Articlegold2019

A survey on Islamic Finance and accounting standards

M. Kabir Hassan · Sirajo Aliyu · Mamunur Rashid

101 citations0/0 files storedBorsa Istanbul Review

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Islamic Finance and Banking Studies Accounting and Financial Management Halal products and consumer behavior

Abstract

This review presents Islamic financial standards from inception to recent developments. The review discusses issues relating to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), and International Islamic Financial Markets standards (IIFM). Beyond institutional financial standards, this article proposes other perspectives that focus on the socio-economic impacts to the system. Consequently, the functional activities and standards development process of the reviewed bodies are discussed. The paper also highlights other challenges that need further strengthening within the system and concludes with suggestions for future studies.

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References

2013Islamic vs. conventional banks: Business models, efficiency and stability 2010THE EFFECTS OF THE GLOBAL CRISIS ON ISLAMIC AND CONVENTIONAL BANKS: A COMPARATIVE STUDY 2012Benchmarking Financial Systems around the World 2014Corporate social responsibility and financial performance in Islamic banks 2006Thirty years of Islamic banking: history, performance and prospects 2017A contemporary survey of islamic banking literature 1997Islamic Interest-Free Banking: A Theoretical Analysis 2001International accounting harmonization, banking regulation, and Islamic banks

Cited by

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