
Purpose This paper aims to examine the compliance status of Accounting and Auditing
Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standards-1 …

The adoption of AAOIFI standards by Islamic banks: understanding the microeconomic consequences

S Elhalaby, A Sarea, A Alnesafi, MSM Al-Absy - Economies, 2023 - mdpi.com
This study seeks to measure the microeconomic consequences of the adoption of the
Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards …

Corporate governance and IFSB standard-4: evidence from Islamic banks in Bangladesh

MHU Rashid, R Khanam, MH Ullah - International Journal of Islamic …, 2022 - emerald.com
Purpose This paper aims to examine the compliance status of Islamic banks in Bangladesh
with Shari'ah-based accounting standards named Islamic Financial Services Board (IFSB) …

Evidence of CSR practices of Islamic financial institutions in Indonesia

F Menne - Advances in Islamic Finance, Marketing, and …, 2016 - emerald.com
Purpose This chapter is derived from the result of research conducted by Firman Menne,
Lanita Winata and Mohammad Hossain. The emergence of Islamic Financial Institutions …

Carving nature at its joints: The entity concept in an entangled society

L Moore - Accounting Historians Journal, 2017 - publications.aaahq.org
Parsing the dividing lines between financial reporting entities and individual elements poses
significant professional challenges. In contrast, FASB/IASB exposure drafts on The …

Harmonization of accounting standards for Islamic financial institutions: Evidence of the adoption of FAS No. 17 in Indonesia

D Andari - Jurnal Dinamika Akuntansi dan Bisnis, 2019 - jurnal.usk.ac.id
The proliferation of Islamic Financial Institutions (IFIs) is well known by academics and
practitioners. In 2012, the World Bank (2013) estimated that total assets in the industry …

AFRO-AVRASYA ÜLKELERİNDE İSLAMİ MUHASEBE VE KÜLTÜREL PARADİGMASININ SPESİFİK ÖZELLİKLERİ

R Sezgin, H Özyaşar - Dumlupınar Üniversitesi Sosyal Bilimler …, 2016 - dergipark.org.tr
Geçmişten günümüze kadar insanı ilgilendiren pek çok olay ve olgu üzerinde etkisi olan din,
ekonomik olay ve olgular üzerinde de etkili olmuştur. Din ve dini, pratiğe döken insanların …

İSLAMİ FİNANS KURUMLARINDA İSLAMİ MUHASEBE VE İSLAMİ ADLİ MUHASEBE SÜRECİ

H Karaca, İ Aksu - Dicle Üniversitesi Sosyal Bilimler Enstitüsü …, 2024 - dergipark.org.tr
Küresel platformda artış gösteren finansal suçların soruşturulmasında geleneksel
yöntemlerin yetersiz kalması, yeni bir denetim mekanizması kurulmasını zorunlu kılmıştır …

Earning Quality and Potential Bankruptcy of Islamic Banks: Indonesia Versus Malaysia

GI Hendra - Share: Jurnal Ekonomi dan Keuangan Islam, 2018 - jurnal.ar-raniry.ac.id
This study aims to analyze the difference in earning quality and potential bankruptcy of
Islamic banks before and after the adoption of IFRS and to analyze the relationship of …